High Courts

  • Income Tax

High Court refuses to quash prosecution proceedings u/s 276C, directs bail to be decided on surrender

High Court refuses to quash prosecution proceedings u/s 276C, directs prayer for bail be considered and decided if applicant surrenders…

5 years ago
  • Trade Mark

Opposition of trade mark registration before Registrar not groundless threats u/s 142 of Trademarks Act

Opposition of trade mark registration before Registrar is a quasi judicial proceedings and can not be termed as groundless threats…

5 years ago
  • Income Tax

Addition u/s 68 upheld as cash was deposited in bank immediately before transfer

Addition u/s 68 upheld as cash was deposited in bank by the loan creditor immediately before transfer and was poor…

5 years ago
  • Income Tax

Law as on 1st day of AY not applicable to FY in respect of amendments after first day of April of the FY.

Law as on 1st day of assessment year not applicable to financial year in respect of amendments coming into force…

5 years ago
  • Income Tax

Evidentiary value of statement made on oath in survey proceedings u/s 133A -High Court explains

Evidentiary value of a statement made on oath by the assessee to the income tax authority in survey proceedings u/s…

5 years ago
  • Income Tax

Interest awarded in motor accident claim cases from the date of Claim Petition till award not taxable

Interest awarded in motor accident claim cases from the date of the Claim Petition till passing of award/judgment not taxable,…

5 years ago
  • ICAI

Company filing complaints/petitions against various CAs in organised manner fined by High Court

Company filing complaints/petitions against various CAs in organised manner fined with Rs. One lakhs to discourage making litigation a business.…

5 years ago
  • ICAI

There is no requirement to obtain NOC from previous auditor under CA Act 1949- High Court

There is no requirement to obtain NOC from previous auditor. Dissuading other CAs from taking up audit not object of…

5 years ago
  • Income Tax

Reopening done at the insistence of CIT held as change of opinion and vitiated in law

Reopening done at the insistence of CIT held as change of opinion and was vitiated in law as it did…

5 years ago
  • Income Tax

Revision u/s 263 merely for non-mentioning of assessee’s reply in assessment proceedings/order invalid

Revision u/s 263 merely on ground of non-discussion / non-mentioning of reply to queries in assessment proceeding/order is invalid ABCAUS…

5 years ago