Category: Uncategorized
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Cited By
My articles on this blogpost have been cited by : 1. Antonov, A and Schirra, T (2013). Tracking down European Markets – Tracking performance of ETFs and Mutual Index Funds.…
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Memorandum of Partition – Requirement of Registration
In the matter of Popatlal Devaram vs CIT (1970) 77 ITR 1013, the Hon’ble Orissa High Court has HELD : The sole question on which this court, is to express…
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Hindu Undivided Family – Coparcener versus Member
A coparcener is a person who acquires a right in the ancestral property by birth and a person who has a right to demand partition in the HUF property. Any…
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INTERPLAY OF BENAMI LAW, AS AMENDED IN 2016, TRANSFER OF PROPERTY ACT, 1882 AND REGISTRATION ACT, 1908 IN CASE OF PART PERFORMANCE OF CONTRACT OF TRANSFER OF IMMOVEABLE PROPERTY (SECTION 53A)
According to para 2 of Section 54 of The Transfer of Property Act, 1882 – Transfer by way of Sale in a Immoveable property of value exceeding Rs 100 can…
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Economics 101 : Without Land, Labour, Capital Reforms : How will India attract Manufacturing Cos relocating from China and elsewhere
I came across a Tweet by Seshadrichari ji who cites a Nomura report that out of 56 companies moving out of China, only 03 located to India with the maximum…
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The Direct Tax Vivad Se Vishwas Act 2020 : Criminal Intimidation to settle case pending at a judicial forum by ITD Authorities to meet Revenue Targets : Illegality and Judicial recourse thereof.
Section 3 of the Direct Tax Vivad Se Vishwas Act, 2020 assumes jurisdiction “.. where a declarant files under the provisions of this Act on or before the last date,…
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Carbon Tax on fossil fuel to fund oil saving infrastructure
Oil prices have fallen to record low levels and Indian government has raised taxes keeping pump prices artificially high. The Government should consider earmarking a portion of the carbon tax…
CA Nirmal Ghorawat's Blog 