Ackerman v. Pink asks how much of a written history can be claimed as proprietary by the author of that history. The answer: ...

Conventional wisdom in law and economics holds that legal rules should be designed solely to promote efficiency, leaving income redistribution to the tax system. But when does this principle hold true ...

Facts- The only issue in the appeal of assessee is as against the revision order passed by the PCIT u/s.263 of the Act that he failed to satisfy the twin conditions i.e., for order passes by the AO ...