Judgments

  • 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
  • Income Tax

Separate agreement for rent of property & hiring charges for equipment and services allowable

Separate agreement towards rent of property and hiring charges for equipment and services allowable. Revenue cannot prevent it merely for…

4 years ago
  • Income Tax

Reassessment made by issue of notice 143(2) before filing of return of income is invalid

Reassessment made by issue of notice 143(2) before filing of return of income is invalid and not sustainable in the…

4 years ago
  • Supreme Court

Govt. constitutes Expert Committee on issue of waiver of interest/other issues of bank loans  

Govt. constitutes Expert Committee on issue of waiver of interest & waiver of interest on interest & other related issues…

4 years ago
  • Income Tax

Reassessment quashed as void ab-initio for service of notice u/s 148 at wrong address

Reassessment quashed as void ab-initio for service of notice u/s 148 at wrong address when assessee had communicated changed new…

4 years ago
  • Income Tax

Without cogent reasons escapement of income, non-filer can not be forced to file return u/s 147

Without cogent reasons for belief towards escapement, even a non-filer can not be forced to file a return u/s 147.…

4 years ago
  • Income Tax

Assessee entitled to tax credit u/s 91 of both USA federal and state taxes paid by him

Assessee entitled to tax credit u/s 91 of both federal and state taxes paid by him. Benefit also available to…

4 years ago
  • Income Tax

CIT need not give separate reasons for his satisfaction in giving approval for reopening

CIT need not to given separate reasons for his satisfaction in giving approval u/s 151 for reopening of assessment if…

4 years ago
  • Income Tax

Can Income Tax Authorities be held in Contempt of Court in not following judgments

Can Income Tax Authorities be held in contempt of Court in not following their judgments cited before them by the…

4 years ago
  • Income Tax

Mere surplus from exhibition not business activities u/s 2(15) making it non charitable

Mere surplus from exhibition not trade commerce or business activities u/s 2(15) making it non-charitable ABACUS Case Law CitationABCAUS 3386…

4 years ago