JudgmentIncome Tax
Union of India v. Rajeev Bansal
Explained how the time limits for reassessment notices apply after the Finance Act, 2021 and the Taxation and Other Laws (Relaxation and Amendment) Act, 2020.
Next due: CMP-08 for July–September (composition) — 18 Oct (today)
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Law library
Acts, rules, notifications and judgments
Original Acts, rules, circulars, notifications, orders and important court judgments for income tax, GST, company law, FEMA and labour laws – each linked to the official government source. New notifications appear here after our partners review them.
Judgments 3
JudgmentIncome Tax
Union of India v. Ashish Agarwal
Reassessment notices issued under the old section 148 after 1 April 2021 were treated as show-cause notices under the new section 148A, and assessing officers were allowed to proceed under the new procedure.
JudgmentIncome Tax
Vodafone International Holdings B.V. v. Union of India
Held that the offshore transfer of shares was not taxable in India under the law as it then stood; the later retrospective amendment was withdrawn by the Taxation Laws (Amendment) Act, 2021.
Links open the official government websites. Summaries are for general information; always read the original document.