The Tribunal held that the assessment was void because jurisdiction shifted between officers without a mandatory transfer ...

Explains how FEMA’s outdated definitions leave cross-border crypto transfers legally ambiguous. Key takeaway: without ...

Explains how multiple regulators now require valuation for corporate, tax, and investment transactions. Key takeaway: ...

Explains how gratuity exemptions differ for government, private, and Gratuity Act–covered employees. Key takeaway: exemption is capped at ₹20 lakh, and excess becomes ...

Tribunal held that freight amounts collected and passed on to airlines are mere reimbursements, not income. Only the assessee’s service margin is ...

The Tribunal held that the AO cannot expand a limited scrutiny into full scrutiny without written approval from the Principal CIT. Additions under Sections 2(22)(e) and 69A were struck down, ...