Orissa HC granted a compensatory 5 years 10 months mining lease period after holding the suspension order invalid for lack of hearing and valid clearance.
Bombay HC upheld cancellation of a gift deed under Section 23 of the Senior Citizens Act after finding the son failed to fulfil the obligation to care for his parents.
ITAT Ahmedabad quashed Section 148 reassessment for non-compliance with Section 148A and deleted bogus purchase additions based on documentary evidence.
ITAT Chennai held Section 50C cannot determine Section 54F net consideration and allowed full exemption where the entire actual sale consideration was invested.
ITAT Chandigarh quashed Section 263 revision, holding that a plausible assessment view after detailed enquiry cannot be replaced by the Principal Commissioner.
Explains the SEBI LODR framework for Senior Management Personnel, covering appointment, disclosures, governance obligations, PIT compliance and exit requirements.
Explains GST registration, TCS under Section 52, Section 9(5), OIDAR provisions and compliance obligations for different online business models.
Guest lecture and teaching income is generally taxed on actual income, with Sections 44AD and 44ADA stated as inapplicable to such activities.
NRIs must file ITR if Indian income exceeds Rs. 4 lakh or to claim excess TDS refunds, with Section 87A rebate unavailable to non-residents.
Section 115BBH taxes VDA gains at 30%, disallows loss set-off, and Section 194S requires 1% TDS on eligible crypto transfers.
