High Courts Archive

Revision us 263-Student Development-Capitation Fees not reflected in Income Expenditure Account

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Revision us 263-Student Development-Capitation Fees not reflected in Income Expenditure Account shown directly in the Balance Sheet held as  erroneous and prejudicial to the interest of Revenue-Allahabad High Court ABCAUS Case Law Citation: ABCAUS 1259 (2017) (05) HC  Grounds of Appeal: Whether on the facts and circumstances of the case

Assessment us 153C based on paper not belonging to assessee was bad. Shifting burden without making basic enquiries not acceptable-Delhi HC

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Assessment us 153C based on paper not belonging to assessee held as bad. Shifting the burden on assessee without making basic enquiries to unearth truth of the document can not be accepted-Delhi High Court ABCAUS Case Law Citation: ABCAUS 1254 (2017) (05) HC The Grievance: The appellant Revenue had

EPF authorities has to insist on Videograpy and CCTV installation in and around factory premise-Punjab & Haryana HC

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EPF authorities has to insist on Videograpy and CCTV installation in and around factory premise for recording of panchanama . In disputed matter evidence can be taken from videographing. ABCAUS Case Law Citation: ABCAUS 1248 (2017) (05) HC The Grievance: The appellant petitioner had questioned the validity of the

Sale of listed shares held more than 12 months treated capital gain not business income by Allahabad High Court

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Sale of listed shares held more than 12 months treated capital gain not business income by Allahabad High Court in view of CBDT Circular No. 06/2016 ABCAUS Case Law Citation: ABCAUS 1242 (2017) (05) ITAT The Grievance: The appellant Revenue was aggrieved by the order passed by the Income

Printing and distribution of text books is connected to education and not advancement of any other object of general public utility u/s 2(15) – Delhi HC

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Printing and distribution of text books is connected to education and not advancement of any other object of General Public Utility of the definition of the term charitable purpose u/s 2 (15) – Delhi High Court ABCAUS Case Law Citation: ABCAUS 1239 (2017) (05) HC The Grievance: The appellant

CA held guilty of misconduct for forging income tax challan and recovering higher amount from clients

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CA held guilty of misconduct for forging income tax challan and recovering higher amount from clients. Allahabad High Court enhanced the removal of name to 5 years against 2 years as proposed by ICAI   In a recent judgment, Hon’ble Allahabad High Court has directed removal of CA name

AO power to extend time for submission of special audit report u/s 142(2A). Power of suo moto extension was inserted from 01-04-2008 only-Delhi HC

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AO power to extend time for submission of special audit report u/s 142(2A). Power of suo moto extension was inserted from 01-04-2008 only-Delhi High Court ABCAUS Case Law Citation: ABCAUS 1237 (2017) (05) HC The Question framed for determination: Did the ITAT fell into error in holding that the
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