High Courts

  • Income Tax

Proportionate allocation of deemed dividend based on shareholding of borrowing company possible – HC

Proportionate allocation of deemed dividend based on shareholding of borrowing company may arise if there are two or more common…

6 years ago
  • Income Tax

Sawai Man Singh was not holder of impartible estate. After merger his status was of a HUF

Sawai Man Singh was not holder of an impartible estate, He was absolute Ruler till merger and thereafter his status…

6 years ago
  • Income Tax

TPO had no power to impose penalty u/s 271G before 01.10.2014 – High Court

TPO had no power to impose penalty u/s 271G before 01.10.2014. Law operating on the date on which the wrongful…

6 years ago
  • Income Tax

No question of Change in Opinion when subject matter income not shown in original return

No question of change of opinion when subject matter income not shown in original return or was not the subject…

6 years ago
  • Income Tax

Exclusion inclusion of comparables to determine ALP not necessarily give rise to questions of law – High Court

Exclusion inclusion of comparables to determine Arm's Length Price (ALP) not necessarily give rise to purely legal or substantial questions…

6 years ago
  • Income Tax

High Court revives prosecution u/s 276CC for not filing return. No indefinite period for compliance

High Court revives prosecution for not filing return. An indefinite period for compliance can never be the intention of the…

6 years ago
  • GST

UP Govt to form new committee to deal cases where GST Tran-1 not filed due to technical glitches

UP Government to form new committee to deal cases where GST Tran-1 could not be filed on last date i.e.…

6 years ago
  • GST

Seizure of goods for inadvertent mistake in truck number in e way bill was harassment – High Court

Seizure of goods for inadvertent mistake in two digits of truck number in e way bill was nothing but harassment…

6 years ago
  • High Courts

Allahabad High Court directs Nagar Nigam Aayukt to decide objections to house tax assessment

Allahabad High Court directs Nagar Aayukt, Nagar Nigam to decide Petitioner’s objections with regard to the assessment made towards his…

6 years ago
  • Income Tax

High Court explains the law of taxation of agent / representative assessee u/s 163

High Court explains the law of taxation of agent / representative assessee u/s 163 who is liable to tax on…

6 years ago