Category: High Courts
Seizure of goods for want of e-way bill when due to break down, goods loaded on another vehicle. Burden of proof falls squarely on tax authorities to demonstrate genuine intent to evade tax before penalizing- High Court quashes penalty imposed ABCAUS Case Law Citation:ABCAUS 3849 (2024) (01) HC …
CIC has no power to direct disclosure of PM CARES Fund information covered under Income Tax Act as ITD treats it a third party not authority. In a recent judgment, the High Court has held that PM CARES Fund is a third party not an authority in the …
GST search and seizure u/s 67 held illegal as reasons for carrying out the search was provided to the Joint Commissioner next day – High Court ABCAUS Case Law Citation:ABCAUS 3831 (2024) (01) HC In the instant case, the Petitioner dealer had moved the writ petition under Article …
CIT has no power to grant extension to submit Special Tax Audit Report u/s 142(2A), it is vested with Assessing Officer (AO) – High Court ABCAUS Case Law Citation:ABCAUS 3830 (2024) (01) HC Important Case Laws relied upon by parties:Yum Restaurant v CIT, (2005) SCCOnline Del 555State …
No Capital gain deduction u/s 54B for agricultural land purchased in the name of wife – High Court Exemption under Section 54B of the Income Tax Act, 1961 cannot be allowed to assessee if land is purchased in the name of spouse ABCAUS Case Law Citation:ABCAUS 3829 (2023) …
Before disallowance of salary u/s 40A(2)(b) Assessing Officer was duty bound to provide an opportunity to the assessee to place on record the requisite evidence. ABCAUS Case Law Citation:ABCAUS 3811 (2023) (10) HC In the instant case, the assessee had challenged the order passed by the ITAT in …
Assessee committed fraud by applying registration u/s 12AA without surrendering earlier PAN issued as firm in the very same name – High Court ABCAUS Case Law Citation:ABCAUS 3751 (2023) (05) HC The Petitioner assessee had challenged the assessment order passed making addition towards unexplained money u/s 69A of …
Determining tax liability under Section 74 of UPGST Act, following Income Tax guidelines is impermissible – Allahabad High Court ABCAUS Case Law Citation:ABCAUS 3706 (2023) (04) HC In the instant case, the Petitioner assessee had challenged the order passed by the UPGST Authorities u/s 74 of UPGST Act. …
Prosecution u/s 276CC – Whether default is willful or not is a fact to be decided by trial court on the basis of evidence adduced – High Court ABCAUS Neutral Case Law Citation:ABCAUS 3685 (2023) (03) HC In the instant case, the assessee had filed a Petition before …
High Court quashed detention order of UP GST Authorities on presumption that goods was brought into State by two different vehicles by same e-way bill ABCAUS Neutral Case Law Citation:ABCAUS 3682 (2023) (03) HC In the instant case a writ petition was filed by the assessee challenging the …