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Settlement Commission's Authority to Grant Immunity – Sections 245C and 245H of the Income-tax Act, 1961 – Validity of the High Court's decision in affirming that the Settlement Commission should not have granted immunity under Section 245H without evidence of no wilful tax evasion by the assessee – HELD – The Supreme Court held that applications t..

"Success is not a destination but a result of unwavering dedication and a relentless pursuit of excellence. Embrace discipline, let go of laziness, and carve your path to greatness. The choice is yours: wear the crown of poverty or adorn the crown of prosperity."It is often said by wise individuals that laziness becomes the crown of poverty in huma..

"जीवन की यात्रा की अनिश्चितताओं को स्वीकार करें और इसके उतार-चढ़ावों से पार पाएं। केवल चुनौतियों का डटकर सामना करने से ही आप बाधाओं पर विजय पा सकते हैं और विजयी बन सकते हैं।"यह सच है कि जीवन का सफर अनिश्चितताओं से भरा होता है, जिससे यह अनुमान लगाना मुश्किल हो जाता है कि अगला पल क्या लेकर आएगा। यह यात्रा नदी के मार्ग पर चलने के समान है। आरंभ से अंत ..

"Every experience is a valuable lesson in the school of life. Embrace challenges as opportunities, and let them empower you to reach new heights. With each step, gain knowledge, understanding, and the courage to forge ahead. Embrace the power of learning and experience, and transform your life into a masterpiece of growth and advancement."Life is a..