High Courts

  • Income Tax

Personal fine imposed on PrCITs for filing frivolous appeals waived by division bench of High Court

Personal fine imposed on PrCITs for filing frivolous appeals waived by division bench of High Court. A fine of Rs.…

6 years ago
  • Income Tax

AO can not ask indemnity bond for future tax liability for release of seized assets u/s 132B(1)- High Court

AO can not ask indemnity bond for future tax liability for release of seized assets u/s 132B(1)- High Court deleted…

6 years ago
  • Income Tax

Conversion of limited scrutiny to complete scrutiny is question of fact-High Court dismisses the writ

Conversion of limited scrutiny to complete scrutiny is question of fact. High Court dismisses the writ as petitioner had a…

6 years ago
  • Income Tax

Damages paid for violation of agreement to sell allowed as incurred in connection with the transfer for computing LTCG

Damages paid for violation of agreement to sell allowed as incurred in connection with the transfer of property for computing…

6 years ago
  • Income Tax

Market value of shares quoted in stock exchange can not be used for computing capital gains u/s 48

Market value of shares quoted in stock exchange can not be taken as a basis for computing capital gains under…

6 years ago
  • Income Tax

AO can not enhance assessment on an order of remand by ITAT-High Court

AO can not enhance assessment on an order of remand by ITAT. The Tribunal has no power to enhance assessment…

6 years ago
  • GST

UP Govt has no power to require TDF for inter state goods movement, seizure for want of TDF declared illegal

UP Govt has no power to require TDF for inter state goods movement. Seizure of vehicle for want of TDF was…

6 years ago
  • Income Tax

Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction u/s 10B-High Court

Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction under Section 10B of…

6 years ago
  • GST

illegal seizure of goods-GST Official summoned by Allahabad High Court

High Court summons GST Officer to explain illegal interception and seizure of goods despite E-Way Bill being generated and produced…

6 years ago
  • Income Tax

Educational institutions may take more creative steps to qualify their objectives as an “educational purpose”-High Court

Educational institutions may take more creative steps to qualify their objectives as an “educational purpose” than objectives set out in…

6 years ago