Judgments

  • Income Tax

Doctrine of prejudice cannot be invoked for non-specific penalty notices u/s 271(1)(c)

Non-specific penalty notice u/s 271(1)(c) issued by assessing officer violates mandatory requirement of law and doctrine of prejudice cannot be…

3 years ago
  • Income Tax

Addition for undisclosed foreign bank account deleted as info received wasn’t bank statement

Addition for undisclosed foreign bank account deleted as the information received in pen drive under DTAC lacked basic essentials of…

3 years ago
  • Income Tax

Allowable cost of construction when only 1st floor sold as per sale deed to reduce stamp duty

Allowable Cost of construction when only first floor of house was sold as per registry to reduce the stamp duty.…

3 years ago
  • Income Tax

Addition u/s 69A for cash deposit in bank in excess of yearly salary income deleted

Addition u/s 69A for unexplained cash deposited in bank account of the assessee in excess of his yearly salary income…

3 years ago
  • Income Tax

Notice u/s 148 issued prior to approval granted by competent authority bad in law

Notice u/s 148 issued prior to approval granted by competent authority bad in law In the instant case, the assessee…

3 years ago
  • Income Tax

Undisclosed sales being excess turnover reported in service tax return. Addition set aside

Undisclosed sales being excess turnover reported in service tax return. Tribunal set aside the addition for de novo proceedings In…

3 years ago
  • Income Tax

Change of email no ground for non-service of notice as in ITR email of counsel was given

Change of email address no ground for non-service of show cause notice as in return filed email of counsel was…

3 years ago
  • Income Tax

Land cannot be considered as non agricultural, simply because a Farm house located thereon

Land cannot be considered as non agricultural, simply because of a Farm house located thereon . Existence of a farm…

3 years ago
  • Government

Advocate in NCT Delhi not to be stopped in curfew on producing Bar ID card/ other proof of being advocate

Advocate in NCT of Delhi not to be stopped for Covid-19 curfew on producing Bar ID card/ other proof of…

3 years ago
  • bankruptcy

Provisions of personal guarantors to corporate debtors under IBC 2016 legal and valid

Provisions of personal guarantors to corporate debtors under IBC 2016 under notification dated 15th November, 2019 is legal and valid…

3 years ago