Delhi High Court held that Resale Price Method (RPM) is the most appropriate method when reseller imports goods from its ...

Delhi High Court held that the work in the nature of laying down of “ Optical Fibre Cable Network” to benefit the defence ...

CESTAT Delhi held that penalty under section 112 and 114AA of the Customs Act, 1962 duly imposed since the appellant had ...

NCLAT Delhi held that application under section 9 of Insolvency and Bankruptcy Code 2016 (IBC) of operational creditor not ...

14. In the light of the pleadings as referred above, what emerges is that an ex-parte order came to be passed against the ...

ITAT Surat held that employee’s contribution towards PF and ESI cannot be allowed if it is deposited after the due dates under those Acts but before filing of return. Accordingly, disallowance u/s. 36 ...

ITAT Bangalore held that since assessee filed voluminous documents in paperbooks during the course of hearing before ITAT, the matter is remitted back to CIT (A) for consideration of documents ...

Indisputably, factum of death of the assessee was brought to the notice of CIT (A), during pendency of the appeal. In this situation, steps should have been taken before CIT (A), to bring on record of ...

ITAT Agra held that dismissal of appeal as per provisions of section 249 (4) (b) for non-payment of advance tax unjustified since entre addition made by AO was challenged and there was no other income ...

ITAT Surat held that addition under section 69C towards undisclosed income, alleging agricultural expense met from undisclosed income, not justified since the only source of income of the assessee is ...

The Rajeev Bansal case highlights an ongoing evolution in India’s tax administration, especially in light of the pandemic-induced challenges and the introduction of the Finance Act, 2021. Several key ...

Summary: The Efficient Market Hypothesis (EMH) emerged from empirical studies suggesting that asset prices follow a random walk. Early studies by Bachelier, Working, Cowles, and Kendall showed no ...