Daily Archive: Saturday, July 22, 2017

No illegality if notice us 226(3)(iii) not issued to assessee prior to issue to bank for attachment -Delhi HC

Author: | Categories: High Courts, Income Tax, Judgments No comments
No illegality if notice us 226(3)(iii) to assessee not issued simultaneously or prior to notice issued to bank for attachment of account u/s 226(3)(i) for recovery of tax demand – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2003 (2017) (07) HC The Question involved: An interesting question of

 

Duplication in alleged entries was a classic case of non-application of mind by AO for reopening – High Court

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Duplication in alleged entries was a classic case of non-application of mind by AO as he persisted with  his belief that such amount had escaped assessment – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2002 (2017) (07) HC The Question of Law framed for determination: Did the ITAT

 

Penalty for failure to deduct tax quashed as NOIDA is exempt from TDS payments- Allahabad HC

Author: | Categories: High Courts, Income Tax, Judgments No comments
Penalty for failure to deduct tax quashed as NOIDA is exempt from TDS. Assessee was under bonafide belief that tax was not liable to be deducted – Allahabad High Court ABCAUS Case Law Citation: ABCAUS 2001 (2017) (07) HC The Question of Law for determination: Whether the tribunal was

 

FAQ on GST Laws pertaining to to registration, transition etc.

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FAQ on GST Laws pertaining to to registration, transition etc. Government has issued a new FAQ containing 50 Question and answers

 

Disciplinary proceedings against CA for wrong certificate with manipulated figures quashed by SC

Author: | Categories: ICAI, Judgments, Supreme Court No comments
Disciplinary proceedings against CA for wrong certificate with manipulated figures quashed by Supreme Court. No material was on record to establish charges ABCAUS Case Law Citation: ABCAUS 2000 (2017) (07) SC Brief Facts of the Case: ICAI took disciplinary action against a chartered accountant for issuing certificates for consumption