The ITAT Indore held that penalty under Section 272A(1)(d) cannot survive where the assessment is completed under Section 143(3) after considering the taxpayer’s delayed submissions, as such ...

The increasing problem of plagiarism in the fashion industry raises pressing questions about novelty, ownership and survival in the digital age, despite laws in place ...

The court analysed whether the reason account blocked falls within the scope of Section 138 of the Negotiable Instruments Act. It held that the provision applies only when dishonour is linked to ...