529 result(s) found
Reassessment Beyond 4 Years: Reassessment under Section 147 of the IT Act cannot be initiated beyond the 4-year period unless there is evidence of fai...
Jurisdictional Error — Absence of Fresh Tangible Material — Change of Opinion — Issue Pending Before Tribunal — Reassessment Proceedings Held ...
Bank’s Right to Choose Jurisdiction for Cheque Dishonour Cases Upheld – Transfer Denied Under Section 406 of the Code of Criminal Procedure, 1973 ...
Consistent and corroborated eyewitness testimonies established the guilt of the accused beyond reasonable doubt. Plea of alibi must be conclusive...
Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...
Non-Executive Directors Cannot Be Held Liable Under Section 138 Read with Section 141 of the Negotiable Instruments Act, 1881 Without Specific Allegat...
Invoking Insolvency Proceedings Cannot stay execution of Penalty Orders for Consumer Protection Law Violations – The Apex Court Upheld the NCDRC’s...
a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...
The Court exercised its discretion in setting aside the assessment order due to the Petitioner’s procedural lapse, emphasizing that such indulgence ...
The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...
