Mumbai ITAT held that unsecured loans received through banking channels and fully recorded in books cannot be treated as unexplained money under Section 69A merely on suspicion. The addition and ...

SEBI has proposed exempting Research Analysts from maintaining call recordings for institutional investors, citing their sophistication and ability to assess investment risks independently. The ...

The article explains how ecofeminism connects environmental exploitation with gender-based domination and violence. It argues ...

The Supreme Court held that constitutional courts can grant bail in UAPA cases where prolonged incarceration and delayed trial violate Article 21. The Court clarified that statutory restrictions under ...

The Jharkhand High Court ordered an enquiry after finding that judicial inquiries mandated under Section 176(1-A) CrPC were ...

ITAT Mumbai held that stamp duty valuation on the date of allotment should be considered where property consideration was fixed earlier and payments were made through banking channels before ...

Mumbai ITAT held that Section 41(1) cannot be invoked merely because a liability remains unpaid for a long period. In absence of any waiver, remission, or cessation of liability, the addition was ...

Mumbai ITAT held that reassessment notice issued under Section 148 for AY 2015-16 on 31.07.2022 was barred by limitation under Section 149. The Tribunal quashed the entire reassessment proceedings and ...

Courts have held that distinct aspects of a single transaction may be taxed separately without creating constitutional conflict. The principle permits different legislatures to levy taxes on separate ...

The ITAT Dehradun held that exemption under Section 54B cannot be denied merely for non-deposit in the Capital Gains Account Scheme when the assessee actually invested the sale proceeds in ...

Form 157 under the Income-tax Act, 2025 is not required for every person leaving India. The requirement applies only in limited cases involving tax investigations, financial irregularities, or large ...

Tribunal dismissed a Revenue appeal after finding that additions were made solely on basis of entries in a seized Excel file. It held that presumptions and unverified notings cannot replace concrete ...