Case BriefsSupreme Court

Karnataka High Court and ITAT committed a “grave error” in holding that the requirement of furnishing a declaration under Section 10B (8) of the Income Tax Act, 1961 (IT Act) is mandatory, but the time limit within which the declaration is to be filed is not mandatory but is directory.

Continue reading
Delhi High Court
Case BriefsHigh Courts

The malafide intentions of an estranged husband is to depress his income as much as possible, for sadistic pleasure, of seeing the agony of someone, who has no choice, but to be dependent on him, may be dictated by egoistic propensity to also possibly teach his wife a lesson for not falling in line with whatever be his dictates.

Continue reading