Patwari certificate should be on government letter head bearing government seal, signature and designation of designated local revenue authority – ITAT  In a recent judgment, ITAT Indore has held that Patwari certificate for municipal limit of land should be on government letter head instead of plain paper leaving …

RBI directs banks to ensure ATMs dispense ₹100 and ₹200 denomination banknotes on a regular basis. RBI has issued direction to all Banks on the dispensation of ₹100 and ₹200 denomination banknotes through ATMs. Rs. 100 and Rs. 200 notes serve specific purposes due to their value, convenience, …

Court under Sections 34 and 37 of the Arbitration and Conciliation Act 1996 have limited powers to modify an arbitral award In a recent judgment, Hon’ble Supreme Court has held that the Court under Sections 34 and 37 of the Arbitration and Conciliation Act 1996 have limited powers …

Supreme Court issues directions for digital KYC of persons with disabilities, especially facial / eye disfigurements due to acid attacks and visual impairments.  In a recent judgment, Hon’ble Supreme Court issued directions to make the process of digital KYC accessible to persons with disabilities, especially facial / eye …

Sales of two incomparable years cannot be compared. ITAT directed addition to be deleted after verification   In a recent judgment, ITAT Delhi held that sales of two incomparable years cannot be compared to treat the increase in sale as unexplained money the basis that sales recorded by …

Uploading of notice on ITBA portal cannot be treated to be a valid service of notice unless assessee has opted for service of notice through e-mail.  In a recent judgment, High Court of Chhattisgarh has held that uploading of notice on ITBA portal (e-portal) cannot be treated to …