EXPERT ARTICLES – Chinmayy Suhas Pathak

Section 292BC: Has the Finance Act, 2026 made approvals u/s. 151 immune from legal challenge?

1. The controversy: The Finance Act, 2026 has inserted section 292BC in the Income-tax Act, 1961 with retrospective effect from […]

Hon’ble Delhi High Court holds that mere generation or portal upload without valid dispatch does not amount to ‘issuance’ and

The Hon’ble Bombay H.C. as well as various Hon’ble High Courts and Tribunals have held that a notice issued u/s

Scrutiny Notices u/s 143(2) are being declared as bad in law being issued without following CBDT Notification dated 23.06.2017 Key