The notification also defines key terms, including IFSC and Unit, as per the Special Economic Zones Act, 2005, and outlines procedural responsibilities for secure data handling by the Principal ...

Any amendments to this Governance Framework can be proposed by a SIG and must be approved by the HLGC. Amendments may be incorporated to keep the Framework relevant and aligned with emerging global ...

18. The real-estate allottees are Financial Creditors as per provisions of the IBC and in event any real-estate allottee has a claim against the CD, he is fully entitled to file a claim on ...

v. Imported Cocoa Beans can be confiscated under the Customs Act and it would not amount to contravention of the provisions ...

Allahabad High Court granted bail to accused involved in evading Input Tax Credit by creating fake firms since the main ...

ITAT Ahmedabad held that interest received by co-operative society from SBI, which is a Nationalized Bank, is not allowable as per the section 80 (P) of the Income Tax Act. Accordingly, AO directed to ...

ITAT Surat held that as per section 150 (2), re-assessment permission u/s 150 (1) of the Act would not be available to the Department, since time limit for re-assessment as stated under section 149 ...

ITAT Surat held that in absence of any corroborative evidence with regard to payment of amount mentioned in sauda chitti, assessee is not entitled to claim enhanced cost of acquisition and hence ...

ITAT Mumbai held that additional claim of deduction of bad debts under section 36 (1) (vii) of the Income Tax Act filed during the course of assessment other than filing a revised return is allowable.

ITAT Mumbai held that notice for re-assessment proceeding under section 148 of the Income Tax Act issued on a non-existing entity i.e. merged entity is void ab initio and hence is liable to be quashed ...

The Court in the Ambuja Case relied upon the Delhi Tower Case to hold that an amalgamation order passed under Section 394 of the Companies Act, 1956, constitutes an “instrument” within the meaning of ...

सुप्रीम कोर्ट ने अमेजन-फ्लिपकार्ट से जुड़े मामले कर्नाटक हाईकोर्ट भेजे: सभी केस एक जैसे इसलिए सुनवाई एक जगह पर हो।’ ...