High Courts

  • Income Tax

High Court explains mandate of “reasons to suspect” and “reasons to believe” in Income Tax search

High Court explains mandate of "reasons to suspect" and "reasons to believe" in income tax search, quashed  warrants of authorization…

6 years ago
  • Income Tax

Tax deduction by bank before close of financial year do not absolve penalty u/s 271C

Tax deduction by bank before close of financial year would not absolve penalty u/s 271C for non deduction of TDS…

6 years ago
  • Income Tax

Disallowance u/s 14A can not exceed exempt income-Supreme Court dismisses SLP of Department

Disallowance u/s 14A can not exceed exempt income – Supreme Court dismisses SLP of the Department against the judgment of…

6 years ago
  • Income Tax

CBDT powers u/s 119 to condone delay in filing Form-10 and ITR – High Court direction

CBDT powers u/s 119 to condone delay in filing Form-10 and ITR. CBDT to consider amendments made in Section 11…

6 years ago
  • Income Tax

Courts not to decide academic issues unless any injury is suffered or legal right is infringed

Courts are not supposed to decide academic issues unless any injury is suffered or any legal right is infringed of…

6 years ago
  • Excise/Custom

Central Excise Officers of DGCEI have all India jurisdiction – High Court

Central Excise Officers of DGCEI have all India jurisdiction, can issue notices/enquire into service tax matters against any assessee even…

6 years ago
  • Income Tax

CA alleges false implication by client. High Court admits appeal, stays proceedings in Trial Court

Chartered Accountant alleges false implication by his client. High Court stays proceedings in Trial Court and admits appeal ABCAUS Case…

6 years ago
  • Income Tax

High Court declines to quash criminal proceedings u/s 276B, grants liberty to move discharge application

High Court declines to quash criminal proceedings u/s 276B for alleged non deposit of TDS, grants liberty to move discharge…

6 years ago
  • Income Tax

ITAT jurisdiction to consider rectification application is extremely limited. Supreme Court dismisses SLP

ITAT jurisdiction to consider rectification application is extremely limited. Supreme Court dismisses SLP of the Petitioner ABCAUS Case Law Citation:…

6 years ago
  • Income Tax

No coercive steps for recovery of disputed tax amount as the Tribunal were non functional

Income Tax Department prevented to take coercive steps for recovery of disputed tax amount as the Tribunal at Allahabad and…

6 years ago