Explore the Delhi High Courts decision on whether intimation under Section 143(1) can be revised under Section 264 of the Income-tax Act, 1961. Learn the implications for taxpayers.
Delhi High Courts verdict on whether a foreign company, exempt under DTAA, can receive a notice for filing returns. Detailed analysis of the case & implications.
Analysis of PCIT Vs I.A. Hydro Energy: Can shares be valued based on DCF method under Rule 11UA? Explore the Himachal Pradesh High Court’s verdict and its implications.
Explore the Supreme Courts judgment on condonation of delay in the case of Union of India vs Jeejeebhoy. Delve into the analysis, principles, and implications for future cases.
Understand the implications of Jaiprakash Industries Ltd. vs Delhi Development Authority judgment on leasehold rights transfer post-amalgamation/merger and the liability for unearned increase. Learn about M&A planning considerations and legal nuances.
Explore the Supreme Court judgment in State of Maharashtra vs. National Organic Chemical Industries Ltd. regarding stamp duty refund on share capital increase.
Explore Karnataka HCs ruling on Section 148A(d) under IT Act in Vasanthi Ramdas Pai Vs ITO. Analysis covers reassessment proceedings, key arguments, and implications.
Explore the recent Madhya Pradesh High Court judgment on Urmila Saxena’s case against Central Board of Direct Taxes. The court quashes notice and proceedings on deceased assessee, citing legal precedent
Explore the Supreme Court ruling on reassessment based on unreliable evidence and the distinction between defective and invalid returns in Mangalam Publications Vs CIT case.
Explore the Supreme Court’s landmark decision on whether a nominee of shares holds absolute ownership or is subject to succession laws under the Companies Act and Indian Succession Act
