Month: May 2026
2,201 articlesCorporate Law

Corporate Law
Affinity Test Alone Not Valid Reason to Reject Tribe Claim When Strong Documentary Evidence Exists
Income Tax

Income Tax
ITAT Upholds Book Rejection Due to Defective Vouchers but Reduces Profit Estimation to 5%
Company Law

Company Law
Penalty Set Aside as Company Proves Separate Bank Account Compliance
Company Law

Company Law
Private Placement: No Penalty on Separate Bank Account Compliance
Company Law

Company Law
ROC Set Aside Penalty Due to Proof of Proper Use of Separate Bank Account for Share Money
Income Tax

Income Tax
No Addition Based on Confession Alone: HC Rejects Uncorroborated Search Statement
Income Tax

Income Tax
Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed
Income Tax

Income Tax
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
Income Tax

Income Tax
ITAT Deletes Additions Due to Lack of Corroborative Evidence from Third-Party Documents
Goods and Services Tax

Goods and Services Tax
