For conviction under ESI Act, designation of a person can be immaterial if such person otherwise is an agent of the Owner/Occupier or supervises and controls the establishment in question. In a recent judgment, the Hon’ble Supreme Court has upheld the conviction and fine of the General Manager …

Assessee not cooperating and not providing information in response to notice gave a reasonable belief that sole intention was to evade the tax.  In a recent judgment the Hon’ble Patna High Court has held that if the assessee is not cooperating and participating and the materials indicated that …

Any transaction of Rs. 2,00,000/- and above in cash to be reported to Income Tax Department – Supreme Court In a recent judgment, the Hon’ble Supreme Court have directed that whenever Rs. 2,00,000/- and above is paid by cash towards any transaction i.e. immovable property or otherwise, the …

The Protection of Interests in Aircraft Objects Act, 2025 gets assent of the President and has been notified. The Protection of Interests in Aircraft Objects Act, 2025, passed by the Indian Parliament, aligns India’s aviation laws with the Cape Town Convention (2001) and its Aircraft Protocol, to which …

Hon’ble Justice SC (Retd.) Shri Dinesh Maheshwari, appointed Chairperson of 23rd Law Commission of India Hon’ble Justice (Retd.) Shri Dinesh Maheshwari, Judge, Supreme Court of India has been appointed as full-time Chairperson of the 23rd Law Commission of India with effect from the forenoon of 15th April, 2025 …

ITAT restricted penalty under section 272A(1)(d) to the first default to notice issued u/s 143(2). In a recent judgment, ITAT Surat restricted penalty under section 272A(1)(d) to the first default only holding that penalty u/s 271(1)(b) cannot be imposed for each and every notice issued under section 143(2) …