Judgments

  • Income Tax

Authority for recording of satisfaction for grant of registration u/s 12AA-High Court upheld ITAT satisfaction

Authority for recording of satisfaction for grant of registration u/s 12AA-High Court upheld ITAT direction for registration of Charitable Institution.…

6 years ago
  • Income Tax

Provisions for exemptions u/s 10(23C) and 12AA are completely different and independent – High Court

Provisions for exemptions u/s 10(23C) and 12AA are completely different and independent Rejection of former did not automatically result in…

6 years ago
  • Income Tax

Refund u/s Section 244A for delay in curing defects in TDS certificates-CIT is the final fact finding authority-HC

Refund u/s Section 244A for delay in curing defects in TDS certificates-Commissioner of Income Tax is the final fact finding…

6 years ago
  • Income Tax

Penalty u/s 271AAA-What constitutes substantiating how undisclosed income was derived-High Court

Penalty u/s 271AAA-what constitutes substantiating how undisclosed income was derived-High Court explains prerequisites of statement u/s 132(4) to avert penalty…

6 years ago
  • Chartered Accountants

Order passed by four member Appellate Authority against CA was valid-High Court

Order passed by four member Appellate Authority against CA was valid. Under doctrine of necessity recusal of one member not…

6 years ago
  • Income Tax

High Court interprets PMGKY Scheme 2016 and give equitable relief to the assessee

High Court interprets provisions of PMGKY Scheme 2016 and give equitable relief to the assessee without undermining the object and…

6 years ago
  • Supreme Court

Foreign law firms, lawyers/companies cannot practice law in India-Fly in and fly out cover casual visit only-SC

Foreign law firms/companies or foreign lawyers cannot practice profession of law in India either in the litigation or in nonlitigation…

6 years ago
  • Aadhaar

Deadline for linking of Aadhaar number with bank accounts and mobile number extended

Deadline for linking of Aadhaar number with bank and mobile extended It is learnt that the Constitution bench of the…

6 years ago
  • Income Tax

Whether Registration u/s 12AA results in approval u/s 80G(5)-ITAT orders grant of certificate

Whether Registration u/s 12AA results in approval u/s 80G(5)-ITAT orders grant of certificate based on consistent judicial opinion ABCAUS Case…

6 years ago
  • Income Tax

Benefit of registration u/s 12AA can not be denied on the ground that it is sub-judice

Benefit of registration u/s 12AA can not be denied on the ground that it is sub-judice before the High Court…

6 years ago