The article discusses a court case wherein the Supreme Court of Mauritius dismissed the claim questioning the legality of section 131A(2)(b) of the Income Tax Act 1995. The court decided on the constitutionality of the section in relation to the payment of 30% of the amount of income tax...
The Commissioner's Access and Information Gatherings Powers under Sections 263 and 264 of the Income Tax Assessment Act 1936: Some Issues for Tax Advisers and Criminal Law Practitioners. Examines some of the common challenges to the exercise of the section 264 power which may arise in the course...
for providingservices through e-appeal petitions, which is used to tackle the petitions under the province of the central medium. Latest Update “In exercise of the powers conferred by sub-section (2B) of section 274 of the Income-tax Act, 1961 (43 of 1961), for the purposes of giving e...
Section 5A(8) of the Income Tax Act, 1922, empowered the Appellate Tribunal to make Rules to regulate its own procedure. In exercise of this power, the Appellate Tribunal made Rule 24 which empowered itself to dismiss an appeal for default in case of non-appearance of the appellant when th...
They also challenged the declaration of unconstitutionality of sections 88 and 89 of the Act on the basis that they repealed Section 21 of the Statutory Instruments Act which amendement was extraneous to a money bill. The Court held that the Affordable Housing Bill, 2023 was enacted into ...
Pay as you earn income tax was deducted from the payments made by the Home Office on the basis that amounts paid under the sponsorship scheme were subject to tax under Schedule E. In giving judgment, Justice Rattee considered the provisions contained in section 206. The Crown had submitted ...
the Trust Units shall be borne by the Depositor, provided, however, that the liability on the part of the Depositor under this Section shall not include any fees or other expenses incurred in connection with the administration of the Trust subsequent to the deposit referred to in Section 2.01....
that section 21A of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936) may apply. The effect of section 21A applying is that the "non-cash business benefit" is required to be brought into account in the distributor's assessable income at "its arm's length value, reduced b...
SCN can be issued both under Section 73 and 74 of the CGST Act High Court has power to condone delay in filing appeal Order released without giving notice is contrary to the principles of natural justice State-Tax Officers authorised can act as 'pro...
Indiana Dept. may appeal court ruling on Sec. 92.(Dept. of Insurance, National Bank Act Section 92 that allows banks in small towns to sell insurance)Brostoff, Steve