Secondary evidence allowed when prima facie evidence of existence of Will established by cross examination of witness who was signatory…
Non filing appeal within statutory limitation period not a case of violation of fundamental right, much less statutory or legal…
Car mattings not classifiable as parts & accessories of motor vehicles. no need to apply common parlance/market test - SC…
Goods movement under CST terminate when delivery is taken from carrier. There is no concept of constructive delivery-Supreme Court …
Witholding / Processing of refund on issue of notice u/s 143(2)-SC explains the Law. From AY 2017-18 onwards, recording of…
Doctrine of mutuality was vitiated by absence of right to participate in surplus. Supreme Court explains three basic tests to…
Quantum addition for unexplained cash credits u/s 68 quashed by the Supreme Court based on the findings of penalty proceedings…
Doctors / medical staff being first line of defence to combat COVID-19 have to be protected by providing PPE. Supreme…
Assessee must be put to notice of all provisions on which revenue relies upon. Supreme Court quashed reopening notice u/s…
Additional Tax u/s 1431A can be levied on attempt to evade tax lawfully payable not bonafide mistakes. Purpose and object…