Judgments

  • Judgments

PIL not maintainable in service matters. Service matters writ cannot be filed by an association-Delhi High Court

PIL not maintainable in service matters in view of several Supreme Court Judgments. Service matters a writ petition cannot be…

7 years ago
  • Income Tax

Reassessment-TDS certificate-PL Account Receipt Difference. Reopening based on difference in TDS certificates and receipts shown in P&L account bad-ITAT

Reassessment-TDS certificate-PL Account Receipt Difference. It is a settled law that an assessment could not be reopened only on the…

7 years ago
  • Income Tax

Lost misplaced passbook entries-Account holder presumed to know bank deposits withdrawals details – ITAT

Lost misplaced passbook entries-Account holder presumed to know bank deposits withdrawals details even if account is closed as there is…

7 years ago
  • Income Tax

SC to decide ITAT jurisdiction to examine validity of search and demand satisfaction note, other evidences on the basis of which search conducted

ITAT jurisdiction to examine validity of search SC to decide ITAT jurisdiction to examine validity of search and demand satisfaction…

7 years ago
  • Income Tax

Payments to HUF held deemed dividend u/s 2(22)(e) despite the HUF itself was not the registered shareholder of the company-Supreme Court

Payments to HUF held deemed dividend u/s 2(22)(e) because the prescribed conditions were fulfilled notwithstanding the fact that the HUF itself…

7 years ago
  • Judgments

Writ court justified interfering with disciplinary enquiry-orders for violation of natural justice, non-application of mind, non-recording of reasons-SC

Writ court justified interfering with disciplinary enquiry and orders if it suffers from violation of  principles of natural justice or…

7 years ago
  • Income Tax

Stage of deduction us 10A is at gross total income computation under Chapter IV, not at computation of total income under Chapter VI-SC

Stage of deduction us 10A is at gross total income computation of eligible undertaking under Chapter IV, not at computation…

7 years ago
  • Income Tax

Reassessment notice issued with sanction from JCIT was void as under proviso to sub-section (1) of section 151 sanction was required from CCIT/CIT

Reassessment notice issued with sanction from JCIT was void as under proviso to sub-section (1) of section 151 sanction was…

7 years ago
  • Income Tax

Appeal dismissed for illegible loose papers restored. The Appeal was dismissed by CIT-A for illegible papers filed without covering letter

Appeal dismissed for illegible loose papers filed without covering letter restored by ITAT ABCAUS Case Law Citation: ABCAUS 1091 (2016)…

7 years ago
  • Income Tax

Capital gain deduction-House Sale-purchase from family members. Everybody entitled to arrange his affairs within law even if it results into tax reduction-ITAT

Capital gain deduction-House Sale-purchase from family members. Everybody entitled to arrange his affairs within law even if it results into…

7 years ago