April 17, 2026 : The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has upheld the deletion of an addition of ₹10.5 crore made under Section 69A of the Income-tax Act, 1961, reiterating that a statement recorded during search proceedings—if subsequently Read more…
The Supreme Court on Wednesday underscored the operational challenges investigators face in an era dominated by digital evidence, observing that issuing prior notice before conducting a search and seizure could derail an investigation at the outset. The Court was hearing Read more…