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TBB Editor

TBB Editor

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TBB Editor

Same Fair Market Value At Conversion Must Be Adopted For Business Profit Computation; Delhi ITAT Explains Mistake Regarding Cost Of Acquisition

DCIT vs Cyberwalk Tech Park [Decided on February 06, 2026]

February 17, 2026 TBB Editor

Legislature Has No Intention To Attach Penal Consequences To Every Failed Business Transaction; Delhi HC Grants Bail In Cheating Case During Pending Probe

Prashant Jain vs State of NCT of Delhi [Decided on February 16, 2026]

February 17, 2026 TBB Editor

Co-Accused’s Statement Alone Insufficient to Prosecute Seed Dealer; Bombay High Court Quashes Proceedings

Suraj s/o Arunrao Wankhede (Dead) & Anr. vs. State of Maharashtra & Anr. (Decided on February 16, 2026)

February 17, 2026 TBB Editor

Residuary Entry Inapplicable Where Product Falls Under Specific Heading; Gujarat High Court Classifies ‘Mint Orange 2022’ as Aromatic Chemical

State of Gujarat vs Gujarat Flavours [Decided on January 28, 2026]

February 17, 2026 TBB Editor

‘Court is Duty-Bound to Decide Final Report filed by IO with Request to Drop Proceedings’; Kerala HC Sets Aside Cryptic Order by Special Judge under SC/ST Act

Nisha V. Nair v. State of Kerala [Decided on 04-02-2026]

February 17, 2026 TBB Editor

Stamp Duty Value Under Section 50C Cannot Be Treated as ‘Net Consideration’ for Transfer of Original Asset: ITAT, Raipur

Mahesh Shrivastava vs Income Tax Officer [Decided on February 05, 2026]

February 17, 2026 TBB Editor