The issue involved an ex parte GST assessment raised against an unregistered contractor due to incorrect reliance on WAMIS data. The High Court quashed the demand after the State admitted confusion ...

The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismissal, holding that serious integrity breaches justified the penalty ...

The High Court held that when the validity of DRI-issued show cause notices is pending before the Supreme Court, the Tribunal should not remand matters. The correct course is to keep appeals pending ...

The appellate tribunal upheld approval of a resolution plan, rejecting challenges by operational creditors. The ruling ...

The order appoints a new chairman and members drawn from senior insurance and regulatory backgrounds. The key takeaway is ...

A health-linked pension scheme is introduced on a pilot basis under the regulatory sandbox. The key takeaway is a controlled test of medical expense support within NPS before wider ...

The issue focuses on whether income is taxable in India or abroad after a change in residency. DTAA provisions ensure that the same income is not taxed ...

Charitable trusts often invest with co-operative societies assuming compliance. The law permits deposits only with scheduled banks or licensed co-operative banks, risking loss of exemption ...

The ruling clarifies that Rule 46A is not breached when additional evidence is remanded but the Assessing Officer fails to respond. Relief granted by the CIT(A) in such cases remains ...

The ruling explains the procedural outcome when a section 263 order is set aside. Original assessment appeals are restored, while appeals from consequential orders are dismissed as ...

The Tribunal upheld the remand of an ex parte assessment where substantial bank deposits were not supported by any documentary evidence. It held that unsupported explanations cannot replace proof, and ...

The Tribunal held that section 50C could not be applied where the sale consideration exceeded the value accepted by the stamp authority. A clerical error in departmental data could not justify ...