Category: High Courts
Directors equally responsible for furnishing of return of company as is the managing director. High Court declines to interfere prosecution u/s 276CC ABCAUS Case Law Citation: ABCAUS 2618 (2018) (11) HC Important Case Laws Cited/relied upon: Sasi Enterprises v. Assistant Commissioner of Income Tax (2014) 5 SCC 139 …
Difference in cash deposits in bank and turnover declared in VAT return treated as income u/s 69A. High Court upheld the addition ABCAUS Case Law Citation: ABCAUS 2617 (2018) (11) HC The appellant had filed the instant appeal with the Hon’ble High Court against the order passed by …
Mistake in mentioning some digits of Truck number on E-way bill – High Court directs release of goods and vehicle on furnishing security and indemnity bond ABCAUS Case Law Citation: ABCAUS 2612 (2018) (11) HC Lately, the Hon’ble Allahabad High Court had held that Seizure of goods for …
Stamp Authorities to pay interest on the excess stamp duty amount wrongfully taken by the when the excess amount was being returned – High Court ABCAUS Case Law Citation: ABCAUS 2611 (2018) (11) HC Important Case Laws Cited/relied upon: Ansal Housing and Construction Ltd. vs. State of U.P. …
Reopening u/s 148 where properties sold illegally and assessee did not received any sale consideration-High Court declines to interfere in view of the alternative remedy available to assessee ABCAUS Case Law Citation: ABCAUS 2610 (2018) (11) HC Important Case Laws Cited/relied upon: Commissioner of Income Tax and others …
Compensation received on termination of export contract eligible for deduction u/s 10A being in the course of export business – High Court ABCAUS Case Law Citation: ABCAUS 2605 (2018) (11) HC Important Case Laws Cited/relied upon: Commissioner of Income Tax and Anr. vs. Tata Elxsi Ltd. : (2012) …
Income Tax Notice served on security guard at factory held validly and properly served under the provisions of Section 282(2) of the Income Tax Act, 1961-High Court Supreme Court has dismissed the SLP Filed by the assessee against the judgment of the High Court (ABCAUS 2388 (2018) (10) SC) Read …
Under GST Regime service tax audit under Rule 5A can not be initiated Gujarat High Court in a judgment with far reaching implications stayed Service Tax Audit by CAG. This would definitely put a break on the harassment of the assessees by authorities who were issuing fresh notice for service tax …
Trust receiving donations under no obligation to verify the source of fund of donor or whether such fund was acquired by any unlawful activity- High Court ABCAUS Case Law Citation: ABCAUS 2577 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: CIT v. Red Rose School …
High Court quashed the appointment of Special Auditor u/s 142(2A) when the matter was remanded on a specific issue and no complexity was involved in the adjudication ABCAUS Case Law Citation: ABCAUS 2576 (2018) (10) HC For the relevant assessment year, the petitioner’s return of income was processed …
