High Courts

  • Income Tax

The High Court explains the law on levy of interest u/s 234B(3) when reassessment is done determing escaped income after issue of refund.

The High Court explains the law on levy of interest u/s 234B(3) when reassessment is done determing escaped income after…

6 years ago
  • Income Tax

Exempted income can not be taxed even if no revised return filed. AO in proceedings u/s 143 can not refuse to grant relief on such technical plea

Exempted income can not be taxed even if no revised return filed. AO in proceedings u/s 143 can not refuse…

6 years ago
  • Income Tax

Business expediency not a question of law, much less a substantial question of law-High Court

Business expediency not a question of law, much less a substantial question of law-High Court. If expected fruits are not…

6 years ago
  • Income Tax

While considering the question of perversity of a finding of fact, the test applicable are strict-High Court

While considering the question of perversity of a finding of fact, the test applicable are strict-High Court  ABCAUS Case Law…

6 years ago
  • GST

High Court directs reopening of GST Portal for filing TRAN-1 of Petitioner as it did not respond on the last date

High Court directs reopening of GST Portal for filing TRAN-1 of the Petitioner as the Portal did not respond on…

6 years ago
  • Income Tax

At admission stage, Settlement Commission not expected to call records invoking Section 245D(3)/Rule 9 or utilize the machinery available

At the stage of admission, Settlement Commission not expected or be compelled to utilizing the machinery available to call records…

6 years ago
  • Income Tax

CBDT Compounding of offences Guidelines not illegal or arbitrary. Principle of proportionality do not apply-High Court

CBDT Compounding of offences Guidelines not illegal or arbitrary. Principle of proportionality also not apply as fee is paid to…

6 years ago
  • Income Tax

Mere categorisation of land as agricultural in revenue records not suffice for capital gain exemption-High Court

Mere categorisation of land as agricultural in revenue records not suffice for capital gain exemption. Whether a land is agricultural…

6 years ago
  • Income Tax

Provision for interest on overdue fixed deposits was ascertained liability as it was identified when return filed-High Court

Provision for interest on overdue fixed deposits was ascertained liability as the assessee was able to identify it when it…

6 years ago
  • Income Tax

ITAT explains the Law on exemption u/s 10(2A) for partners share of profit in the income of the firm

ITAT explains the law on exemption u/s 10(2A) for partners share of profit in the income of the firm. Revision…

6 years ago