High Courts

  • Income Tax

Income Tax Prosecution u/s 276CC – Default willful or not to be decided by Trial Court

Prosecution u/s 276CC – Whether default is willful or not is a fact to be decided by trial court on…

1 year ago
  • GST

Detention order passed by UPGST authorities on wrong presumption quashed by High Court

High Court quashed detention order of UP GST Authorities on presumption that goods was brought into State by two different…

1 year ago
  • Income Tax

Cessation of Liability u/s 41 – Calcutta High Court demystifies the Law

Cessation of Liability u/s 41 – Calcutta High Court demystifies the Income TaxLaw ABCAUS Neutral Case Law Citation:ABCAUS 3678 (2023)…

1 year ago
  • Income Tax

Reassessment u/s 148A under amended provisions and impact of TOLA 2020

Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…

1 year ago
  • Income Tax

Future refunds can not be adjusted for TDS mismatch – High Court quashes demand

Future refunds can not be adjusted for TDS mismatch in terms of Section 205 of the Income Tax Act 1961…

1 year ago
  • Bank

Anticipatory Bail granted to accused of using forged Income Tax Return for bank loan

Anticipatory bail granted to accused of using forged Income Tax Return (ITR) for taking bank loan ABCAUS Case Law Citation…

1 year ago
  • Income Tax

Deemed dividend can’t be taxed in the hands of Partnership firm not having shares in company

Deemed dividend to be taxed in the hands of individual shareholder and not in the hands of Partnership Firm in…

1 year ago
  • Income Tax

High Court jails Deputy Commissioner of Income Tax as warning against contempt cases

High Court jails Deputy Commissioner of Income Tax in contempt case to send down a correct signal to Income Tax…

1 year ago
  • Income Tax

Date of initiation of penalty in assessment order is the relevant date u/s 275(1)(c) for limitation

Date of initiation of penalty proceedings in assessment order is the relevant date u/s 275(1)(c) for limitation purpose.  ABCAUS Case…

1 year ago
  • Income Tax

Faceless Assessing Officer can not extend time barring date in ITBA without statutory order

Faceless Assessing Officer can not extend time barring date in Income Tax Business Application without statutory order - High Court…

2 years ago