Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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Supreme Court rules ESIC cannot invoke Section 45A when employers produce records and cooperate, directing disputes to adjudication under Section 75.
ITAT Bengaluru rules meals, transport & courier expenses are not deductible under Section 48 while computing capital gains on NRI property sales.
Gifts from relatives are tax-free, but selling gifted property, shares or mutual funds attracts capital gains tax. Know Section 56(2)(x) and Section 45 rules to avoid tax surprise…