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Security interest will be part of liquidation estate as regulation 21A(2)(a) not complied: NCLAT Delhi

Third person who sold land to Corporate Debtor doesn’t fall within section 66 of IBC

Section 153C doesn’t require AO to find relation between searched and non-searched person

Reopening based upon incorrect understanding of fact is not sustainable in law: ITAT Mumbai

No Capital Gain Tax on Mere Development Agreement Without Possession

Section 263 Revision not permissible if Section 80P deduction allowable: ITAT Pune

Doctrine of Mutuality Prevails! Kerala HC Strikes Down GST on Medical Association Services

No other addition sustains once addition based on which reasons recorded for reopening got deleted

GST on Club Services Unconstitutional: Kerala HC

Matters having financial liabilities or penal consequences cannot be kept unresolved for years

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