Where assessee was 100% subsidiary of a listed company, the assessee was also a company in which public was substantially interested within the meaning of section 2(18)(b)(B)(c) and accordingly, the p ... Read more..

In the case of private discretionary trusts taxed at maximum marginal rate, the computation of surcharge must be based on slab-wise surcharge structure prescribed in the Finance Act under Paragraph A ... Read more..

Where assessee-trust was established after 1-4-2021 and its objects were only for the benefit of particular society, CIT(E) rightly denied the registration under section 12AB. ... Read more..

Where the reply filed by assessee was completely ignored by the Adjudication Authority while passing the order in original, the order was not sustainable and the same was liable to be set aside. ... Read more..

Once the provision of section 93 deals with the liability of a legal representative on account of death of the proprietor of the firm, it is sine qua non that the legal representative is issued a show ... Read more..

Where conveyance was being done through different vehicle contrary to the vehicle declared in the E-way bill, in view of the High Court’s decision in the case of Akhilesh Traders, in case goods are no ... Read more..

Father of applicant, who is 58 years of age, was admitted to hospital, whose medical condition has been deteriorating and is presently in a critical condition in Intensive Care Unit (ICU) on a ventila ... Read more..

NFRA is envisaged to discharge its functions and duties through various independent and separate divisions, but body which oversees audits in question is the same, which came to the conclusion that th ... Read more..

Where the resolution plan being approved by the CoC with requisite majority is pending for approval before the adjudicating authority who is bound by such resolution. Besides, the they have right to r ... Read more..