High Courts

  • Income Tax

High Court refuses to quash prosecution u/s 276CC on the ground that non filing ITR was not wilful

High Court refuses to quash prosecution u/s 276CC for not filing return of income. Whether the failure was wilful or…

6 years ago
  • Income Tax

ITAT’s jurisdiction is not to rewrite the AO’s order and improve upon it. High Court uphelds Revision order u/s 263

ITAT’s jurisdiction is not to rewrite the AO’s order and improve upon it. High Court uphelds Revision order passed u/s…

6 years ago
  • Income Tax

Revision u/s 263 upheld as AO had not formed any opinion but erroneously allowed expenses – HC

Revision u/s 263 upheld as AO had not formed any opinion but erroneously allowed the capital expenses as revenue causing…

6 years ago
  • GST

Non constitution of GST Appellate Tribunal in Uttar Pradesh-High Court calls personal affidavit from Principal Secretary

Non constitution of GST Appellate Tribunal in the State of Uttar Pradesh-High Court calls personal affidavit from Principal Secretary on…

6 years ago
  • Income Tax

Expenses on Business Management Course abroad for director’s son held as not incurred for business purpose

Expenses on Business Management Course abroad for directors son held as not incurred wholly and exclusively for the purpose of…

6 years ago
  • Income Tax

Repetition in calculating amount of escaped income was non-application of mind by AO – High Court

Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief…

6 years ago
  • Income Tax

Limitation for passing penalty order u/s 275 not apply where case is transferred to another AO causing delay–High Court

Limitation for passing penalty order u/s 275 not apply where case is transferred to another AO causing delay in initiation…

6 years ago
  • Income Tax

Convents under the Generalate not entitled to 12A Exemption unless a separate entity – High Court

Convents under the Generalate not entitled to 12A Exemption unless a separate entity, entitled to hold property for themselves and…

6 years ago
  • Income Tax

High Court declines to entertain Writ Petition against income tax penalty order in view of alternative remedy

High Court declines to entertain Writ Petition against income tax penalty order in view of alternative remedy available by way…

6 years ago
  • Income Tax

Rejection of Settlement Application for not disclosing refund granted due to failure of Chartered Accountant quashed by HC

Rejection of Settlement application for not disclosing refund granted due to failure of chartered accountant to inform- High Court quashed…

6 years ago