November 14, 2017

TaxBuzz - Delhi HC on validity of ICDS

We are pleased to share with you a copy of our in house publication - “TaxBuzz…”, wherein we have analysed the recent decision of the Hon’ble Delhi High Court in the case of Chamber of Tax Consultants v. Union of India, wherein while the Court has upheld the constitutional validity of ICDS but has struck down/read down the relevant provisions of ICDS which were inconsistent with the Act/Judicial precedents.
The aforesaid decision would have a bearing on the return of income already filed or yet to be filed after taking cognizance of the ICDS.
For any details and clarifications, please feel free to write to:
Mr. Gaurav Jain :