With Due Respect To The High Court of Karantaka, Bengaluru – Dissection of Its Order Dt May 15 2020 (HC Decision)

The news item that was reported in newspapers in the middle of May 2020 on the High Court of Karnataka at Bengaluru’s (single bench) dismissal of the petitions filed by…

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Whether Legislative and Executive Overreach present in the Provisions of S-135 of the CA 2013?

There has always been, and which will continue in the foreseeable future, an ideological conflict between means and ends i.e. whether adoption of disproportionate and abnormal means justify intentions and…

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Exemption on construction of house – Whether allowed in respect of amount spent before or after sale of asset?

Section 54 of the Income-tax Act, 1961 (“Act”) provides exemption from long-term capital gains arising to a specified assessee on the transfer of a long-term capital asset upon construction of…

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