High Courts

  • 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
  • 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