Judgments

  • ICAI

Chartered Accountants to disclose criminal cases/convictions to ICAI

High Court directs ICAI to frame a policy for disclosure by CAs at qualifying stage/annually of criminal cases or convictions.…

2 years ago
  • Service Tax

Service tax can not be invoked if VAT liability paid towards same transaction – SC

Regime of service tax can not be invoked if assessee had regularly paid amount of VAT liability towards the same…

3 years ago
  • Limitation

Supreme Court excludes period from 15.03.2020 till 28.02.2022 for limitation purpose

Supreme Court excludes period from 15.03.2020 till 28.02.2022 for limitation purpose   In March, 2020, the Hon'ble Supreme Court had…

3 years ago
  • Income Tax

Omission to claim statutory deduction u/s 57(iv) is a mistake apparent from record, rectifiable u/s 154

Omission to claim statutory deduction u/s 57(iv) is a mistake apparent from record, rectifiable under Section 154 In the instant…

3 years ago
  • Income Tax

Reassessment notice issued under old section 148 after 31.03.2021 invalid – High Court

Reassessment notice issued under old section 148 after 31.03.2021 invalid as reassessment provisions are substituted by Finance Act, 1921 with…

3 years ago
  • Income Tax

Prosecution for late deposit of TDS. For non-deposit, necessary consequences shall follow -SC

Prosecution for late deposit of TDS after 11 months. Once   there   was a non-deposit, necessary consequences shall follow including prosecution-…

3 years ago
  • Income Tax

Faceless Assessment quashed, no password sent to join video conferencing

Faceless Assessment order quashed as no password was sent in the link to join video conferencing for the hearing ABCAUS…

3 years ago
  • Income Tax

Filling hypothetical income tax payment details in ITR to bypass e-filing portal validation

Filling hypothetical income tax payment details in ITR to bypass erstwhile e-filing portal validation – Prosecution u/s 277 quashed by…

3 years ago
  • Income Tax

ITAT can not dismiss appeal ex-parte without addressing merits of issues in appeal

ITAT can not dismiss appeal ex-parte without addressing merits of issues in appeal- Allahabad High Court ABCAUS Case Law CitationABCAUS…

3 years ago
  • Income Tax

Expenses allowed in current year though accounted in subsequent year as prior period items

Expenses allowed in current year though accounted in subsequent year as prior period items and disallowed in computation ABCAUS Case…

3 years ago