Type: Judiciary
68,477 articlesIncome Tax
Income Tax
Joint Hindu Family Properties Presumed Where Ancestral Nucleus Exists – Concurrent Findings Upheld
Income Tax
Income Tax
Interest From Co-op Banks Fully Deductible U/s 80P(2)(d), Totgars Misapplied
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Corporate Law
Corporate Law
SBP Regime: Once Arbitrator Appointed U/s 11, Validity of Arbitration Clause Cannot Be Reopened U/s 34
Goods and Services Tax
Goods and Services Tax
No quashing of GST Summons as it were issued only for inquiry and not Initiation of proceedings
Income Tax
Income Tax
Section 80P Win for Credit Societies – Savings Bank Interest Is Business-Attributable
Income Tax
Income Tax
Re-assessment U/s 147 Quashed as Time-Barred — Stay Period Ends on Date of Vacation, Not Communication
Corporate Law
Corporate Law
Section 29A Mandate Can Be Extended Even After Award – Late Award Is Unenforceable, Not Void
Income Tax
Income Tax
No TDS on Overseas Commission; Section 40(a)(i) Disallowance Deleted, Revenue Appeal Dismissed
Finance
Finance
Article 227 Cannot Be Used to Strike Off Plaint When CPC Remedy Exists – SC Restores Suit
Income Tax
Income Tax
Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed
Income Tax
Income Tax
Section 148 Notice Served on 01-04-2021 Invalid; Re-opening Quashed for Non-Compliance with 148A
Income Tax
Income Tax
Crypto Loan Interest = Cost of Acquisition; Deduction Allowed Despite Section 115BBH
Income Tax
Income Tax
