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Articles by HARISH BHATIA

A roguish leeway of undue enrichment

HARISH BHATIA 21 January 2016 at 10:50

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

HARISH BHATIA 18 January 2016 at 10:52

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