Judgments

  • Patents

Reevaluation of Patent Agent Examination answer sheet not permissible in terms of policy adopted by CGPDTM – High Court

Reevaluation of Patent Agent Examination answer sheet not permissible as policy adopted by CGPDTM prohibited reevaluation/reassessment -High Court ABCAUS Case…

6 years ago
  • Income Tax

Claim of deprecation in revised return cannot be denied on the ground it was not claimed in original return

Claim of deprecation in revised return cannot be denied on the ground that it was not claimed in original return.…

6 years ago
  • Income Tax

Bogus Purchase 100 % disallowance-Dismissal of SLP did not merge SLP into order of Supreme Court – ITAT

Bogus Purchase 100% disallowance-Dismissal of SLP by Supreme Court did not merge the dismissal of the SLP into the order…

6 years ago
  • Supreme Court

Without framing substantial question of law, High Court have no jurisdiction in second appeal- SC

When no substantial question of law was framed, High Court had no jurisdiction to examine the issue  in its second appellate jurisdiction- Supreme Court ABCAUS Case Law Citation: ABCAUS 2515 (2018) 09 SC Important…

6 years ago
  • Income Tax

Reopening quashed as assessee was only a benamidar of alleged bank accounts

Reopening quashed as assessee was only a benamidar of alleged bank accounts and no action was taken against the real…

6 years ago
  • Income Tax

Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA – High Court

Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA when occupants were not owners of the land on…

6 years ago
  • Income Tax

Interest on enhanced compensation for Land Acquisition taxable on accrual basis

Interest on enhanced compensation for Land Acquisition taxable on accrual basis as per law laid down by Hon'ble Supreme Court…

6 years ago
  • Income Tax

Concealment penalty deleted when income suo moto declared in return filed u/s 148

Concealment penalty deleted when income suo moto declared in return filed u/s 148 without the same being brought to its…

6 years ago
  • Income Tax

Set back to Rahul and Sonia Gandhi on reopening of income tax cases for share allotment in Young Indian

Set back to Rahul and Sonia Gandhi on reopening of income tax cases for Young Indian share allotment not disclosed…

6 years ago
  • Income Tax

Asking details of land improvement cost incurred 25 years ago uncalled for. ITAT allows ad-hoc deduction

Asking details of land improvement cost incurred 25 years ago uncalled for. ITAT allows ad-hoc deduction of 25% of cost…

6 years ago