High Courts

  • Income Tax

Activity of running hostel by Dental college was not a separate business activity – High Court

Activity of running hostel by Dental college not a separate business activity and pre conditions u/s 11(4A) do not apply…

3 years ago
  • Income Tax

Change of email no ground for non-service of notice as in ITR email of counsel was given

Change of email address no ground for non-service of show cause notice as in return filed email of counsel was…

3 years ago
  • Government

Advocate in NCT Delhi not to be stopped in curfew on producing Bar ID card/ other proof of being advocate

Advocate in NCT of Delhi not to be stopped for Covid-19 curfew on producing Bar ID card/ other proof of…

3 years ago
  • GST

No arrest under GST on purchase of goods against fake invoice unless assessee benefited or colluded with seller

No arrest under GST Act on purchase of goods against fake invoice unless purchaser took benefit of fake or bogus…

3 years ago
  • Income Tax

Software engineer in software industry is a workman for the purpose of deduction u/s 80JJAA

Software engineer in a software industry is a workman for the purpose of deduction u/s 80JJAA so long as it…

3 years ago
  • Covid19

Supreme Court stayed Allahabad High Court order of lockdown in six cities of UP till 26.04.2021. Read Full Judgment

Supreme Court stayed Allahabad High Court order of lockdown in six cities of UP till 26.04.2021. Read Full Judgment Supreme…

3 years ago
  • Income Tax

For exemption u/s 54F usage of property i.e. residential/commercial decides if assessee owns more than one residential property

For exemption u/s 54F usage of property i.e. residential or commercial has to be considered in deciding if assessee owns…

3 years ago
  • Income Tax

Application under VSVA 2020 valid for pending appeals unless condonation of delay rejected on specified date

Application under VSVA 2020 valid for pending appeals unless condonation of delay rejected on specified date ABCAUS Case Law CitationABCAUS…

3 years ago
  • GST

Allahabad High Court stays establishment of GST Appellate Tribunal at Allahabad

Allahabad High Court stays establishment of GST Appellate Tribunal at Allahabad in view of SLP to be filed by the…

3 years ago
  • Income Tax

Disallowance u/s 40(a)(ia) for non deduction of TDS on amount credited to Provision account deleted

Disallowance u/s 40(a)(ia) for non deduction of TDS on amount credited to Provision account deleted by High Court on principles…

3 years ago