Judgments

  • ICAI

No doubt hopes of students have shattered-Delhi High Court dismisses writ against CA results

No doubt hopes of students have shattered-Delhi High Court dismisses writ against CA results expresses concern over circulation of maessages…

6 years ago
  • Income Tax

Notice u/s 148 after four years by ACIT or DCIT requires sanction by CIT -High Court

Notice u/s 148 after four years by ACIT or DCIT requires sanction by CIT under the provisions of section 151(1)…

6 years ago
  • GST

Order of seizure of goods in transit passed u/s 129(1) of UP GST Act, 2017 is not appealable-High Court

Order of seizure of goods in transit passed u/s 129(1) of  U.P. Goods and Service Tax Act, 2017 not appealable…

6 years ago
  • Income Tax

Penalty 272A(2)(c) on bank for delay in submitting information called u/s 133(6) deleted

Penalty u/s 272A(2)(c) imposed on a bank branch for delay in submitting information called u/s 133(6) deleted as bank branches…

6 years ago
  • Income Tax

No disallowance for mistake in Transporters declaration details filed u/s 194C with Income Tax Authorities

No disallowance for mistake in Transporters declaration details filed u/s 194C with Income Tax Authorities. Deduction is allowable if all…

6 years ago
  • Income Tax

Non-compete fee is capital receipt. Section 28(va) not apply to fee received in relation to a profession before amendment

Non-compete fee is capital receipt. Section 28(va) not apply to compensation received in relation to a profession before amendment-High Court…

6 years ago
  • Income Tax

Ungarbled and garbled pepper not two different commercial products for claiming deduction u/s 10B

Ungarbled and garbled pepper not two different commercial products. The process of garbling to make pepper edible does not give…

6 years ago
  • Supreme Court

Empanelment of Amicus Curiae-Supreme Court invites consents

Empanelment of Amicus Curiae at Supreme Court The amicus curiae figure originated in Roman law.  An amicus curiae (meaning "friend of the court") is someone who…

6 years ago
  • Excise

Cenvat Credit on GTA service for transport of goods to buyer’s premises not admissible-Supreme Court

Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises not…

6 years ago
  • Income Tax

Income Tax Rule 8D is prospective in operation and not apply prior to AY 2008­-09 – Supreme Court

Income Tax Rule 8D is prospective in operation and could not apply to any assessment year prior to AY 2008­-09 - Supreme Court settles the law…

6 years ago