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  1. Aggrieved party is entitled to receive compensation from party who has broken contract
  2. Writ not entertained as authority empowered u/s. 5 of PMLA Act scrutinized material while passing provisional attachment order
  3. Assessment order passed in case of amalgamated entity is null and void
  4. Services by non-resident agent for completion of export commitment doesn’t fall under Fee for Technical Services
  5. TP Adjustment relating to receipt of brand royalty from AE deleted as brand not owned by assessee
  6. Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023 (3rd Phase)
  7. Deduction u/s 80IA(4) of Income Tax Act available to developer of infrastructure facility
  8. Resolution plan relating to corporate debtor BBN Foods Hi-Tech Processing Private Ltd. is approved
  9. Receipt of government grant in lieu of Financial Restructuring Plant not to be reduced from capital assets
  10. Subscription, professional and training services doesn’t qualify as FTS under India-Netherland DTAA
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