Citation 1988 170 ITR 238 Mad Date of Judgment 13th January, 1988 Court HIGH COURT OF MADRAS Case Type Income Tax Act, 1961 Appellant M. V. Valliappan And Others Respondent INCOME TAX OFFICER Bench M.N.CHANDURKAR C.J and T Sathiadev INTRODUCTION In the present case the current writ petitions, which revolve Read more
This article is written by Gargi Nagpal of 4th Semester of Alliance University, Bengaluru ABSTRACT The Central Board of Direct Taxes (CBDT) is in charge of and oversees the operation of the Income Tax Department. Its 60,000 employees are dispersed across more than 500 cities and towns in the nation. Read more
This Article is written by Sidharth M of Govt Law College, Thiruvananthapuram Abstract This article explores the concept of diversion of income by overriding titles, which is a tax avoidance scheme that involves transferring income or assets to another party through a legal document known as an overriding title. This Read more