Month: July 2016

Digest Of Important Judgements On Transfer Pricing, International Tax And Domestic Tax (Jan to June 2016)

Shri. Sunil Moti Lala, Advocate, has prepared a compilation of important judgements on transfer pricing, international tax and domestic tax reported in the period from January to June 2016. The author has meticulously and systematically classified the judgements into various categories to enable ease of reference. A pdf copy of the digest is available for download. The digest will prove invaluable to all practitioners of taxation law

Income Declaration Scheme, 2016 – Whether Supersedes Law Of Limitation Applicable To Reopening Of Cases

Dr. Raj K. Agarwal & Dr. Rakesh Gupta point out that the Income Declaration Scheme, 2016 has several ambiguous provisions which have remained unclear despite clarifications issued by the CBDT. The learned authors explain that the question whether the Scheme supersedes the law of limitation applicable to reopening of cases u/s 147 of the Act is one such ambiguity which requires urgent clarification by the CBDT

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