High Courts

  • GST

High Court denied bail to GST Audit Superintendent in alleged bribe case

High Court denied bail to GST Audit Superintendent when trap proceedings were followed as per rules though bribe money was…

4 years ago
  • Income Tax

Section 293 absolutely bars suit in Civil Courts against any proceedings under Income Tax Act

Section 293 puts absolute bars to filing suit in Civil Courts with regard to any proceedings held under the Income…

4 years ago
  • Income Tax

Prosecution 276C for wilful attempt to evade tax stayed by High Court during pendency of appeal

Prosecution 276C for wilful attempt to evade tax stayed during pendency of appeal as its outcome would have bearing on…

5 years ago
  • Income Tax

Notice u/s 143(2) issued in the name of dead person, assessment completed through legal heirs set aside

Notice u/s 143(2) issued in the name of dead person, assessment completed in the name of the deceased assessee through…

5 years ago
  • Income Tax

Directions u/s 144A not affect applicability of decision in GKN Driveshaft for disposing off objections to reopening

Directions u/s 144A does not affect applicability of decision of the Supreme Court in GKN Driveshaft for disposing off objections…

5 years ago
  • Income Tax

High Court refuses to quash prosecution proceedings u/s 276C, directs bail to be decided on surrender

High Court refuses to quash prosecution proceedings u/s 276C, directs prayer for bail be considered and decided if applicant surrenders…

5 years ago
  • Trade Mark

Opposition of trade mark registration before Registrar not groundless threats u/s 142 of Trademarks Act

Opposition of trade mark registration before Registrar is a quasi judicial proceedings and can not be termed as groundless threats…

5 years ago
  • Income Tax

Addition u/s 68 upheld as cash was deposited in bank immediately before transfer

Addition u/s 68 upheld as cash was deposited in bank by the loan creditor immediately before transfer and was poor…

5 years ago
  • Income Tax

Law as on 1st day of AY not applicable to FY in respect of amendments after first day of April of the FY.

Law as on 1st day of assessment year not applicable to financial year in respect of amendments coming into force…

5 years ago
  • Income Tax

Evidentiary value of statement made on oath in survey proceedings u/s 133A -High Court explains

Evidentiary value of a statement made on oath by the assessee to the income tax authority in survey proceedings u/s…

5 years ago