Allahabad High Court ruled that unlawful police custody directly infringes fundamental right to life and liberty under Article 21. It awarded compensation and allowed recovery from responsible police officer, reinforcing accountability for abuse of power.
This guide explains why senior travellers should review travel insurance coverage, organise medical records, and plan ahead before overseas trips. Proper preparation can simplify responses during covered medical emergencies abroad.
The article explains how local Indian phone numbers enhance credibility and accessibility for international businesses. It highlights that trust signals and reduced communication barriers can improve customer engagement and conversions.
ITAT Chandigarh held that the assessee could not establish the authenticity of the purchase transactions underlying the LTCG claim. The inability to satisfactorily explain the acquisition of shares led to denial of exemption under Section 10(38) and confirmation of the addition under Section 68.
The High Court upheld denial of Section 10(38) exemption after concurrent findings established that the share transactions lacked genuineness. The Supreme Court later dismissed the SLP against the decision.
The Delhi High Court upheld the denial of Section 10(38) exemption after finding that the authorities had rightly treated the share transactions as bogus. The Court held that concurrent factual findings supported by evidence could not be interfered with in appeal.
GSTN has postponed the implementation of mandatory “Ship To GSTIN” capture and voluntary E-Way Bill closure to 1 August 2026. The extension was granted to allow taxpayers and technology providers additional time for preparedness.
Although the Scheme was sanctioned, the Tribunal clarified that the Income Tax Department remained free to investigate any tax implications arising from the arrangement. Appropriate action under tax laws was expressly kept open.
The High Court held that issuing a demand notice along with a draft assessment order violated the mandatory procedure under Section 144C. Since the assessment had effectively been completed at the draft stage, the reassessment orders were quashed.
The Court found that the ITAT wrongly held there was no business income despite the assessment record showing income under “Business and profession.” The finding was held to be perverse and the orders were set aside.
