Supreme Court directed all courts & Registrar to report the violation of section 269ST. Also instructed Income Tax Department to verify all such transactions
Bombay High Court imposed interest burden on the erring officer for delayed issue of the Refund – Accountability fixed
The financial liability for delay must not fall on the State Exchequer or taxpayers. It must be recovered from the officials responsible: Bombay High Court
Spa consultancy and market research involve individual expertise and fall under Independent Personal Services: ITAT Delhi
Capital Gain Exemption Allowed by Delhi ITAT in case of property sold in Individual person and investment is done two properties in two names
If a provision was not available in the statute at the time of entering into the agreement, it cannot be applied subsequently: Nagpur ITAT
Retraction of statement by one individual does not nullify other direct and corroborative evidence obtained during Search
Absence of the VDIS certificate cannot be fatal to the assessee’s claim if credible alternate evidence is produced
