Judgments

  • Income Tax

Deduction 54F-House used for commercial activity not counted for limit of one residential house-ITAT

Deduction 54F-House used for commercial activity not counted for limit of one residential house on the date of transfer of…

6 years ago
  • Income Tax

Levy of late fee u/s 234E before 01.06.2015-the judgment in favour of assessee needs to be followed -ITAT

Levy of fee u/s 234E before 01.06.2015-in view of difference between High Courts, the one in favour of assessee needs…

6 years ago
  • Income Tax

Prosecution u/s 276CC for violation u/s 139(1) and 142(1) with or without adjudicatory proceedings

Prosecution for violation u/s 139(1) and 142(1) quashed as penalty u/s 271F was deleted by CIT(A) and no adjudicatory proceedings…

6 years ago
  • Excise

Excise classification of coconut Oil in small packings-Appeals placed before Chief Justice

Excise classification of coconut Oil in small packings-In view of the difference of opinion, the Registry directed to place appeals before CJI ABCAUS Case Law Citation: ABCAUS 228…

6 years ago
  • Income Tax

Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction u/s 10B-High Court

Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction under Section 10B of…

6 years ago
  • GST

illegal seizure of goods-GST Official summoned by Allahabad High Court

High Court summons GST Officer to explain illegal interception and seizure of goods despite E-Way Bill being generated and produced…

6 years ago
  • Trial Court

No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission

No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission in view of the proviso…

6 years ago
  • Income Tax

Prosecution u/s 276B of directors as Principal Officer upheld as they failed to disclose who was managing affairs of the company

Prosecution u/s 276B of directors as Principal Officer upheld as they failed to disclose who was managing the affairs of…

6 years ago
  • Income Tax

Educational institutions may take more creative steps to qualify their objectives as an “educational purpose”-High Court

Educational institutions may take more creative steps to qualify their objectives as an “educational purpose” than objectives set out in…

6 years ago
  • Income Tax

High Court upheld inclusion and exclusion of comparables by TPO based on filters adopted

High Court upheld inclusion and exclusion of comparables by TPO based on filters of losses, declining sales, segment reporting employee…

6 years ago