Penalty u/s 271AAB(1A) can’t be levied on income offered during search in the absence of any incriminating material, as such income does not qualify as “undisclosed income” under the statutory definition. December 24, 2025
Accused Released After 24 Years of Incarceration Owing to Judicial Laxity: Allahabad High Court December 24, 2025
Excluding one legal heir from the property does not render a will invalid: Supreme Court December 22, 2025
Nature of Expenditure – Non-Compete Fee Capital or Revenue, Allowability of Depreciation under Section 32(1)(ii) December 22, 2025
Whether the CPC can restrict the TDS Credit in processing u/s 143(1) of the Income Tax Act December 20, 2025
Court takes a stern view of illegal felling of 66 trees in Garden (Upvan), orders high-level inquiry : Allahabad High Court December 19, 2025