The Tribunal held that approval granted under Section 153D without application of mind was invalid. As a result, search ...

PFRDA has introduced a revised IMF framework for pension funds effective 1 April 2026, maintaining separate slab-based rates ...

High Courts held that undervaluation disputes must be examined through assessment proceedings under Sections 73 or 74. Detention during transit is not justified if proper documents accompany the ...

A lot of businesses still look at Africa as a future opportunity. That’s already outdated. For many sectors, Africa is not a “someday” market anymore. It’s ...

The amendment revises CCR treatment and add-on factors for off-balance sheet exposures, aligning prudential norms for payments banks with international regulatory ...

The Supreme Court set aside a High Court ruling after finding that it failed to consider documentary evidence and concurrent findings on possession while exercising jurisdiction under Section 100 ...

The court analysed whether the reason account blocked falls within the scope of Section 138 of the Negotiable Instruments Act. It held that the provision applies only when dishonour is linked to ...

The tribunal considered whether CPC could rely solely on the original tax audit report to make an adjustment. It held that corrections through revised reports and financial records must be examined ...

The Tribunal held that when an adjustment made in the CPC intimation is subsequently deleted in appeal, the scrutiny assessment relying on that adjustment cannot continue. The income was therefore ...

The Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive documentary evidence may take considerable ...

The case addressed whether tax authorities can issue notices for multiple years based on one satisfaction note. The tribunal ruled that each assessment year requires an independent satisfaction ...

The tribunal considered whether inconsistent explanations alone justify treating cash deposits as unexplained income. It held that suspicion cannot replace evidence and additions require proper ...