Judgments

  • ICAI

Disciplinary proceedings against CA for wrong certificate with manipulated figures quashed by SC

Disciplinary proceedings against CA for wrong certificate with manipulated figures quashed by Supreme Court. No material was on record to…

7 years ago
  • Income Tax

Assessment is concluded if notice u/s 143(2) not issued within stipulated time -Delhi High Court

Assessment is concluded if notice u/s 143(2) not issued within stipulated time and in terms of CBDT circular no scrutiny…

7 years ago
  • Income Tax

TDS PAN correction limit of 2 alfa 2 numerical characters only held not permissible

PAN correction limit of 2 alfa 2 numerical characters only for TDS statements held not permissible. Inocme Tax Department was…

7 years ago
  • Income Tax

Second visit in the name of concluding search without new seizure could not validate second panchnama

Second visit in the name of concluding search without without finding anything new for being seized could not validate second…

7 years ago
  • Income Tax

No concealment penalty for wrong claim on the advice of CA – Punjab & Haryana High Court

No concealment penalty for wrong claim on the advice of CA. Even if it was wrong, it could be a…

7 years ago
  • Income Tax

Exempt salary received in NRE account not taxable on receipt basis – Calcutta High Court

Exempt salary received in NRE account not taxable on receipt basis merely because the foreign employers remitted salary to the…

7 years ago
  • Income Tax

Donation made to BJP-Congress not claimed in return allowed following Supreme Court judgment

Donation made to BJP-Congress not claimed in return allowed following Supreme Court judgment that ITAT powers not limited in dealing…

7 years ago
  • GST

GST Registration of Lawyers-No clarity on if all legal services governed by RCM says Delhi High Court

GST Registration of Lawyers-No clarity on whether all legal services would be governed by reverse charge mechanism. Delhi HC orders…

7 years ago
  • Income Tax

Sales tax allowed to be retained for production in backward area held revenue receipt-High Court

Sales tax allowed to be retained for production in backward area held revenue receipt in the absence of any condition…

7 years ago
  • Income Tax

If foundational addition is deleted other addition can not stand – ITAT

If foundational addition is deleted other addition can not stand. CIT(A) cannot do what AO could not have done in…

7 years ago