The issue was whether entire brokerage receipts credited to a bank account could be taxed as income. The Tribunal held that ...

Extensive remand proceedings confirmed the genuineness of share transactions and valuation. The Tribunal ruled that once ...

The Tribunal held that bank cash deposits explained through audited books and recorded transactions cannot be added. In absence of rejection of accounts, the addition was ...

Explains why car insurance is mandatory in India, the penalties for non-compliance, ad how uninsured driving can expose ...

The webinar explains how the first reply and pleadings determine the direction of GSTAT appeals. It highlights drafting as a ...

The Court held that GST exemption under the 2025 notification applies only to individual health insurance policies. Group ...

Explore the nuances of overseas education facilitators under GST and the distinction between intermediary services and export ...

The Tribunal held that when an eligible assessee fails to file objections before the DRP within time, a direct appeal to the Tribunal is barred. Non-compliance with section 144C renders the appeal ...

The issue was whether unsecured loans could be added again after being accepted in prior proceedings. The Tribunal ruled that absence of new material bars reassessment on identical ...

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 ...

This explains how courts can order the release of money seized or frozen during cyber-fraud investigations. The key takeaway is that victims may obtain interim relief, but only subject to legal ...

The issue was whether commercial usage converts agricultural or residential Lal Dora land into commercial property for stamp duty valuation. The Tribunal ruled that unless revenue records are amended, ...