Judgments

  • Income Tax

Exempted income can not be taxed even if no revised return filed. AO in proceedings u/s 143 can not refuse to grant relief on such technical plea

Exempted income can not be taxed even if no revised return filed. AO in proceedings u/s 143 can not refuse…

6 years ago
  • Income Tax

Business expediency not a question of law, much less a substantial question of law-High Court

Business expediency not a question of law, much less a substantial question of law-High Court. If expected fruits are not…

6 years ago
  • Income Tax

While considering the question of perversity of a finding of fact, the test applicable are strict-High Court

While considering the question of perversity of a finding of fact, the test applicable are strict-High Court  ABCAUS Case Law…

6 years ago
  • Income Tax

Addition on account of milling gain on adhoc basis without any enquiry or material on record deleted-ITAT

Addition on account of milling gain on adhoc basis without conducting any enquiry, without any cogent and specific reason or…

6 years ago
  • GST

High Court directs reopening of GST Portal for filing TRAN-1 of Petitioner as it did not respond on the last date

High Court directs reopening of GST Portal for filing TRAN-1 of the Petitioner as the Portal did not respond on…

6 years ago
  • Income Tax

At admission stage, Settlement Commission not expected to call records invoking Section 245D(3)/Rule 9 or utilize the machinery available

At the stage of admission, Settlement Commission not expected or be compelled to utilizing the machinery available to call records…

6 years ago
  • Income Tax

CBDT Compounding of offences Guidelines not illegal or arbitrary. Principle of proportionality do not apply-High Court

CBDT Compounding of offences Guidelines not illegal or arbitrary. Principle of proportionality also not apply as fee is paid to…

6 years ago
  • Income Tax

Additions made due to typing error in Form 3CD is not legally permissible – ITAT

Additions made due to typing error in Form 3CD is not legally permissible where auditor of the assessee inadvertent committed…

6 years ago
  • Income Tax

Assessee cannot be penalized for non response non attendance by creditors when all details are furnished-ITAT

Assessee cannot be penalized for non response or non attendance by creditors in response to notice when all details regarding…

6 years ago
  • Income Tax

No requirement to file Form-10B at the time of registration u/s 12AA. It is to be filed along with return-ITAT

No requirement to file Form-10B at the time of registration u/s 12AA. Audit Report in Form 10B is to be…

6 years ago