High Courts

  • Income Tax

Assessee could not be taxed more than what it had received-High Court upholds Tribunal order allowing commission paid

Assessee could not be taxed more than what it had received-High Court upholds Tribunal order allowing commission paid by the…

6 years ago
  • Income Tax

There is no provision in the Partnership Act requiring Partnership Deed to contain profit/loss ratio-High Court

There is no provision in the Partnership Act requiring that Partnership Deed should contain the ratio of profit and loss…

6 years ago
  • Income Tax

CBDT directed to substitute software enabling opt out from mandatory PAN-Aadhaar Linkage till 31.03.2019

CBDT directed to substitute software enabling opt out from mandatory PAN-Aadhaar Linkage for filing return filing till 31.03.2019 in line…

6 years ago
  • Income Tax

Water logged land comprised within backwaters held agricultural land when sold along with adjacent agricultural land

Water logged land comprised within backwaters held agricultural land. The land was a kayal land and sold along with adjacent…

6 years ago
  • Income Tax

Applicability of Benami Property Act to cash seized-High Court declines to interfere with show cause notice

Applicability of Benami Property Act to Cash seized-High Court declines to interfere with show cause notice as source and nature were…

6 years ago
  • Income Tax

High Court refuses to quash prosecution u/s 276CC on the ground that non filing ITR was not wilful

High Court refuses to quash prosecution u/s 276CC for not filing return of income. Whether the failure was wilful or…

6 years ago
  • Income Tax

ITAT’s jurisdiction is not to rewrite the AO’s order and improve upon it. High Court uphelds Revision order u/s 263

ITAT’s jurisdiction is not to rewrite the AO’s order and improve upon it. High Court uphelds Revision order passed u/s…

6 years ago
  • Income Tax

Revision u/s 263 upheld as AO had not formed any opinion but erroneously allowed expenses – HC

Revision u/s 263 upheld as AO had not formed any opinion but erroneously allowed the capital expenses as revenue causing…

6 years ago
  • GST

Non constitution of GST Appellate Tribunal in Uttar Pradesh-High Court calls personal affidavit from Principal Secretary

Non constitution of GST Appellate Tribunal in the State of Uttar Pradesh-High Court calls personal affidavit from Principal Secretary on…

6 years ago
  • Income Tax

Expenses on Business Management Course abroad for director’s son held as not incurred for business purpose

Expenses on Business Management Course abroad for directors son held as not incurred wholly and exclusively for the purpose of…

6 years ago