The Tribunal held that section 54 relief cannot be denied merely because the new property was purchased in the spouse’s name.

The Tribunal held that even extraordinary circumstances like COVID-19 do not justify appeals filed after limitation expiry.

ITAT restored Rs. 20 Cr in unsecured loans, interest, and squared-up loans for fresh verification, noting CIT(A) erred by ...

The circular removes certain statutory lending restrictions for foreign bank IBUs while imposing stricter safeguards for ...

The Court rejected the anticipatory bail application as the applicant was absconding and implicated in a fraudulent lottery ...

The Court held that Section 44AF, as a special provision, overrides the requirements of Section 139(9). It ruled that ...

The Court held that the appellate authority set aside a refund without proper scrutiny or reasoning. The matter was remanded ...

The Tribunal held that passing assessment orders after the statutory one-month period prescribed under Section 144C(13) is ...

The Court held that penalty proceedings issued six to nine years late under the repealed VAT law were unreasonable and ...

Explains the strict consequences for failing to meet CSR spending and transfer obligations under Section 135. Highlights how ...

The High Court set aside a GST order against Sanjay Medicos, granting the petitioner time to reply to the SCN and a personal hearing, while leaving notification validity to the Supreme ...

The Tribunal held that section 13(1)(b) did not apply to a trust formed before 1961 and directed grant of registration. The key issue was whether activities for a Scheduled Caste community invalidated ...