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    July 3, 2026   Case Laws Income Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
    July 3, 2026   Case Laws Income Tax
    DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
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    July 3, 2026   Case Laws Customs
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    July 3, 2026   Case Laws Customs
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    July 3, 2026   Case Laws IBC
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    July 3, 2026   Case Laws Money Laundering
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    July 3, 2026   Case Laws Money Laundering
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    July 3, 2026   Case Laws Service Tax
    Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.

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      Income Tax

      Addition u/s. 68 - AO cannot extrapolate 50 and interpret 50 as...

      Assessing Officer Must Provide Evidence for Large Financial Additions; Numerical Misinterpretation Not Allowed u/s 68.

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      Income TaxMay 22, 2015Case LawsAT
      Addition u/s. 68 - AO cannot extrapolate 50 and interpret 50 as 50,00,000, 575 as 575 lakhs without any corroborative/demonstrative evidence - additions made merely on the basis of some illogical and irrelevant entry/jotting on a piece of paper cannot justify the actions of the AO - AT
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