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…
Reassessment of Income u/s 153A impermissible without Incriminating Evidence: Karnataka HC upholds Deletion of Assessed Income
The Karnataka High Court upheld the deletion of assessed income in a reassessment under Section 153A, ruling that reassessment is impermissible without incriminating evidence. The judgment underscores the need for solid evidence in reassessment cases to ensure fairness in tax proceedings.