High Courts

  • Income Tax

Tax Recovery Officer has no power to declare alienation of property as null and void – High Court

Tax Recovery Officer has no power to declare alienation of property as null and void when sale is made under…

7 years ago
  • Service Tax

If assessee liable to pay service tax refund limitation period is applicable – High Court

If assessee liable to pay service tax refund limitation period applies to refund application as stipulated u/s 11B of Central…

7 years ago
  • Income Tax

Legal expenses to defend writ filed to quash lease of company are revenue in nature – High Court

Legal expenses to defend writ filed to quash mining lease of the company are revenue expenditure not capital expenditure and…

7 years ago
  • Income Tax

Google India gets relief in deposit against income tax demand from High Court.

Google India gets relief in deposit against income tax demand from High Court. The High Court reduced the deposit to…

7 years ago
  • Income Tax

Disallowance u/s 37 for legal fee paid in excess of damages received in the relevant case deleted

Disallowance u/s 37 for legal fee paid in excess of damages received in the relevant case deleted. Profit in immediate…

7 years ago
  • Income Tax

Travelling Expenses claimed us 57 did not attract concealment penalty – High Court

Travelling Expenses claimed us 57 did not attract concealment penalty particularly when untenable claim was made on the advice of…

7 years ago
  • Income Tax

Penalty for failure to pay advance income tax by trust claiming exemption u/s 11 upheld by High Court

Penalty for failure to pay advance income tax by trust claiming exemption u/s 11 upheld when for last forty years,…

7 years ago
  • Income Tax

For registration u/s 12AA only objects and genuineness of activities are relevant considerations

For registration u/s 12AA only objects and genuineness of activities are relevant considerations. Failure to prove genuineness of donation or…

7 years ago
  • Income Tax

Kerala High Court allows Petitioner manual ITR filing without Aadhaar-Enrolment ID

Kerala High Court allows Petitioner manual ITR filing without Aadhaar-Enrolment ID The Hon'ble Kerala High Court has directed the Income…

7 years ago
  • Income Tax

Statements recorded u/s 132 (4) do not constitute incriminating material by themselves – High Court

Statements recorded u/s 132 (4) do not constitute incriminating material by themselves for the assumption of jurisdiction under Section 153A…

7 years ago