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...
AO failed to dispose of assessee's objections against reopening of assessment. ITAT upheld First Appellate Authority's finding that since objections were not addressed, assessment is vitiated. Decided in assessee's favour.
AO failed to dispose of assessee's objections against reopening of assessment. ITAT upheld First Appellate Authority's finding that since objections were not addressed, assessment is vitiated. Decided in assessee's favour.
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