High Courts

  • Income Tax

Applying registration u/s 12AA without surrendering PAN of firm was Fraud

Assessee committed fraud by applying registration u/s 12AA without surrendering earlier PAN issued as firm in the very same name…

11 months ago
  • GST

Determining tax liability u/s 74 of UPGST Act following Income Tax guidelines impermissible

Determining tax liability under Section 74 of UPGST Act, following Income Tax guidelines is impermissible – Allahabad High Court  ABCAUS…

1 year ago
  • Income Tax

Income Tax Prosecution u/s 276CC – Default willful or not to be decided by Trial Court

Prosecution u/s 276CC – Whether default is willful or not is a fact to be decided by trial court on…

1 year ago
  • GST

Detention order passed by UPGST authorities on wrong presumption quashed by High Court

High Court quashed detention order of UP GST Authorities on presumption that goods was brought into State by two different…

1 year ago
  • Income Tax

Cessation of Liability u/s 41 – Calcutta High Court demystifies the Law

Cessation of Liability u/s 41 – Calcutta High Court demystifies the Income TaxLaw ABCAUS Neutral Case Law Citation:ABCAUS 3678 (2023)…

1 year ago
  • Income Tax

Reassessment u/s 148A under amended provisions and impact of TOLA 2020

Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…

1 year ago
  • Income Tax

Future refunds can not be adjusted for TDS mismatch – High Court quashes demand

Future refunds can not be adjusted for TDS mismatch in terms of Section 205 of the Income Tax Act 1961…

1 year ago
  • Bank

Anticipatory Bail granted to accused of using forged Income Tax Return for bank loan

Anticipatory bail granted to accused of using forged Income Tax Return (ITR) for taking bank loan ABCAUS Case Law Citation…

1 year ago
  • Income Tax

Deemed dividend can’t be taxed in the hands of Partnership firm not having shares in company

Deemed dividend to be taxed in the hands of individual shareholder and not in the hands of Partnership Firm in…

1 year ago
  • Income Tax

High Court jails Deputy Commissioner of Income Tax as warning against contempt cases

High Court jails Deputy Commissioner of Income Tax in contempt case to send down a correct signal to Income Tax…

1 year ago