Jun 26, 2022 • 59m • 13 views

The thought of legislature evolves over time. Interpretation of the statue leads to contrary opinions from various High Courts. To understand the work of a CA in the field of Tax litigation, one must understand the reason as to why the interpreational issue arose in the first place. In this series we will be discussing some such interesting case studies. in s Session we will cover Sec 68 and recent Amendment by Finance Act 22