The Court held that Section 107(11) expressly prohibits remand to the adjudicating authority. The appellate authority must decide the case within prescribed options.
The Court held that cash is not covered under the term “things” in Section 67(2). Seizure of currency was declared without authority of law.
The Court held that the impugned order should be challenged through statutory appeal. Writ jurisdiction was not invoked due to the availability of an effective remedy.
The Court ruled that cancellation cannot be applied retrospectively without proper application of mind. The order was quashed for lack of objective reasoning.
The Court held that cancellation based on reasons not mentioned in the SCN is unsustainable. The retrospective cancellation was modified to align with procedural fairness.
The new tax framework significantly reduces the number of rules and forms, aiming to simplify compliance. It replaces complex provisions with clearer structures and streamlined processes.
Director removal requires complete adherence to Section 169 procedures. Any procedural lapse can render the removal invalid and expose the company to litigation.
ITAT Pune held that reopening of assessment under section 148 of the Income Tax Act based on audit objection is merely change of opinion and the same is impermissible in law. Accordingly, notice issued u/s. 148 is not valid and is liable to be quashed.
Indian law permits enforcement of foreign arbitral awards unless specific exceptions apply. Courts now favour enforcement with minimal interference.
The article highlights the need for integrated travel and health insurance to manage both medical emergencies and trip disruptions abroad. It explains how combined coverage simplifies claims and support.
