High Courts

  • 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

Law does not debar assessee from making claim which he believes is plausible

Law does not debar assessee from making a claim which he believes is plausible and knowing that it will be…

4 years ago
  • Income Tax

Expenses can not be treated bogus without considering replies received u/s 133(6) – HC

Treating expenses bogus without appreciating replies received u/s 133(6) unfair. AO always expected to examine replies of the recipients of…

4 years ago
  • GST

High Court set aside application for rejection of revocation of GST registration cancellation

High Court set aside rejection of application for revocation of GST registration cancellation order in view of Central Goods and…

4 years ago
  • Income Tax

CPC-TDS established procedure for refund of excess TDS deposited

CPC-TDS established procedure for refund of excess TDS deposited ABCAUS Case Law Citation:ABCAUS 3333 (2020) (07) HC In the instant…

4 years ago
  • Income Tax

Section 292BB not applicable to legal representative. Notice u/s 148 in the name of deceased assessee invalid

Section 292BB not applicable to legal representative. High Court quashed reopening notice issued in the name of deceased assessee. ABCAUS…

4 years ago
  • Income Tax

Land received on HUF partition was itself stock in trade, hence no conversion u/s 45(2)

Land received on HUF partition was itself stock in trade, hence there was no conversion of capital assets u/s 45(2)…

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