Judgments

  • Income Tax

Late fee u/s 234E is imposed towards extra effort & resources for processing delayed TDS returns

Late fee u/s 234E is imposed towards extra effort and resources for processing delayed TDS returns. ITAT dismisses assessee’s appeal…

4 years ago
  • Insurance

In Motor Accident Claims income must be determined on the basis of ITRs where available – Supreme Court

In Motor Accident Claims income must be determined on the basis of the income tax return, where available. – Supreme…

4 years ago
  • Income Tax

Issuance of notice u/s 143(2) on wrong address not confers right to get notice served by affixation

Issuance of notice on wrong address not confers right on the Assessing Officer to get the notice served u/s 143(2)…

4 years ago
  • Income Tax

Higher rate of depreciation allowable on crane as it is registered under Motor Vehicles Act

Higher rate of depreciation allowable on crane. So long as crane is registered under the Motor Vehicles Act, it is…

4 years ago
  • arbitration

Section 87 of Arbitration and Conciliation Act 1996 struck down by Supreme Court as constitutional invalid

Section 87 of Arbitration and Conciliation Act 1996 struck down by Supreme Court as constitutional invalid. The said section had…

4 years ago
  • Supreme Court

Appeal u/s 96(2) CPC is statutory right, can’t be denied if application under Order IX Rule 13 CPC dismissed

Appeal u/s 96(2) CPC is statutory right which defendant cannot be deprived merely on ground that application filed under Order…

4 years ago
  • Supreme Court

Supreme Court struck down Tribunal Rules formulated u/s 184 of the Finance Act 2017

Supreme Court struck down Tribunal Rules formulated u/s 184 of the Finance Act, 2017 being contrary to the parent enactment…

4 years ago
  • Income Tax

Revision u/s 263 for non initiation of penalty. CIT can not create a non existent proceeding

Revision u/s 263 for non initiation of penalty proceedings. It is not open to CIT to exercise revisional powers to…

4 years ago
  • Income Tax

Additional Evidence admitted due to non-seriousness of Authorised Representative

Additional Evidence admitted due to non-seriousness of Authorised Representative and for non service of notices ABCAUS Case Law Citation:ABCAUS 3186…

4 years ago
  • Income Tax

Revisionary order u/s 263 passed in the name of dead person quashed by ITAT

Revisionary order u/s 263 passed in the name of dead person quashed. CIT was not justified in setting aside the…

5 years ago