Judgments

  • Income Tax

No Penalty u/s 271(1)(c) merely due to quantum addition without fresh verification  

No Penalty u/s 271(1)(c) merely due to quantum addition without making fresh verification during penalty proceedings  ABCAUS Case Law Citation:ABCAUS…

4 years ago
  • Income Tax

No Penalty u/s 271(1)(c) on cancellation of automatic deduction on wrong classification of income

No Penalty u/s 271(1)(c) on cancellation of automatic deduction u/s 24(a) on wrong classification of income under house property than…

4 years ago
  • Income Tax

Expenses incurred during lull business period can not be denied when no income is generated

Expenses incurred during lull business period can not be denied to assessee when he was not able to generate any…

4 years ago
  • Covid19

Doctors / medical staff being first line of defence must be protected by providing PPE – SC

Doctors / medical staff being first line of defence to combat COVID-19 have to be protected by providing PPE. Supreme…

4 years ago
  • Income Tax

Trust for benefits of particular community no ground to deny Registration u/s 12AA

Trust set up for providing benefits to a particular community no ground to  deny Section 12AA registration ABCAUS Case Law…

4 years ago
  • Income Tax

Withdrawal of deduction u/s 54/54F beyond scope of rectification u/s 154

Withdrawal of deduction u/s 54/54F beyond scope of rectification u/s 154. AO has no jurisdiction to re-appreciate evidences already considered. …

4 years ago
  • Income Tax

Assessee must be put to notice of all provisions on which revenue relies upon – Supreme Court

Assessee must be put to notice of all provisions on which revenue relies upon. Supreme Court quashed reopening notice u/s…

4 years ago
  • Income Tax

Exemption u/s 54/54F for house purchased in wife name. Jurisdictional High Court to be followed

Exemption u/s 54/54F for house purchased in wife name, Deduction allowed for change in jurisdictional High Court with favourable judgment…

4 years ago
  • Income Tax

Additional Tax u/s 1431A can be levied on attempt to evade tax not bonafide mistakes -SC

Additional Tax u/s 1431A can be levied on attempt to evade tax lawfully payable not bonafide mistakes. Purpose and object…

4 years ago
  • Labour Laws

Beneficiary of a statutory welfare scheme entitled to remedies under Consumer Protection Act

Beneficiary of a statutory welfare scheme is entitled to remedies under the Consumer Protection Act. Public accountability is a significant…

4 years ago