Once investment amount reflected as payable and receivable in the books of accounts of both parties, no addition can be made towards unexplained money u/s 69A of the Act. In a recent judgment, ITAT Hyderabad deleted addition u/s 69A observing that once the investment amount is reflected in …

Recording consolidated satisfaction note for various assessment years is fatal to the very assumption of jurisdiction under section 153C – ITAT In a recent judgment, ITAT Delhi has held that recording consolidated satisfaction note for various assessment years instead of recording independent and individual satisfaction note for each …

Section 45 of PMLA Act does not oust ability of constitutional courts to grant bail on violation of fundamental rights to speedy trial. In a recent judgment, Hon’ble Karnataka High Court has granted bail to accused who was in incarceration for one year observing that section 45 of …

Heavy rains & yellow alert was a valid reason for ITAT to consider adjournment application In a recent judgment High Court of Haryana & Punjab has held that heavy rains and yellow alert was valid reason for ITAT to consider adjournment application. ABCAUS Case Law Citation:4862 (2025) (11) …

Bar Council of India Rules on Enrolment and Practice of Foreign Nationals, 2025 Bar Council of India has notified Rules on Enrolment and Practice of Foreign Nationals as advocates in India. Under the rules, Foreign Advocate will not eligible to appearance before any court, tribunal, authority or quasi-judicial …

When e-way bill generated prior to detention order, there could not be an intention to evade payment of tax. In a recent judgment, Hon’ble Allahabad High Court has quashed penalty order under section 129(3) of the GST Act as the e-way bill was generated much prior to the …