High Courts

  • Income Tax

Deliberate non production of books of account is concealment of income – High Court

Deliberate non production of books of account held as concealment of income. Books maintained in computer even if lost can…

6 years ago
  • Income Tax

Tahbazari is not covered under TCS provisions u/s 206C(1C). Toll plaza are different from Tahbazari

Tahbazari is not covered under TCS provisions u/s 206C(1C).  Toll plaza does not include Tahbazari as there is no toll…

6 years ago
  • RTI

Disclosure under RTI of file notings regarding sanction of prosecution upheld by High Court

Disclosure under RTI of file notings regarding sanction of prosecution upheld by High Court. Exclusion clause must be construed keeping…

6 years ago
  • Income Tax

ITAT has power u/s 254 to order fresh enquiry either suo motu or on grounds raised. Truth must prevail-High Court

ITAT has power u/s 254 to order fresh enquiry either suo motu or on grounds raised. For justice to be…

6 years ago
  • GST

Failure to download part-B of E-way bill might be human error-High Court orders release of seized goods and vehicle without penalty

Failure to download part-B of E-way bill might be human error-High Court orders release of seized goods and vehicle without…

6 years ago
  • Income Tax

Assessee could not be taxed more than what it had received-High Court upholds Tribunal order allowing commission paid

Assessee could not be taxed more than what it had received-High Court upholds Tribunal order allowing commission paid by the…

6 years ago
  • Income Tax

There is no provision in the Partnership Act requiring Partnership Deed to contain profit/loss ratio-High Court

There is no provision in the Partnership Act requiring that Partnership Deed should contain the ratio of profit and loss…

6 years ago
  • Income Tax

CBDT directed to substitute software enabling opt out from mandatory PAN-Aadhaar Linkage till 31.03.2019

CBDT directed to substitute software enabling opt out from mandatory PAN-Aadhaar Linkage for filing return filing till 31.03.2019 in line…

6 years ago
  • Income Tax

Water logged land comprised within backwaters held agricultural land when sold along with adjacent agricultural land

Water logged land comprised within backwaters held agricultural land. The land was a kayal land and sold along with adjacent…

6 years ago
  • Income Tax

Applicability of Benami Property Act to cash seized-High Court declines to interfere with show cause notice

Applicability of Benami Property Act to Cash seized-High Court declines to interfere with show cause notice as source and nature were…

6 years ago