Type: Judiciary
68,438 articlesIncome Tax

Income Tax
HC Rejects ‘Human Conduct’ Theory: Cash Deposit Explained, Sec 69A Addition & Penalty Quashed
Income Tax

Income Tax
No Review Without Apparent Error: HC Rejects Revenue’s Plea on DTVSV Form-2 & Rectification Issue
Fema / RBI

Fema / RBI
PMLA Bites Beyond Accused: Tribunal Upholds ₹3.33 Cr Attachment in Vyapam Money Laundering Case
Income Tax

Income Tax
Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’
Income Tax

Income Tax
HC Upholds Delay Condonation u/s 119(2)(b) with Clarification on Successor Status; Not a Precedent
Income Tax

Income Tax
Reassessment on Deceased Assessee Invalid: HC Quashes Entire Proceedings, Permits Fresh Action Against LRs
Income Tax

Income Tax
Sec 69 Addition Set Aside for Reconsideration: HC Allows Fresh Evidence on Alleged Unexplained Investment
Fema / RBI

Fema / RBI
FEMA Strict on Export Realisation: Tribunal Upholds Director Liability, Relieves Non-Executive Director
Fema / RBI

Fema / RBI
No Recall Without Sufficient Cause: Tribunal Rejects Bid to Set Aside Ex-Parte Benami Orders
Income Tax

Income Tax
HC Flags “Catch-22” in TDS Prosecution; Directs Liquidator to Act, Grants Limited Protection
Income Tax

Income Tax
HC Quashes 148A(d) & Ex-Parte Assessment; Matter Restored to 148A(b) Stage for Fresh Reply
Income Tax

Income Tax
Karnataka HC Sets Aside 154 Rectification; Remands for Fresh Consideration of Sec 54 Claim on CGAS
Custom Duty

Custom Duty
Activity trackers/fitness band classifiable under CTI 8517 as communicable device: CESTAT Mumbai
Goods and Services Tax

Goods and Services Tax
