Judgments

  • Labour Laws

Payment of wage for lockdown period – Supreme Court directs negotiation & settlement

Payment of wage for lockdown period - Supreme Court directs negotiation & settlement with workers/employees ABCAUS Case Law Citation:ABCAUS 3320…

4 years ago
  • Income Tax

Exemption u/s 54F allowed when two sales deed executed to avoid TDS as insisted by vendor

Exemption u/s 54F allowed as vendor insisted for execution of two  sale deeds to avoid TDS as agreement for purchase…

4 years ago
  • Income Tax

No penalty u/s 271E if persons are properly identified & transactions genuine

No penalty u/s 271E where persons are properly identified and transactions are genuine as there can be no attempt to…

4 years ago
  • Income Tax

Deduction u/s 80-O rightly denied as assesse was only an agent of foreign enterprises – SC

Deduction u/s 80-O was rightly denied as assesse worked only as an agent of foreign enterprises - Supreme Court ABCAUS…

4 years ago
  • Income Tax

Period of limitation under Rule 68B for sale of attached immovable property-SC admits SLP

Period of limitation under Rule 68B for sale of attached immovable property-Supreme Court admits SLP due to contrary view of…

4 years ago
  • Income Tax

Expenditure for earning interest income allowed u/s 57(ii) as nexus of loan & FDR not doubted

Expenditure for earning interest income allowed u/s 57(ii) as nexus between loan taken and amount invested in FDR not was…

4 years ago
  • Income Tax

Raising additional grounds orally under Rule 27 of ITAT Rules upheld.

Raising additional grounds orally under Rule 27 of ITAT Rules upheld. High Court explains the scope of Rule 27 under…

4 years ago
  • Income Tax

Surplus due to foreign exchange rate fluctuation part of export turnover u/s 80HHC – High Court

Surplus due to foreign exchange rate fluctuation part of export turnover u/s 80HHC in the year of receipt if brought…

4 years ago
  • Income Tax

Prosecution u/s 276C against Official Liquidator of company. HC dismissed application

Prosecution u/s 276C of Official Liquidator of company. High Court dismissed the application of Income Tax Department ABCAUS Case Law…

4 years ago
  • Income Tax

ALP determined in good faith & with due diligence by assessee not liable to penalty u/s 271(1)(c)

ALP determined in good faith and with due diligence by assessee was not liable to penalty u/s 271(1)(c) ABCAUS Case…

4 years ago