Cash Compensation for delay in flat handover not taxable under Section 50C

NCLT clears Kirloskar group merger; holds tax benefit not equal to tax avoidance

ITAT interprets the word ‘may’ u/s 43 of BMA as directory and not mandatory

GAAR Panel terms Hinduja Group demerger an ‘impermissible avoidance arrangement’

Supreme Court upholds JSW Steel’s Resolution Plan for Bhushan Power & Steel