Challenged to IBC by a Chartered Accountant refused by Supreme Court for want of locus and bonafide. ABCAUS Case Law…
Date of initiation of penalty proceedings in assessment order is the relevant date u/s 275(1)(c) for limitation purpose. ABCAUS Case…
Airlines required to deduct tax at source (TDS) u/s 194H on supplementary commission of travel agents - Supreme Court ABCAUS…
Bribe whether proceed of crime under PMLA – intent is important says Supreme Court ABCAUS Case Law CitationABCAUS 3616 (2022)…
For exemption 10(23C), educational institutions cannot have objects unrelated to education. All objects must relate to imparting education – Supreme…
Disallowance of belated deposit of Employees’ contribution of PF/ESI u/s 43B even if deposited before due date of ITR filing…
Penalty u/s 271(1)(b) quashed as notice u/s 142(1) issued but no finding was as to if it was served on…
When appeal is pending before CIT(A), revisionary jurisdiction u/s 263 can not be exercised - ITAT ABCAUS Case Law CitationABCAUS…
Income Tax appeals cannot be proceeded with during the continuance of the proceedings under IBC ABCAUS Case Law CitationABCAUS 3611…
Definition of secured creditor in IBC does not exclude Government or Governmental Authority – Supreme Court ABCAUS Case Law CitationABCAUS…