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    Exemption under section 10(23C)(iv) cannot be denied for filing Form 10B where Form 10BB applies.
    Book profit taxation under MAT upheld; dividend payment is not a , and MAT credit was allowed in principle in abated assessment.
    Section 54 exemption extended to multiple homes and delayed investment beyond return-filing due date
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    Benami cash routed through business assets remains attachable, while prior income-tax payment may reduce the attachment extent.
    IGST exemption and engine stand classification remitted for fresh consideration after lease documents and precedent review.
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    Anti-profiteering under GST: failure to pass on additional input tax credit led to refund, 18% interest, and penalty exposure.
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      A suit by an unregistered partnership firm was maintainable...

      Quantum meruit for non-gratuitous supply upheld; unregistered firm's claim maintained and simple interest granted.

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      Indian LawsApril 18, 2026Case LawsHC
      A suit by an unregistered partnership firm was maintainable because the claim arose from non-gratuitous supply of goods, not from enforcement of a contractual right, so the bar under Section 69(2) of the Partnership Act did not apply. The court held that Section 70 of the Contract Act was satisfied: the goods were lawfully delivered, the defendant retained the benefit, and no agreement existed on essential terms such as price or credit, making the claim one for quantum meruit. The court also rejected objections to summary procedure and statement of truth, and accepted the invoices, e-way bills and GST records as proof of supply. The principal claim was decreed in full with simple interest at 9% per annum from the date of plaint till realisation.

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      ActsIncome Tax