ITAT Delhi emphasized that FAR analysis governs segmentation for transfer pricing purposes. Artificial aggregation without ...

The judgment clarified that delayed installment interest arises from a debtor–creditor relationship, not a service supply, ...

The Tribunal held that an assessment framed without a valid notice under Section 143(2) by the jurisdictional officer is void. Jurisdictional compliance is ...

The High Court held that adults in live-in relationships cannot be denied protection. Interference by family members was ruled impermissible under Article ...

The High Court quashed reassessment notices holding that mere receipt of dividends and capital loss does not establish sham transactions. Allegations against fund managers cannot automatically ...

Learn why regulators now require formal valuation of corporate guarantees to avoid tax, FEMA, and transfer pricing ...

The representation seeks more time to file GST annual returns citing extensive amendments and late clarifications. It urges an extension to avoid errors arising from systemic and transitional ...

The issue was whether a mismatch between ledger sales and P&L sales justified a major addition. The Tribunal held that reconciliation explaining VAT, service tax, and other receipts removed the ...

The Supreme Court held that at the Section 11 stage, courts only check prima facie existence of an arbitration agreement and must leave all deeper objections to the arbitral ...

The issue was whether appeals could be dismissed outright for delay without examining the merits. The Tribunal held that justice required restoration where plausible reasons for delay were cited and ...

The ITAT upheld deletion of a major share premium addition after finding that all investors complied with notices under Section 133(6) and furnished requisite documents. The ruling reiterates that ...

The Tribunal held that estimating closing stock without rejecting books or identifying defects is unsustainable. Mere assumptions of revenue leakage cannot justify ...