Judgments Archive

Assessment is concluded if notice u/s 143(2) not issued within stipulated time -Delhi High Court

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Assessment is concluded if notice u/s 143(2) not issued within stipulated time and in terms of CBDT circular no scrutiny can be started in such cases-Delhi High Court ABCAUS Case Law Citation: ABCAUS 1299 (2017) (07) HC The Question framed for determination: “Did the Income Tax Appellate Tribunal (ITAT)

TDS PAN correction limit of 2 alfa 2 numerical characters only held not permissible

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PAN correction limit of 2 alfa 2 numerical characters only for TDS statements held not permissible. Inocme Tax Department was directed to allow correction- Gujarat High Court ABCAUS Case Law Citation: ABCAUS 1298 (2017) (07) HC The Grievance: The petitioner had challenged the action of the Income Tax Department

Second visit in the name of concluding search without new seizure could not validate second panchnama

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Second visit in the name of concluding search without without finding anything new for being seized could not validate second panchnama for limitation period u/s 153B(2)(a) – Delhi High Court ABCAUS Case Law Citation: ABCAUS 1297 (2017) (07) HC The Issue: All the appeals were directed against the order

No concealment penalty for wrong claim on the advice of CA – Punjab & Haryana High Court

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No concealment penalty for wrong claim on the advice of CA. Even if it was wrong, it could be a good case for addition but not for penalty – Punjab & Haryana High Court ABCAUS Case Law Citation: ABCAUS 1296 (2017) (07) HC The Question framed for determination: “Whether

Exempt salary received in NRE account not taxable on receipt basis – Calcutta High Court

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Exempt salary received in NRE account not taxable on receipt basis merely because the foreign employers remitted salary to the assessee’s NRE bank account in India-Calcutta High Court ABCAUS Case Law Citation: ABCAUS 1295 (2017) (07) HC The Question framed for determination: “Whether on the facts and in the

Donation made to BJP-Congress not claimed in return allowed following Supreme Court judgment

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Donation made to BJP-Congress not claimed in return allowed following Supreme Court judgment that ITAT powers not limited in dealing with claim of the assessee not made before AO. ABCAUS Case Law Citation: ABCAUS 1293 (2017) (07) HC The Question for determination: Whether in the facts and in the

GST Registration of Lawyers-No clarity on if all legal services governed by RCM says Delhi High Court

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GST Registration of Lawyers-No clarity on whether all legal services would be governed by reverse charge mechanism. Delhi HC orders no coercive action for non-registration. ABCAUS Case Law Citation: ABCAUS 1293 (2017) (07) HC The Petitioner was a lawyer and sole proprietor based at Delhi and engaged in providing
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