High Courts

  • 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
  • Income Tax

Transfer of jurisdiction u/s 127 upheld. Firm required to disclose residence of its partners

Transfer of jurisdiction u/s 127 upheld as partnership firm was required to disclose residence of its partners ABCAUS Case Law…

3 years ago
  • Income Tax

Gujarat High Court directs CBDT to decide on further due date extension by 12.01.2021.

Gujarat High Court directs CBDT to decide on further due date extension by 12.01.2021. Writ Petition was filed by All…

3 years ago
  • Income Tax

No TDS requirement u/s 195 on employee secondment agreement

No TDS requirement u/s 195 on employee secondment agreement for payments for reimbursement to a non resident enterprises towards costs…

3 years ago
  • VAT

Based on only one fake tax invoice, evaded sales could not be assessed at 100% of disclosed sales – HC

Based on only one fake tax invoice, evaded sales could not be assessed at 100% of the disclosed sales –…

3 years ago
  • Income Tax

Income Tax prosecution proceedings to be clubbed for different complaints on same material, evidence

Prosecution proceedings under Income Tax to be clubbed for different complaint cases on same material, evidence, documents and allegations ABCAUS…

3 years ago
  • Income Tax

Cash deposits out of sale of opening stock not unexplained income High Court upheld ITAT

Cash deposits out of sale of opening stock not unexplained income. High Court upheld ITAT order which followed rule of…

3 years ago