Type: Judiciary
68,460 articlesIncome Tax
Income Tax
Appeals Revived as AO’s Effect Orders Fall Under Section 143/144
Income Tax
Income Tax
Section 153C Six-Year Block Runs From Satisfaction Note Date
Income Tax
Income Tax
388-Day Delay Condoned; Case Remanded for Fresh Hearing
Income Tax
Income Tax
Wrong Officer Issuing Section 143(2) Voids Entire Assessment
Fema / RBI
Fema / RBI
Affidavits Alone Cannot Displace Proceeds of Crime Presumption
Corporate Law
Corporate Law
Long Service Ignored, Unequal Treatment Corrected Using Article 142
Fema / RBI
Fema / RBI
Undervalued Imports via Hawala Attract FEMA, Not Exorbitant Fines
Income Tax
Income Tax
No Real Transfer, No Automatic U/s 50C Tax on Property Transaction
Income Tax
Income Tax
Initial Onus Discharged, ₹71.23 Lakh Section 69A Burden Shifts to Revenue
Corporate Law
Corporate Law
Disputed “Debt or Liability” Is a Matter for Trial, Not Quashing
Income Tax
Income Tax
Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
Income Tax
Income Tax
Documented Demat and Exchange Trades Defeat Section 68 Addition
Income Tax
Income Tax
Reassessment u/s. 148 quashed as based on same material which was accepted by AO in earlier proceeding
Income Tax
Income Tax
