“Emerging jurisprudence” as regard the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Since the notification of theBlack Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (‘BM Act’ in short), w.e.f 1st July, 2015, slowly and gradually the legal wheels are moving and the matters have now started coming to the first and second appellate forum i.e. the CIT (A) and the ITAT.Since the notification of theBlack Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (‘BM Act’ in short), w.e.f 1st July, 2015, slowly and gradually the legal wheels are moving and the matters have now started coming to the first and second appellate forum i.e. the CIT (A) and the ITAT.taxmann.com Latest ArticlesRead More

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