High Courts

  • Income Tax

What was not income in earlier years can not be written off as debt – Delhi High Court

What was not income in earlier years can not be written off as debt. The failure of share broker to…

7 years ago
  • Income Tax

No illegality if notice us 226(3)(iii) not issued to assessee prior to issue to bank for attachment -Delhi HC

No illegality if notice us 226(3)(iii) to assessee not issued simultaneously or prior to notice issued to bank for attachment…

7 years ago
  • Income Tax

Duplication in alleged entries was a classic case of non-application of mind by AO for reopening – High Court

Duplication in alleged entries was a classic case of non-application of mind by AO as he persisted with  his belief…

7 years ago
  • Income Tax

Penalty for failure to deduct tax quashed as NOIDA is exempt from TDS payments- Allahabad HC

Penalty for failure to deduct tax quashed as NOIDA is exempt from TDS. Assessee was under bonafide belief that tax…

7 years ago
  • Income Tax

Assessment is concluded if notice u/s 143(2) not issued within stipulated time -Delhi High Court

Assessment is concluded if notice u/s 143(2) not issued within stipulated time and in terms of CBDT circular no scrutiny…

7 years ago
  • Income Tax

TDS PAN correction limit of 2 alfa 2 numerical characters only held not permissible

PAN correction limit of 2 alfa 2 numerical characters only for TDS statements held not permissible. Inocme Tax Department was…

7 years ago
  • Income Tax

Second visit in the name of concluding search without new seizure could not validate second panchnama

Second visit in the name of concluding search without without finding anything new for being seized could not validate second…

7 years ago
  • Income Tax

No concealment penalty for wrong claim on the advice of CA – Punjab & Haryana High Court

No concealment penalty for wrong claim on the advice of CA. Even if it was wrong, it could be a…

7 years ago
  • Income Tax

Exempt salary received in NRE account not taxable on receipt basis – Calcutta High Court

Exempt salary received in NRE account not taxable on receipt basis merely because the foreign employers remitted salary to the…

7 years ago
  • GST

GST Registration of Lawyers-No clarity on if all legal services governed by RCM says Delhi High Court

GST Registration of Lawyers-No clarity on whether all legal services would be governed by reverse charge mechanism. Delhi HC orders…

7 years ago