ITAT clarified that a statement recorded during search does not automatically become incriminating material. Without supporting documentary evidence, additions under Section 69A cannot ...
The High Court set aside a GST order confirming ITC demand under Section 74 as the authority failed to consider the petitioner’s defence based on IBC moratorium. The matter was remanded for fresh ...
The chief justice’s opinion hinged on a legal principle called the “major questions doctrine” — the same doctrine that was used repeatedly to block the Biden administration’s regulations and orders.
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