Category: High Courts
Order of prosecution for TDS late deposit open to judicial review but in a limited manner to ensure that the authority has acted fairly and reasonably-High Court ABCAUS Case Law Citation: ABCAUS 2274 (2018) (04) HC The Petitioner company had filed a writ petition against the order passed …
Rectification of wrong penalty section not required notice to assesseee u/s 154(3) as assessee could not controvert the findings recorded ABCAUS Case Law Citation: ABCAUS 2271 (2018) (04) HC The instant petition was filed under Article 226 of the Constitution of India challenging the order of rectification passed …
Payments by Prasar Bharati to advertising agency liable to TDS as commission u/s 194H. Section 201 rightly invoked for failure to deduct Tax-Supreme Court ABCAUS Case Law Citation: ABCAUS 2269 (2018) (04) SC Important Case Laws Cited/relied upon by the parties Jagran Prakashan Ltd vs. Deputy Commissioner of …
PrCIT directed to resolve deposit of TDS into wrong TAN along with Principal Secretary. Income Tax Department directed to release the attached bank account ABCAUS Case Law Citation: ABCAUS 2268 (2018) (04) HC A Government Department (The Petitioner) had filed the instant writ petition against the action of …
Tests must be applied to determine if an institution exists solely for educational purposes and not for profit. High Court remands the approval u/s 10(23C) for application of tests as laid down by the Supreme Court ABCAUS Case Law Citation:ABCAUS 2267 (2018) (03) HC Important Case Laws Cited/relied …
Payment by IOCL to transporters was liable to TDS u/s 194C as works contract and not u/s 194I as hiring as per explanation to section 194I-High Court ABCAUS Case Law Citation: ABCAUS 2266 (2018) (03) HC The Substantial questions of law involved was with respect to the provision, …
High Court declines to direct refund pending scrutiny. Since matter is pending scrutiny before AO exercising the discretion u/s 143(1d) no mandamus can be issued. ABCAUS Case Law Citation: ABCAUS 2264 (2018) (03) HC The assessee had filed the instant writ invoking the extra-ordinary jurisdiction of the Hon’ble …
Deemed dividends not exempted u/s 10(34) in the hand of the payee since there is no payment of additional tax under Section 115(O)-High Court ABCAUS Case Law Citation: ABCAUS 2263 (2018) (03) HC The appellant assessee had challeneged the order of the ITAT holding that assessee was liable …
Reassessment upheld for non disclosure of Interest income set off against interest on loans and advances when production was not commenced ABCAUS Case Law Citation: ABCAUS 2262 (2018) (03) HC The appellant Revenue was aggrieved by the order of the first appellate authority and the Income Tax Appellate …
Explanation can not be rejected applying prudent mans behaviour test. High Court deletes addition made for cash deposits applying Principle of preponderance of probability ABCAUS Case Law Citation: ABCAUS 2261 (2018) (03) HC The appellant assessee had challenged the order of the ITAT in confirming the addition under …