Judgments

  • Income Tax

AO cannot remain quiet after issuing summons u/s 131 which went unanswered- ITAT

AO cannot remain quiet after issuing summons u/s 131 which went unanswered. Without resorting to further investigation no adverse inference…

6 years ago
  • Income Tax

Addition confirmed for non filing of affidavit stating that assessee had not agreed for addition during assessment proceedings

Addition confirmed for non filing of affidavit stating that the assessee had not agreed for the addition during the assessment…

6 years ago
  • Income Tax

Prosecution u/s 277- If grave suspicion exists about involvement of the accused, it is expected to frame charge and put him on trial

Prosecution u/s 277 if grave suspicion exists about involvement of the accused, it is expected to frame charge and put…

6 years ago
  • GST

Failure to download part-B of E-way bill might be human error-High Court orders release of seized goods and vehicle without penalty

Failure to download part-B of E-way bill might be human error-High Court orders release of seized goods and vehicle without…

6 years ago
  • Income Tax

Assessee could not be taxed more than what it had received-High Court upholds Tribunal order allowing commission paid

Assessee could not be taxed more than what it had received-High Court upholds Tribunal order allowing commission paid by the…

6 years ago
  • Income Tax

There is no provision in the Partnership Act requiring Partnership Deed to contain profit/loss ratio-High Court

There is no provision in the Partnership Act requiring that Partnership Deed should contain the ratio of profit and loss…

6 years ago
  • Income Tax

Commission paid to represent assessee before govt agencies for getting work held not offence u/s 37(1)

Commission paid to represent assessee before govt agencies for getting work held not an offence u/s 37(1) - ITAT Judgment…

6 years ago
  • Income Tax

Non issuance of statutory notice u/s 274(1) vitiated levy of penalty u/s 271(1)(b) – ITAT

Non issuance of statutory notice u/s 274(1) vitiated levy of penalty u/s 271(1)(b). Mere proposal to initiate penalty proceedings not…

6 years ago
  • Income Tax

Relief under the 89 of the Act is available qua a perquisite – ITAT

Relief under the 89 of the Act is available qua a perquisite. Rule 21A and Form 10E do relate to…

6 years ago
  • Income Tax

TDS 194C not applicable on payment by contractee to contractor. Supreme Court dismisses SLP of Income Tax Department

TDS 194C not applicable on payment by contractee to contractor of license fee. Supreme Court dismisses SLP of the Income…

6 years ago