Application under section 7 or 9 of Insolvency and Bankruptcy code 2016 cannot be moved if more than three years have lapsed
No addition could be made in case of unabated assessment under section 153A(1)(b) unless such assessment is based upon incriminating documents seized/impounded during the course of search
Certain important questions of law touching the business activities of the banks in the matter of grant of loans/advances and recovery thereof.
Deputy Commissioner of Stamp Duty cannot decide the validity of the document or the validity of the trust deed for the purpose of determining the stamp duty payable as per the Transfer of Property Act, 1882.
Whether mere old age and infirmity of the executor of an agreement could be considered as grounds for undue influence?
Landmark Judgment : Deposit of sale consideration in Capital Gain Deosit Scheme is not a Mandatory condition for claiming Capital Gain Exemption
CBDT : Transfer/ Postings of several officers in the grade of Additional Commissioner / Joint Commissioner of Income Tax
Interesting judgment on Availability of Input tax credit on Detachable Engineered Wood with Oak Wooden Flooring capitalised as furniture and fixture
Transfer pricing & Computation of ALP : Notional interest accrued on account of delayed payment by AE, could not be treated as part of assessee’s income and made the subject-matter of the adjustments