Delhi HC lays down guidelines for regulated smartphone use in schools, balancing safety with misuse prevention. Full details on principles for policy implementation.
Supreme Court affirms that property contributed to a partnership firm becomes firm property, denying exclusive rights to legal heirs. Read the full judgment details here.
The Supreme Court ruled that interest at 8% p.a. must be paid on refunded e-stamp duty, reinforcing the doctrine of undue retention. Read about the key legal precedents.
ITAT Nagpur rules in ITO Vs N. Kumar Housing, addressing ₹5.2 crore addition under Sections 41(1) and 68. Liability cessation and unexplained cash credits analyzed.
SC rules GPA does not confer ownership, unregistered sale agreements lack legal validity, and GPA holders cannot execute deeds post-principal’s death.
Supreme Court rules that CrPC protections apply to GST and Customs Act arrests. Judicial review, anticipatory bail, and procedural safeguards upheld.
ITAT Nagpur allows Revenue’s appeal in ACIT Vs Unique Realities Builders & Developers, validating Section 153C proceedings and Section 69A income additions.
ITAT Hyderabad rejects Papaiah Pulipati’s appeal due to an inordinate 10+ year delay, citing lack of justification and Supreme Court precedent on condonation of delay.
Section 263 could not be used merely to impose a different view on the estimation rate. Since the declared income exceeded the presumptive tax threshold, there was no loss to revenue, making the revision unjustified.
ITAT Ahmedabad deletes addition of ₹6.16 lakh under Section 69A for unexplained jewellery, considering joint ownership of locker and affidavit from the daughter.
