Daily Archive: Saturday, August 5, 2017

Kerala High Court allows Petitioner manual ITR filing without Aadhaar-Enrolment ID

Author: | Categories: High Courts, Income Tax, Judgments No comments
Kerala High Court allows Petitioner manual ITR filing without Aadhaar-Enrolment ID The Hon’ble Kerala High Court has directed the Income Tax Officer to allow a petitioner to file IT returns through manual filing without insisting on Aadhaar number / Enrolment No., pending disposal of the writ petition. This interim

 

Statements recorded u/s 132 (4) do not constitute incriminating material by themselves – High Court

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Statements recorded u/s 132 (4) do not constitute incriminating material by themselves for the assumption of jurisdiction under Section 153A – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2015 (2017) (08) HC The Substantial Question of Law framed for determination: Whether having regard to the materials seized in

 

LPG Bottling activity amounts to production under Income Tax sections 80HH, 80-I and 80-IA-SC

Author: | Categories: Income Tax, Judgments, Supreme Court No comments
LPG Bottling activity amounts to production under sections 80HH, 80-I and 80-IA-Supreme Court. The word production is wider than the word manufacture. ABCAUS Case Law Citation: ABCAUS 2014 (2017) (08) SC The Substantial Question of Law framed for determination: Whether bottling of LPG is an activity which amounts to