Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Low Tax Effect - Notional tax effect - loss return / negative income - Whether the appellate tribunal is right in dismissing the appeal filed by the revenue that in the appeal, tax effect was below Rs.2 lakh - Held No - HC
Low Tax Effect - Notional tax effect - loss return / negative income - Whether the appellate tribunal is right in dismissing the appeal filed by the revenue that in the appeal, tax effect was below Rs.2 lakh - Held No - HC
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