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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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Supreme Court Dismisses Appeal in Scheduled Tribe Caste Claim Case Under Maharashtra Caste Certificate Act. Caste Scrutiny Committee's Finding That Appellant Did Not Belong to 'Halba' Tribe Upheld, With Benefits Subject to Withdrawal Under Section 10 of Maharashtra Act 23 of 2001.

The appeal arose from a judgment of the High Court of Bombay, Nagpur Bench, which upheld the decision of the Caste Scrutiny Committee negating the app...