The case examines custodial deaths caused by police torture. The court imposed the death penalty, holding that extreme brutality and misuse of state authority justified punishment under the rarest of rare doctrine.
The issue concerns liability in unauthorised digital transactions. The ruling insight highlights that absence of a clear definition of negligence leads to inconsistent outcomes, often shifting liability onto customers.
The case examines whether the Code on Wages, 2019 effectively ensures wage justice. It highlights that despite progressive provisions, weak enforcement mechanisms significantly undermine its practical impact.
The issue concerns whether annual bar association elections hinder effective governance. It was argued that short tenures limit reform, and a two-year term would ensure stability and better outcomes.
The content outlines key filing deadlines and highlights penalties for non-compliance. The takeaway is that timely filing and payment are essential to avoid additional charges.
Income Tax Department Ministry of Finance, Government of India DTAA & FTC Double Taxation Avoidance Agreement (DTAA) & Foreign Tax Credit (FTC) Double Taxation Avoidance Agreement (DTAA) & Foreign Tax Credit (FTC) Introduction The Double Taxation Avoidance Agreement (DTAA) is an agreement between India and other countries to avoid double taxation, ensure the exchange of […]
This explains the new block assessment mechanism allowing ALP to apply across multiple years. It emphasizes reduced disputes and streamlined compliance under prescribed conditions.
The issue concerns arrangements structured primarily to obtain tax benefits. It was held that such arrangements can be disregarded or recharacterised under GAAR to neutralise tax avoidance.
The case explains the statutory framework governing appeals and revisions under the Income-tax Act. It highlights the role of faceless schemes in ensuring electronic filing, allocation, and disposal of appeals.v
The framework outlines different assessment types to verify income and tax liability. It ensures accuracy through self, summary, scrutiny, and reassessment procedures.
