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In the High Courts: Part A

• Chit fund: (i) Method of accounting — Change in method of accounting from mercantile system of accounting to completed contract method — Profits accou...
• Industrial undertaking — Special deduction u/s 80-IA — Rule of consistency — Assessee carrying out operation and maintenance of multi-purpose berth in...
• Offences and prosecution — Willful evasion of tax — Self assessment — Default in payment of tax on time — Assessee paying tax demand in instalments — ...
• Reassessment — Notice u/s 148 — Validity — Law applicable — Effect of amendments to sections 147 to 151 by Finance Act, 2021 — Notice of reassessment ...

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President's Message

I am writing this message on the last day and during the last hour of April after attending the release function of the 60th Diamond Jubilee Edition of BCAS Referencer. The release was an event that we all wanted to celebrate for the foresight of all passionate Past Presidents, Editors and Contributors who contributed towards ensuring the Referencer to be of relevance over six decades where there have been continuous changes in the regulatory landscape.

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