Tag: TaxLaws

Statutory Charges and Secured Creditors: Analyzing Priority Post-Section 26E SARFAESI

Statutory Charges and Secured Creditors: Analyzing Priority Post-Section 26E SARFAESI

Introduction In a significant ruling, the Madras High Court, comprising of the Hon’ble Dr. Justice Anita Sumanth and the Hon’ble Mr. Justice G. Arul Murugan, held that the provisions of Section 26E of the Securitisation

New Income Tax Bill: Balancing Privacy & Tax Authority Powers

New Income Tax Bill: A Conundrum Between Right To Privacy And Authorized Officers’ Access To Virtual Digital Space

Introduction The Income-Tax Bill, 2025, introduced in the Lok Sabha on February 13, 2025, aims to modernize India’s direct tax framework by replacing the six-decade-old Income Tax Act, 1961. While the bill simplifies tax laws