The issue was whether parents-in-law can claim maintenance from a daughter-in-law. The Court held that the law does not include parents-in-law within eligible categories. The key takeaway is that maintenance rights are strictly limited to statutory provisions.
The High Court refused to entertain the writ petition as the Revenue had an effective statutory remedy by way of appeal. It held that issues of legal interpretation must be pursued through appellate mechanisms.
The ITAT held that reopening was invalid as it was based on the same material already examined during the original assessment. It ruled that reassessment cannot be used to review a concluded issue.
With the reassessment proceedings held invalid, additions relating to property valuation and unexplained investment were not examined on merits. The appeal was allowed on legal grounds.
The ITAT found that the Assessing Officer made disallowance under Section 94(7) without verifying facts. The matter was remanded for fresh examination with proper opportunity to the assessee.
The court held that the impugned GST notifications were invalid as they curtailed limitation and were based on erroneous legal assumptions. The ruling clarifies that such arbitrary notifications cannot override statutory provisions.
The tribunal held that addition under Section 69C is not valid where expenditure is properly recorded and the source is explained. The key takeaway is that documented transactions through banking channels cannot be treated as unexplained.
NCLT Ahmedabad held that composition scheme of arrangement aimed at consolidating Adani Group’s renewable energy and green hydrogen with Adani New Industries Ltd. and Adani Enterprises Ltd. is sanctioned.
ITAT Mumbai held that development fees collected from passengers was earmarked for capital expenditure towards modernisation and development of airport infrastructure and therefore the same could not be treated as revenue income of the assessee.
The absence of a signature on the charge-framing order sheet was a curable procedural defect and did not vitiate the trial, particularly where the accused was duly informed of and understood the charges against them.
