Judgement

ITAT quashes revision, holding toll rights qualify as depreciable intangible assets under law.

ITAT Holds Amortisation Circular Optional, Not Mandatory for Assessee

High Court clarifies future rent enhancement and GST claims require independent adjudication proceedings.

High Court grants bail after finding insufficient evidence linking accused to seized contraband.

ITAT holds SaaS subscription receipts are neither royalty nor FTS under the India-USA DTAA.

ITAT applies the FIFO method to physical shares and sustains major capital gains additions.

The GST Appellate Tribunal holds GST rate reduction benefits must be passed on through lower consumer prices.