Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Factual Correlation of Seized Material Must Be Done by Authorities, Court Cannot Step into AO’s...
Auditing and AssuranceIncome Tax
The Bombay High Court has ruled that "factual correlation of seized material must be done by authorities" and that a "court cannot step into the AO's role." The court's decision clarifies a key procedural aspect of tax law. The ruling reinforces the principle that a tax authority must consider all the documents before making a decision.
