High Courts

  • Income Tax

Meaning of findings and directions for limitation period of reopening notice u/s 150(1)

Meaning of findings and directions for limitation period of reopening notice u/s 150(1). ITAT quashed re-assessment as CIT-A made an…

6 years ago
  • Income Tax

Reopening assessment on information of plot purchase quashed as lease deed was already with AO – HC

Reopening assessment on information of plot purchase quashed as lease deed was already with AO and the fact was known…

6 years ago
  • Income Tax

Chartered Accountant held guilty u/s 278 for abating firm to evade tax by signing accounts without verifying stock

Chartered Accountant held guilty u/s 278 for abating firm to evade tax by signing accounts without verifying the stock statement…

6 years ago
  • VAT

Allahabad High Court uphelds the vires of the UP Tax on Entry of Goods into Local Areas Act, 2007

Allahabad High Court uphelds the vires of the UP Tax on Entry of Goods into Local Areas Act, 2007- Act…

6 years ago
  • GST

When E-way bill was downloaded before detention/seizure of the goods, there was no irregularity-High Court

When E-way bill was downloaded before detention/seizure of the goods disclosing all the necessary informations, there was no irregularity-High Court…

6 years ago
  • GST

Power of UP Govt to required TDF for inter state goods movement-matter referred to Chief Justice

Power of UP Govt to required TDF for inter state goods movement-In view of two contrary judgments, matter referred to…

6 years ago
  • Income Tax

Compensation received by builder for default in agreement to sell land by seller was capital receipt-HC

Compensation received by builder for default in agreement to sell land by seller held as capital receipt as the land…

6 years ago
  • Income Tax

Unrealised Interest on NPA Accounts not taxable notionally on accrual basis-High Court

Unrealised Interest on NPA Accounts not taxable notionally on accrual basis. AO has to follow the RBI Directions under section 45Q…

6 years ago
  • Income Tax

Fresh approval u/s 153D not required in remand case u/s 263 – High Court

Fresh approval u/s 153D not required in remand case u/s 263 where assessment in search case was originally framed u/s…

6 years ago
  • Income Tax

Non disposal of reopening objection not make order void. It’s Procedure irregularity curable by remitting-HC

Non disposal of reopening objection not make order void or non est. It is only procedure irregularity curable by remitting.…

6 years ago