High Courts

  • Income Tax

Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to change of opinion

Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to…

8 years ago
  • Income Tax

CBDT Instruction No 1-2015 held illegal and quashed by Delhi High Court. Refunds not to be denied to assessees for notices issued u/s 143(2) cases

CBDT Instruction No 1-2015 held illegal and quashed by Delhi High Court It further directed that the said instruction shall not be…

8 years ago
  • Income Tax

PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on behalf of the enterprise

PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on…

8 years ago
  • Income Tax

Income Tax Website Legal Corner. Questions of Law admitted or dismissed by Bombay High Court to be displayed section­wise.

Income Tax Website Legal Corner. Questions of Law admitted or dismissed. by Bombay High Court to be displayed section­wise. Case…

8 years ago
  • Income Tax

Section 40(a)(i) is discriminatory not applicable to DTAA-Delhi High Court

Section 40(a)(i) is discriminatory not applicable to DTAA. This was held by the Delhi High Court, in a recent judgment as under:…

8 years ago
  • Income Tax

Deduction u/s 80-O computed applying average net profit margin for domestic income not considering fixed costs was distorted apportionment-Delhi High Court

In its  latest judgment , Delhi High Court has held that deduction under Section 80-O of the Income tax Act, 1961…

8 years ago
  • Judgments

Uttarakhand High Court Judgment quashing Presidential Rule under Article 356. It was without any basis at all, in fact, it was a blatant falsehood.

Today, the Hon'ble High Court of Uttarakhand made its landmark judgment online that quashed the Presidential Rule in Uttarakhand which…

8 years ago
  • Judgments

National Law University Delhi admission process to Ph.D. programme faulty-Delhi High Court

Delhi High Court in a recently delivered judgment has observed that that all does not appear to be well with…

8 years ago
  • Income Tax

Madras High Court directs CBDT to allow carry forward losses for return filed after due date midnight due to heavy rush, snag at e-filing website

In a recent judgment, the Madras High Court has directed CBDT to accept the e-return filed by the appellant company…

8 years ago
  • Income Tax

Madras HC upholds Constitutional validity of section 94A (1) and CBDT Notification 86/2013 related to Cyprus

In a recent judgment, the Madras High Court has upheld the Constitutional validity of section 94A(1) of the Income tax Act,…

8 years ago