High Courts

  • Income Tax

Settlement Commission has power to reject application at three stages. Bar u/s 245K(2) not apply to future AYs- HC

Settlement Commission has power to reject Application at three stages. Bar u/s 245K(2) is not in respect of application for…

6 years ago
  • Patents

Reevaluation of Patent Agent Examination answer sheet not permissible in terms of policy adopted by CGPDTM – High Court

Reevaluation of Patent Agent Examination answer sheet not permissible as policy adopted by CGPDTM prohibited reevaluation/reassessment -High Court ABCAUS Case…

6 years ago
  • Income Tax

Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA – High Court

Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA when occupants were not owners of the land on…

6 years ago
  • Income Tax

Set back to Rahul and Sonia Gandhi on reopening of income tax cases for share allotment in Young Indian

Set back to Rahul and Sonia Gandhi on reopening of income tax cases for Young Indian share allotment not disclosed…

6 years ago
  • Income Tax

No change of opinion when there was no earlier scrutiny assessment-High Court

No change of opinion when there was no earlier scrutiny assessment, therefore, the reopening of assessment was not bad in…

6 years ago
  • Income Tax

Special audit 142(2A) period is excluded from limitation period by clause (iv) to Explanation-1 of Section 153(1)

Special audit 142(2A) period is excluded from limitation period in terms of clause (iv) to Explanation 1 of section 153(1).…

6 years ago
  • High Courts

DRI orders freezing bank account was without authority of law – High Court

DRI orders freezing bank account was without authority of law - High Court quashed order as no allegation was that…

6 years ago
  • Income Tax

Payment for delayed allotment of plot by Housing Board not interest liable to TDS u/s 194A-High Court

Payment for delayed allotment of plot by Housing Board not interest liable to TDS u/s 194A. Expression ‘interest’ was used…

6 years ago
  • Companies Act

Constitutional validity of provisions related to SIFO investigation under Companies Act to be examined by High Court

Constitutional validity of provisions related to SIFO investigation under section 212 of Companies Act 2013 to be examined by High…

6 years ago
  • Income Tax

Grossing up for TDS was applicable on payment to foreign University as DTAA did not define “gross amount”-High Court

Grossing up for TDS was applicable on payment to foreign University for technical services as DTAA did not define the…

6 years ago