Judgments

  • Income Tax

Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC clarified by Supreme Court

Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC is limited to industrial…

6 years ago
  • Income Tax

Jurisdiction of AO cannot be challenged after completion of assessment proceedings-ITAT

Jurisdiction of AO cannot be challenged after completion of assessment proceedings. ITAT dismissed assessee’s appeal in view of provisions of…

6 years ago
  • IBBI

IRP seeking discharge after appointment fined by NCLT. Application rejected and IBBI directed to take disciplinary action

IRP seeking discharge after appointment fined by NCLT. IBBI directed to take action under IBC-2016 Regulations  for unprofessional attitude of…

6 years ago
  • GST

Refusal to accept e-way bills generated much before seizure. It appears that petitioner misled us says Allahabad HC

Refusal to accept e-way bills generated much before seizure-It appears that petitioner misled us says Allahabad HC which had summoned…

6 years ago
  • Income Tax

Deposit of TDS under wrong TAN – ITAT directed credit of TDS after verification of challan

Deposit of TDS under wrong TAN – ITAT directs credit of TDS to the assessee after verification of challan In…

6 years ago
  • Income Tax

No addition on capacity ground if identity and genuineness of loan creditor is proved – ITAT

If identity and genuineness of loan transactions proved addition on capacity ground can be made only in the hands of…

6 years ago
  • Income Tax

Not signing reasons recorded for reopening invalidated the notice u/s 148 as issued without recording reasons

Not signing reasons recorded for reopening invalidated the notice u/s 148. ITAT quashed the reopening as issue of the notice…

6 years ago
  • Income Tax

No disallowance u/s 40(a)(ia) can be made for short deduction of TDS or deduction under wrong head

No disallowance u/s 40(a)(ia) can be made for short deduction of TDS or deduction under wrong head. ITAT follows jurisdictional…

6 years ago
  • Income Tax

No disallowance u/s 40(a)(ia) even if payee files return belatedly if other conditions are complied with – ITAT

No disallowance u/s 40(a)(ia) even if payee files return belatedly u/s 139(4) if payment is considered in tax computation and…

6 years ago
  • Supreme Court

Mobile Phones in Supreme court rooms allowed on silent mode to accredited journalists

Mobile Phones in Supreme  court rooms allowed on silent mode to accredited journalists  As per notification issued by the Assistant Registrar, the Chief Justice…

6 years ago