Category: High Courts
Order passed by four member Appellate Authority against CA was valid. Under doctrine of necessity recusal of one member not affect hearing and decision-High Court ABCAUS Case Law Citation: ABCAUS 2246 (2018) (03) HC The Petitioner chartered accountant (CA) challenged before the Hon’ble High Court the order passed …
High Court interprets provisions of PMGKY Scheme 2016 and give equitable relief to the assessee without undermining the object and purpose behind the Scheme. ABCAUS Case Law Citation: ABCAUS 2246 (2018) (03) HC The petitioner was an advocate engaged in income-tax practice who had challenged the rejection by …
Attachment under income tax act relates back to and takes effect from the date of notice as per Rule 51. The High Court cannot be oblivious of the conduct of the party invoking the remedy under Article 226. ABCAUS Case Law Citation: ABCAUS 2241 (2018) (03) HC A …
Addition u/s 41(1) made on the ground of untraceable creditors-the liability had not ceased or any advantage was taken. High Court upheld deletion made by ITAT ABCAUS Case Law Citation: ABCAUS 2240 (2018) (03) HC The Revenue was aggrieved by the order of the Income Tax Appellate Tribunal …
Cenvat credit on inputs lost during storage upheld by High Court as the Revenue in a similar case was not successful before the Supreme Court ABCAUS Case Law Citation: ABCAUS 2239 (2018) (03) HC The Excise Department had preferred the instant appeal before the High Court under Section …
Condonation u/s 119(2)(b) rejected without enquiry to the reasons for the delay and the justification given, only on the ground that the business was continuously running was without proper consideration-High Court ABCAUS Case Law Citation: ABCAUS 2238 (2018) (03) HC The petitioner by the instant writ petition had challenged the …
Date of manufacture for claiming deduction u/s 10B is not the date of grant of approval as 100 per cent export oriented undertaking-High Court ABCAUS Case Law Citation: ABCAUS 2237 (2018) (03) HC The respondent assessee was established in the year 1950. It was engaged in the manufacture …
Penalty limitation period not gets extended if appeal is withdrawn by the Department. Appeal means an effective appeal and an appeal withdrawn is an appeal non est-High Court ABCAUS Case Law Citation: ABCAUS 2235 (2018) (03) HC The appellant assessee was aggrieved by the order of the ITAT …
Assessment started in the name of non existing company and completed in the name of new company resulting from merger was nullity-High Court ABCAUS Case Law Citation: ABCAUS 2235 (2018) (03) HC The Revenue was aggrieved by the order of the ITAT which concluded that the assessment had …
The assessee entitled to claim deduction u/s 80HH with respect for profits derived from processing of cashew in the factories owned by outsiders – High Court ABCAUS Case Law Citation: ABCAUS 2234 (2018) (03) HC The respondent assessee had been carrying on processing of cashew nuts in owned …