The High Court held that once income is duly recorded in an Income Tax Return, the Tribunal need not examine the source of income in accident claims. Compensation was enhanced by applying correct ...

The Court held that interest income on securities accrues on the due date of payment and not on a daily basis. As the issue was covered by binding precedents, no substantial question of law ...

The Tribunal held that a prior judicial decision cannot be classified as additional evidence under Rule 5 of the Customs (Appeals) Rules. Since the issue was already settled and affirmed by the ...

The Court held that teaser content indicated possible non-application of mind by CBFC and potential communal disharmony. It directed reconsideration of the revision petition and stayed release for 15 ...

The Supreme Court held that Leave Travel Concession involving foreign travel falls outside Section 10(5) exemption. Employers must deduct TDS where LTC journeys include foreign legs or deviate from ...

The Kerala High Court held that a time-barred appeal under Section 107 cannot be bypassed through a writ petition. Disputed issues of service of orders were found unsuitable for writ ...

Finding that the appellate authority failed to address the petitioner s objections, the Court quashed the rejection of the technical bid as arbitrary and violative of natural ...

The ITAT Delhi held that merely because additions were sustained in quantum proceedings, penalty under Section 271(1)(c) cannot automatically follow. The Revenue must independently prove concealment ...

The Calcutta High Court set aside a reassessment order under Sections 148A(3) and 148, holding that the assessee was denied a fair opportunity to respond, even though notice was served at the ...

The Delhi High Court set aside reassessment proceedings after finding that the PCIT granted only a signature without recording satisfaction, violating the statutory requirement of prior ...

The Karnataka High Court held that consolidating multiple financial years into a single show cause notice under Section 74 is illegal and without jurisdiction. The impugned notice was quashed with ...

PFRDA clarified that the NPS Vatsalya Scheme Guidelines 2025 take effect from 23 February 2026. The circular also directs stakeholders to read paragraph 12 alongside a related regulatory instruction ...