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Articles by HARISH BHATIA

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A roguish leeway of undue enrichment

Posted by HARISH BHATIA 21 January 2016 5822 Views

Section 234BYes, it is about charging of interest for default in payment of advance tax, as the statues says, but how the ITD is using this section is in a bizarre way.The Provisions of section 143(3) are applied is such a way that despite refund of



CBDT - Money makes the mare go

Posted by HARISH BHATIA 18 January 2016 2593 Views

CBDT, Yes, You rightly understood, it is a Central Board of Direct Taxes, or to say an elevated platform of persons, who are equipped with ineffective mechanism to regulate the income tax department of the country and eventually a safe route of escap




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