The Delhi High Court has ruled that consenting adults have the right to choose their life partner and live together, protected under Article 21 of the ...

Understand the burden of proof for claiming customs duty concessions under the Project Import Regulations, 1986. Learn how Supreme and Delhi High Court rulings impact ...

Car imported into India remained “new” for customs purposes even if it was registered abroad before export, provided the registration was a legal requirement and the car was unused, therefore, the ...

Subsequently asserted that the twin conditions under Section 263 were absent as the AO had conducted due inquiry. Revenue contended that Section 37(1) disallowed CSR expenses which were not wholly and ...

Demanding of tax which was over three times the tax proposed in the original show cause notice (SCN) was not justifies as the order was passed in complete violation of natural justice and beyond the ...