Judgments

  • Income Tax

CA alleges false implication by client. High Court admits appeal, stays proceedings in Trial Court

Chartered Accountant alleges false implication by his client. High Court stays proceedings in Trial Court and admits appeal ABCAUS Case…

5 years ago
  • Income Tax

High Court declines to quash criminal proceedings u/s 276B, grants liberty to move discharge application

High Court declines to quash criminal proceedings u/s 276B for alleged non deposit of TDS, grants liberty to move discharge…

5 years ago
  • Income Tax

Section 54F exemption is for cost of new asset, not consideration paid for acquisition

Section 54F exemption is for cost of new asset, not consideration paid for acquisition. AO was held wrong in holding…

5 years ago
  • Income Tax

ITAT jurisdiction to consider rectification application is extremely limited. Supreme Court dismisses SLP

ITAT jurisdiction to consider rectification application is extremely limited. Supreme Court dismisses SLP of the Petitioner ABCAUS Case Law Citation:…

5 years ago
  • Income Tax

Satisfaction of AO to incorrectness of claim an essential prerequisite for invoking section 14A

Satisfaction of AO as to incorrectness of claim of the assessee is an essential prerequisite for invoking the provisions of…

5 years ago
  • Income Tax

No coercive steps for recovery of disputed tax amount as the Tribunal were non functional

Income Tax Department prevented to take coercive steps for recovery of disputed tax amount as the Tribunal at Allahabad and…

5 years ago
  • Income Tax

High Court directed AO to decide objections before re-assessment as per law laid down by Supreme Court

AO directed to decide objections before making re-assessment as per law laid down by Supreme Court in the case of…

5 years ago
  • Income Tax

Reducing depreciation rate not debatable issue to invoke section 154 for rectification

Reducing depreciation rate not debatable issue to invoke section 154 for rectification. Error discovered from records constitute apparent error ABCAUS…

5 years ago
  • ICAI

High Court directs ICAI to consider discontinuance of submission of election nomination forms in multiple

Provision for submission of ICAI election nomination forms in multiple not required. High Court directs ICAI to consider its discontinuance. Failure…

5 years ago
  • Income Tax

Directors equally responsible for furnishing of company return as is Managing Director

Directors equally responsible for furnishing of return of company as is the managing director. High Court declines to interfere prosecution…

5 years ago