Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional.
Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional.
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