The case highlights how young entrepreneurs are choosing direct selling for time flexibility and digital-first operations. It ...
The government imposed anti-dumping duty on R-134a imports after finding dumping, price undercutting, and material injury to domestic ...
The issue was whether depreciation on goodwill arising from demerger was wrongly allowed. The Court held that since the Assessing Officer had made due enquiries and taken a plausible view, revision ...
NCLAT ruled that commercial borrowing with agreed interest constitutes financial debt even without a formal loan ...
CESTAT held that withholding goods due to a 100-unit model-wise limit was unsustainable where no centralized monitoring existed, and directed provisional release against bond and bank ...
Affirming the High Court, the Supreme Court held that syndicate income assessable in the hands of the AOP cannot be reassessed in members’ ...
The issue was whether additions could survive when no incriminating material was found during search proceedings. The court upheld the Tribunal’s view that Section 153A jurisdiction was invalid, ...
The High Court permitted the Enforcement Directorate to attach and freeze assets after finding a prima facie case of money laundering. The ruling reinforces ED’s powers to secure properties to protect ...
Bail was denied after the Court noted that the alleged offences involved a multi-state organised network. The ruling affirms that the gravity and scale of economic offences are key factors in bail ...
The issue was whether interest earned from a co-operative bank qualifies for deduction under Section 80P(2)(d). The Tribunal held that such interest is deductible, as a co-operative bank is itself a ...
The issue was whether CBIC notifications could extend limitation for orders under Section 73. The Court held the notifications illegal and directed fresh adjudication after treating prior orders as ...
The Delhi High Court held that the SVLDR Scheme cannot be invoked for a show cause notice issued after 30 June 2019. Even if ...
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