It was ruled that deciding appeals based on facts of another year is a serious legal error. The matter was sent back for ...

The Court quashed a confiscation order after finding no proof of personal notice to the owner. The ruling underscores that meaningful notice and opportunity are mandatory before ...

The issue was whether utilisation of corpus donations for expenditure converts them into taxable income. The Tribunal held that corpus retains its exempt character when used as per donor directions ...

The penalty was levied solely on the basis of an alleged unexplained investment under Section 69. Since the quantum addition was fully deleted, the Tribunal ruled that the penalty automatically ...

The issue was whether retaining both limbs of Section 271(1)(c) in the notice renders the penalty void. The Tribunal ruled that failure to strike off the inapplicable limb vitiates the proceedings.

This case involved reassessment completed without serving the mandatory scrutiny notice. The Tribunal ruled that such omission is not a curable defect and invalidates the proceedings. The decision ...

The regulator held that expulsion from a Registered Valuers Organisation breaches eligibility under valuation rules. Continuous RVO membership is mandatory to retain ...

It was ruled that failure to specify an exact project in Form 10 is a technical lapse. Where the charitable objects and ...

The Court examined whether a sanction lacking a DIN could sustain income-tax proceedings. It held such sanction invalid and ...

The Court set aside a GST demand that exceeded the amount proposed in the show-cause notice. The ruling reinforces the statutory cap under Section 75(7) on confirmed ...

The Tribunal held that absence of evidence beyond one month bars estimation for the full year. Only the amount directly supported by survey material can be ...

This analysis explains how majority control can oppress minority shareholders and how mismanagement harms companies. The key ...