practical tax & investment planning online
international tax expert / colunmist / author / speaker


Though equity and taxation are often held as strangers, Courts have ensured that they do not always remain so!              Courts have been liberal in their judicial interpretations, while dealing with issues relating to exemption provisions, holding that “a beneficial section has to be construed liberally, having due regard to the object which it intends to serve.”             In a recent matter that came up...

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