Summary AAVE functions exclusively as a governance token within the Aave decentralised lending protocol. The Umbrella risk-management mechanism and ...
Summary The ITAT Chandigarh, by its order dated 12 September 2023, set aside the proceedings in the case of Shri Satish Kumar Thakur for Assessment ...
LIC’s New Jeevan Anand (UIN 512N279V03) – is a participating, non-linked life-insurance policy that combines a maturity benefit at the ...
Summary The ITAT Pune, in Thermax Employee Co-op. Credit Society Ltd. Vs ITO, has reaffirmed that a co-operative credit society's interest income earned ...
Summary The ITAT Surat decision in Rajeshkumar Shah Vs ITO clarifies that customer cash receipts in a money-transfer business do not constitute ...
Summary The ITAT Kolkata, in Rupasi Bangla Agro Industries Pvt. Ltd. Vs ITO, quashed the assessment order for AY 2013-14 on the ground that the ...
Summary The Madras High Court's judgment in Marg Limited Vs CIT serves as a critical safeguard against the arbitrary and mechanical application of Rule 8D ...
Summary The Punjab and Haryana High Court's ruling in Prayank Gupta Vs Union of India and Another firmly establishes that the issuance of summons under ...
Summary The NCB–ED nexus in India operates along a structured but conditional legal pathway. While an NCB investigation under the NDPS Act, 1985 can serve ...
Summary The CESTAT Chennai, in its order dated 17.04.2026 in Adayar Gate Hotel Ltd. Vs Commissioner of GST & Central Excise, has decisively reinforced ...
Summary The 57th GST Council meeting has laid out one of the most comprehensive reform agendas since the introduction of the GST regime, touching nearly ...
Summary The ITAT Mumbai's decision in Ketan Tokershi Shah Vs DCIT reinforces two foundational principles of income tax law. First, CBDT Instruction No.
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