Articles http://www.itatonline.org/articles_new Articles by Legal Luminaries on Income-tax issues and controversies of recent interest Fri, 17 May 2013 08:12:43 +0000 en-US hourly 1 http://wordpress.org/?v=3.5.1 Spare Vodafone – Save Thousands of Jobs: Ex-Chief Justice Kapadia http://www.itatonline.org/articles_new/index.php/spare-vodafone-save-thousands-of-jobs-ex-chief-justice-kapadia/ http://www.itatonline.org/articles_new/index.php/spare-vodafone-save-thousands-of-jobs-ex-chief-justice-kapadia/#comments Fri, 17 May 2013 08:05:00 +0000 admin http://www.itatonline.org/articles_new/?p=1381 http://www.itatonline.org/articles_new/index.php/spare-vodafone-save-thousands-of-jobs-ex-chief-justice-kapadia/feed/ 30 Get Ready For Budget 2013 – Chidu Style http://www.itatonline.org/articles_new/index.php/get-ready-for-budget-2013-chidu-style/ http://www.itatonline.org/articles_new/index.php/get-ready-for-budget-2013-chidu-style/#comments Tue, 26 Feb 2013 05:28:53 +0000 admin http://www.itatonline.org/articles_new/?p=1366 http://www.itatonline.org/articles_new/index.php/get-ready-for-budget-2013-chidu-style/feed/ 7 Despite Suspension, Special Bench Verdict In Merilyn Shipping Is Binding http://www.itatonline.org/articles_new/index.php/despite-suspension-special-bench-verdict-in-merilyn-shipping-is-binding/ http://www.itatonline.org/articles_new/index.php/despite-suspension-special-bench-verdict-in-merilyn-shipping-is-binding/#comments Wed, 30 Jan 2013 01:23:12 +0000 admin http://www.itatonline.org/articles_new/?p=1351 interim suspension" directed by the Andhra Pradesh High Court against the judgement of the Special Bench in Merilyn Shipping 146 TTJ 1 does not impact the binding character of the judgement. He contends that the suspension applies only vis-a-vis the parties to that case and does not have general application to other assessees. He makes good his submission by reference to several case law]]> http://www.itatonline.org/articles_new/index.php/despite-suspension-special-bench-verdict-in-merilyn-shipping-is-binding/feed/ 13 Complex Tax Laws & Hostile Tax Dept Are Responsible For Tax Avoidance http://www.itatonline.org/articles_new/index.php/complex-tax-laws-hostile-tax-dept-are-responsible-for-tax-avoidance/ http://www.itatonline.org/articles_new/index.php/complex-tax-laws-hostile-tax-dept-are-responsible-for-tax-avoidance/#comments Sat, 26 Jan 2013 04:49:05 +0000 admin http://www.itatonline.org/articles_new/?p=1334

Justice Swatanter Kumar, who was party to the landmark judgement of the Supreme Court in Vodafone International vs. UOI 341 ITR 1, bluntly says that the primary reason for tax avoidance in India is the complexity in its tax laws and the unfriendly nature of its administration. He urges the Government to focus on simplification of the law and improvement of the tax administration and offers suggestions on how this can be done]]> http://www.itatonline.org/articles_new/index.php/complex-tax-laws-hostile-tax-dept-are-responsible-for-tax-avoidance/feed/ 6 How To Argue Matters Before The Tribunal: Shri. H. L. Karwa, President, ITAT http://www.itatonline.org/articles_new/index.php/how-to-argue-matters-before-the-tribunal-shri-h-l-karwa-president-itat/ http://www.itatonline.org/articles_new/index.php/how-to-argue-matters-before-the-tribunal-shri-h-l-karwa-president-itat/#comments Sun, 20 Jan 2013 15:09:34 +0000 admin http://www.itatonline.org/articles_new/?p=1323 http://www.itatonline.org/articles_new/index.php/how-to-argue-matters-before-the-tribunal-shri-h-l-karwa-president-itat/feed/ 20 A Treatise On The Law & Practice Of Stay & Recovery Of Tax Arrears http://www.itatonline.org/articles_new/index.php/a-treatise-on-the-law-practice-of-stay-recovery-of-tax-arrears/ http://www.itatonline.org/articles_new/index.php/a-treatise-on-the-law-practice-of-stay-recovery-of-tax-arrears/#comments Thu, 03 Jan 2013 17:12:53 +0000 admin http://www.itatonline.org/articles_new/?p=1311 http://www.itatonline.org/articles_new/index.php/a-treatise-on-the-law-practice-of-stay-recovery-of-tax-arrears/feed/ 9 Why This GAAR? http://www.itatonline.org/articles_new/index.php/why-this-gaar/ http://www.itatonline.org/articles_new/index.php/why-this-gaar/#comments Fri, 09 Nov 2012 08:42:00 +0000 admin http://www.itatonline.org/articles_new/?p=1295 http://www.itatonline.org/articles_new/index.php/why-this-gaar/feed/ 5 The Law On Deductibility Of Expenditure Incurred For An “Unlawful Purpose” http://www.itatonline.org/articles_new/index.php/the-law-on-deductibility-of-expenditure-incurred-for-an-unlawful-purpose/ http://www.itatonline.org/articles_new/index.php/the-law-on-deductibility-of-expenditure-incurred-for-an-unlawful-purpose/#comments Sun, 30 Sep 2012 15:03:07 +0000 admin http://www.itatonline.org/articles_new/?p=1285 http://www.itatonline.org/articles_new/index.php/the-law-on-deductibility-of-expenditure-incurred-for-an-unlawful-purpose/feed/ 2 S. 153A: The Law Of Search Assessments Explained http://www.itatonline.org/articles_new/index.php/s-153a-the-law-of-search-assessments-explained/ http://www.itatonline.org/articles_new/index.php/s-153a-the-law-of-search-assessments-explained/#comments Sun, 16 Sep 2012 11:01:15 +0000 admin http://www.itatonline.org/articles_new/?p=1270 All Cargo Global vs. DCIT is inconsistent with the law now laid down by the Delhi High Court in Anil Kumar Bhatia. Using their immense experience in the subject, the authors have put the entire issue in its proper perspective, identified the controversies that need to be answered by the Courts and explained the way forward]]> http://www.itatonline.org/articles_new/index.php/s-153a-the-law-of-search-assessments-explained/feed/ 2 Analysis of three important judgements (June 2012 to August 2012) http://www.itatonline.org/articles_new/index.php/analysis-of-three-important-judgements-june-2012-to-august-2012/ http://www.itatonline.org/articles_new/index.php/analysis-of-three-important-judgements-june-2012-to-august-2012/#comments Wed, 05 Sep 2012 18:40:12 +0000 admin http://www.itatonline.org/articles_new/?p=1262 http://www.itatonline.org/articles_new/index.php/analysis-of-three-important-judgements-june-2012-to-august-2012/feed/ 4