The article explains general rule that all property is transferable and then delves into exceptions to this rule as outlined in Section 6 of Transfer of Property Act, 1882. The core issue is identifying which specific types of property or rights cannot be legally transferred.
The Promotion and Regulation of Online Gaming Bill, 2025, divides online games into three categories, banning online money games while regulating e-sports and social games.
Understand GST registration exemptions in India, including turnover thresholds, legal provisions under the CGST Act, and specific exemptions for various types of suppliers.
Ahmedabad ITAT deletes a penalty under Section 270A for a deduction on education cess. The court ruled the claim was bona fide and not a case of misreporting.
Learn how to contest the GST Department’s arbitrary withholding of refunds. This guide explains the legal framework of Section 54(11) and cites key Delhi High Court judgments.
ITAT Visakhapatnam held that assessment order passed under section 144 of the Income Tax Act without issuance of notice under section 143(2) is not sustainable and liable to be quashed since failure to issue notice u/s. 143(2) cannot be cured u/s. 292BB.
The ITAT Ahmedabad has deleted a Rs.5.21 crore addition to income, ruling that the reassessment was invalid due to a lack of independent verification of the evidence.
ITAT Jodhpur quashes a rectification order, ruling a CIT(A) cannot change a decision under the guise of rectifying a mistake apparent from the record.
The ITAT Bangalore has condoned a 353-day appeal delay and set aside an ex parte order, emphasizing that the cause of the delay matters more than its length.
Bombay High Court acquits an accused in a POCSO case, highlighting that DNA reports alone are not sufficient for conviction if the chain of custody is flawed.