The Court examined whether a single notice covering multiple years was valid. It held that differing limitation periods make such notices prejudicial and upheld separate adjudication.
The Court examined whether additions based on a seized document were valid. It held that lack of investigation and inconsistencies rendered the additions unsustainable.
The issue was whether delay in filing appeal without strong documentary proof should be condoned. The ITAT held that when sufficient cause exists, delay must be liberally condoned to ensure justice and hearing on merits.
The issue was whether authorities could refuse symbol allotment without legal grounds. The Court ruled that absence of prohibition required fair consideration and granted relief.
The Tribunal examined whether foreign assignment salary credited in India is taxable. It held that salary for services rendered outside India is not taxable, even if received in India.
The Tribunal examined whether VRS compensation could be restricted under section 10(10B). It held that the scheme was effectively retrenchment, allowing full exemption and deleting the addition.
The issue was whether protective additions can survive when substantive additions are deleted. The ITAT held that once the substantive addition fails on merits, the protective addition based on the same material cannot be sustained.
The issue involved persistent technical glitches affecting statutory deadlines. Officers highlighted delays caused by system inefficiencies, urging urgent intervention to prevent time-barred cases.
The issue was whether a Joint Development Agreement (JDA) constituted transfer triggering capital gains. The tribunal held no taxable transfer occurred as rights were unsettled due to partition disputes and lack of finality.
The bill proposes extensive amendments across corporate laws, including LLPs, audits, and director regulations. It aims to improve transparency, simplify compliance, and strengthen enforcement mechanisms.
