Delhi High Court directs tax authorities to review show-cause notices uploaded before 16 January 2024 and develop remedial measures within two weeks.
Bombay High Court upholds AO’s addition for unverified bogus purchases in PCIT vs. Kanak Impex. Decision based on Section 69C and apex court precedents.
ITAT Delhi quashes penalty on Babu Ram u/s 271(1)(c) as barred by limitation. Penalty order dated April 1, 2022, violated extended timelines due to COVID-19.
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.
