The Allahabad High Court, while dismissing a petition filed by an Executive Engineer of the Uttar Pradesh Jal Nigam in a case registered under the Prevention of Corruption Act relating to disproportionate assets, made it clear that the Court cannot direct the investigating authorities as to which documents they must accept, which evidence they should … Read more
Scope of Amendment to Section 80IA(7) – ITAT Delhi :FIVD India Consulting Pvt. Ltd. v. DCIT, Circle 1(1), Gurgaon ITA No. 3877/Del/2025 | Order dated 28 November 2025 | AY 2023-24 I. Core Issue:-The central question before the Tribunal was whether a start-up claiming deduction under section 80IAC could be denied the benefit solely because … Read more
Whether Normal Slab Rates Apply or Maximum Marginal Rate (MMR) as AOP/BOI Case: Vindhya Trust v. DCIT, ITAT Delhi (2025) ITA Nos. 2121 & 2122/Del/2025 | Order dated 28 November 2025 1. Core Issue:-Where a charitable trust does not avail exemption under section 11, and is therefore taxable like any other taxable entity, should … Read more
The Allahabad High Court has expressed concern over advocates with criminal antecedents continuing to practice and remain in the legal profession, and under Article 227 of the Constitution has directed the Director General of Police, Uttar Pradesh, and the Director General of Police (Prosecution) to produce detailed data regarding pending criminal cases against advocates registered … Read more
