The ruling holds that providing security and scavenging services to government hospitals qualifies as pure services linked to ...

The judgment clarified the distinction between personal and newly purchased gold, allowing the petitioner to contest ...

The ruling held that only manpower-based municipal activities qualify as pure services eligible for GST exemption. Operation ...

The appeal highlighted that the flat sought to be released did not appear in the ED’s list of attached properties. The ...

ITAT allowed exemption under Section 11, holding that Revenue cannot deny benefits due to clerical omission of registration ...

The Court held that the authority could not reject the ruling request based on earlier proceedings that were closed without ...

ITAT Delhi held that a single Section 153D approval for multiple assessees and years is impermissible, rendering all 153A and 153C assessments void ab ...

ITAT ruled that a Section 50C addition cannot stand without a DVO reference where market value is disputed. Matter remanded for fresh valuation and ...

The ITAT held that income appearing in Form 26AS cannot be taxed unless actually received when the assessee follows cash accounting. The ruling confirms that 26AS entries alone cannot justify ...

ITAT Delhi restored the matter to AO, allowing the assessee to submit evidence on share and agricultural status of land to correctly determine capital ...

The Court ruled that failure to meet strict payment deadlines in an IBC-supervised sale justified full forfeiture. It held that such sales are governed by IBC and NCLT orders, not Contract Act ...

The Supreme Court held that the corporate debtor’s alleged pre-existing dispute lacked any factual basis and reinstated NCLT’s CIRP admission. The ruling reaffirms that illusory or unsupported ...