The Tribunal held that reassessment initiated beyond three years requires approval from the Principal Chief Commissioner or ...
The Tribunal held that reassessment notices issued after 1 April 2021 for AY 2015-16 are legally unsustainable. Since ...
The issue was whether property attachment under PMLA survives after discharge of some accused. The Tribunal held that as long ...
The issue was whether a buyer could be taxed for alleged cash payment based only on the seller’s admission. The Tribunal ...
Capital gains arose from land compulsorily acquired by a government authority. ITAT directed the AO to re-examine eligibility ...
The Commission held that allegations over AI-based alteration of a film did not establish anti-competitive conduct. In the ...
The case examined allegations of market access denial and abuse of dominance in digital advertising and search services. The ...
The insurance regulator has called for EOIs from eligible CA and Cost Accountant firms for GST compliance review and audit ...
The issue was whether revision could be invoked despite detailed verification of unsecured loans during scrutiny. The ITAT ...
The Revenue sought to reopen completed assessments under section 153A without fresh incriminating evidence. The Tribunal ruled that such additions are barred, following Kabul Chawla and Abhisar ...
This article explains how the UAE’s APA regime reduces transfer pricing disputes. The key takeaway is enhanced predictability for complex related-party ...
NCLAT Delhi held that amount advance to Corporate Debtor with view to share profit in real estate project doesn’t qualify as financial debt u/s. 5(8) of the Insolvency and Bankruptcy Code. Thus, ...