The Court held that a Muslim man’s second marriage cannot be registered without hearing the first wife. Any objection requires the Registrar to stop registration and refer the parties to court.
SC held that Act reintroduced provisions earlier struck down, violating judicial independence and constitutional principles. It restored earlier service conditions and protected prior appointments.
Delhi High Court holds that the right to cross-examine witnesses in GST proceedings is not unfettered, and blanket requests without justification can be denied.
The Court held that cost directions based on earlier guidelines cannot be enforced as binding precedent. It set aside the imposed costs since the complainant sought no further payment and the appellant could not comply.
SEBI cautions investors against using unregistered OBPPs lacking oversight and protection. Only SEBI-registered platforms should be used to ensure compliance and safety.
ITAT Chennai holds that Section 87A rebate is available even when total income includes capital gains taxed at special rates, reversing CIT(A)’s denial.
The Tripartite Agreement Trap: When Banks Lose Financial Creditor Status in Real Estate Insolvency This case memo discussed the ruling of the Hon’ble NCLAT Principal Bench, New Delhi, in the matter of UCO Bank v. Debashish Nanda, RP Bulland Buildtech Pvt. Ltd., [Company Appeal (AT) (Insolvency) No. 465 of 2024], where the Court held that […]
Explains how GST notices arise from transaction mismatches while Income Tax notices stem from income discrepancies and AIS/TIS data. Highlights the importance of timely responses and accurate reconciliation to avoid penalties.
The Tribunal held that penalty under Section 271AAB could not be levied because no incriminating documents were found during the search. It ruled that mere surrender of income does not constitute undisclosed income under the statutory definition.
ITAT held that the AO’s verification of seized material, statements, and bank records constituted proper enquiry. Key takeaway: Section 263 cannot be invoked merely because the PCIT prefers a different view.
