Month: September 2014

The Entire Law On Taxation Of Purchases From Suspicious Dealers

The action of the Maharashtra VAT department of branding several dealers as “Hawala dealers” has led the Income-tax department to treat purchases worth several hundreds of crores as “bogus” and assess the same as undisclosed income u/s 68. The author has carefully examined the legal provisions, put the entire issue in its proper perspective and offered practical suggestions on how assessees can safeguard their interests

Don’t Junk The Collegium System Only Because Of A Few Dubious Judges

The author, an eminent Senior Advocate and tax expert, candidly concedes that the non-transparent Collegium system has its defects because while a few persons of sterling character and ability have been left out from consideration, a few persons of dubious character have been appointed Judges. However, he argues that these defects can be rectified and there is no justification for compromising with the independence of the judiciary

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