Judgments

  • civil-law

Suit for specific performance within limitation cannot be dismissed for delay/laches

Suit for specific performance for sale of immovable property filed within limitation cannot be dismissed on sole ground of delay…

4 years ago
  • Income Tax

Addition for alleged cash payment based on file/data retrieved from hard disk quashed

Addition for alleged cash payment based on file/data retrieved from hard disk found during search of third party quashed in…

4 years ago
  • Income Tax

Period of limitation against rectification order can not be counted from the date of assessment order

Period of limitation against rectification order can not be counted from the date of assessment order ABCAUS Case Law CitationABCAUS…

4 years ago
  • Income Tax

Tax liability of long-term capital gain is not on power-of-attorney holder

Tax liability of long-term capital gain is not on the power-of-attorney order but on registered owner of the property  ABCAUS…

4 years ago
  • Income Tax

Addition made on the basis of cancelled money receipt found during search quashed

Addition made on the basis of cancelled money receipt found during search quashed as its contents was not confronted with…

4 years ago
  • Income Tax

Training Expenses on company executive revenue in nature not capital – ITAT

Training Expenses on company executive revenue in nature not capital as the workforce can move out any time-ITAT  ABCAUS Case…

4 years ago
  • Income Tax

Income Tax Returns help family to get bail in dowry death case

Income Tax Returns help family to get bail in dowry death case proving that they were of sufficient means not…

4 years ago
  • Income Tax

Reopening notice u/s 148 quashed as it did not mention source of information

Reopening notice u/s 148 quashed as it did not mention source of information or reference to person giving information ABCAUS…

4 years ago
  • Income Tax

Notice u/s 148 was valid as assessee was non-filer & failed to respond to preliminary enquiry

Notice u/s 148 for cash deposit after preliminary enquiry was valid as assessee was a non-filer and failed to respond…

4 years ago
  • Income Tax

Revision u/s 263 to exclude issues settled in Vivad se Vishvas Scheme 2020

Revision u/s 263 to exclude issues settled in Vivad se Vishvas Scheme 2020. ITAT directs AO not to consider capital…

4 years ago