Category: High Courts
Disallowance u/s 14A can not exceed exempt income – Supreme Court dismisses SLP of the Department against the judgment of Delhi High Court ABCAUS Case Law Citation: ABCAUS 2639 (2018) (11) SC Important Case Laws Cited/relied upon: Commissioner of Income Tax v. Joint Investment Pvt. Ltd. 372 ITR …
CBDT powers u/s 119 to condone delay in filing Form-10 and ITR. CBDT to consider amendments made in Section 11 and 13 and pass necessary order- High Court ABCAUS Case Law Citation: ABCAUS 2634 (2018) (11) ITAT The Petitioner had filed two Writ Petition challenging the order passed …
Courts are not supposed to decide academic issues unless any injury is suffered or any legal right is infringed of the person preferring the appeal ABCAUS Case Law Citation: ABCAUS 2631 (2018) (11) HC The assessee had filed an Income Tax Appeal raising the following substantial questions of …
Central Excise Officers of DGCEI have all India jurisdiction, can issue notices/enquire into service tax matters against any assessee even it is registered with one or multiple Commissionerates. ABCAUS Case Law Citation: ABCAUS 2630 (2018) (11) HC Important Case Laws Cited/relied upon: Sri Balaji Rice Company versus Commercial …
Chartered Accountant alleges false implication by his client. High Court stays proceedings in Trial Court and admits appeal ABCAUS Case Law Citation: ABCAUS 2627 (2018) (11) HC Important Case Laws Cited/relied upon: A Chartered Accountant had filed an application under section 482 of CrPC against the State and …
High Court declines to quash criminal proceedings u/s 276B for alleged non deposit of TDS, grants liberty to move discharge application before CJM Court ABCAUS Case Law Citation: ABCAUS 2626 (2018) (11) HC An application was moved before the High Court under Section 482 Cr.P.C. for quashing the …
ITAT jurisdiction to consider rectification application is extremely limited. Supreme Court dismisses SLP of the Petitioner ABCAUS Case Law Citation: ABCAUS 2624 (2018) (11) SC Earlier, the petitioner had approached High Court against the order of the Income Tax Appellate Tribunal (ITAT) in declining to rectify its previous …
Income Tax Department prevented to take coercive steps for recovery of disputed tax amount as the Tribunal at Allahabad and Varanasi were non functional ABCAUS Case Law Citation: ABCAUS 2622 (2018) (11) HC Several appeals of the petitioner(s) for the various assessment years were pending before the Income …
AO directed to decide objections before making re-assessment as per law laid down by Supreme Court in the case of GKN Driveshafts (India) Limited ABCAUS Case Law Citation: ABCAUS 2621 (2018) (11) HC Important Case Laws Cited/relied upon: GKN Driveshafts (India) Limited Vs. Income Tax Officer (2003) 259 …
Provision for submission of ICAI election nomination forms in multiple not required. High Court directs ICAI to consider its discontinuance. Failure to sign the undertaking is a defect of substantial character not a technical one. ABCAUS Case Law Citation: ABCAUS 2619 (2018) (11) HC Important Case Laws Cited/relied upon: …
