CIT v. P. Mohanakala (2007)
The judgment in Commissioner of Income Tax v. P. Mohanakala (2007) 291…
McDowell & Co. v. CTO (1985)
Introduction McDowell & Co. Ltd. v. Commercial Tax Officer (1985) is one…
Tax Planning, Avoidance and Evasion
Taxation is not only a revenue-generating mechanism but also a regulatory tool…
Registration under GST
Registration under GST GST registration is the legal process through which a…
Set Off and Carry Forward of Losses
Understanding Set Off and Carry Forward of Losses Set off and carry…
Income from Salary
Introduction - Income from Salary Income from Salary is one of the…
Income Not Forming Part of Total Income
The Income Tax Act, 1961 contains a detailed framework that determines how…