Article & News

The dispute concerns a high-value allotment of land by HUDCO for construction of a 5-star hotel (subject property) pursuant to an Allotment Letter dated 31.10.1994.

The Union of India through the Assistant Director v. Kanhaiya Prasad, [2025] 2 S.C.R. 544 : 2025 INSC 210, examines the mandatory twin-condition embargo on

The appeal concerns the scope and operation of Section 271AAA of the Income Tax Act, 1961 — the penal provision that empowers the Assessing Officer