Oct 08, 2025

What’s Equity Got to Do with It? Supreme Court’s Forked Path of Divergence

The article analyzes the divergent views of the Supreme Court on the law of limitation for completion of assessments in cases involving, inter-alia, non-residents, and foreign companies.  The SC judgment demonstrates a significant tension in the choice as well as the applicability of the canons of interpretation, consequently, opening up various questions…”

This article has been published by Taxmann at What’s Equity Got To Do With It? Supreme Court’s Forked Path of Divergence – Taxmann and can be accessed here.

AUTHORS & CONTRIBUTORS

  • Associates:

    Priya Tandon

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