High Courts

  • Income Tax

Madras High Court directs CBDT to allow carry forward losses for return filed after due date midnight due to heavy rush, snag at e-filing website

In a recent judgment, the Madras High Court has directed CBDT to accept the e-return filed by the appellant company…

8 years ago
  • Income Tax

Madras HC upholds Constitutional validity of section 94A (1) and CBDT Notification 86/2013 related to Cyprus

In a recent judgment, the Madras High Court has upheld the Constitutional validity of section 94A(1) of the Income tax Act,…

8 years ago
  • Income Tax

2D/3D seismic survey activity carried by assessee in connection with oil exploration was not fees for technical services u/s 9(1)(vii) but liable u/s 44BB

In a latest judgment, the Delhi High Court has held that activity of 2D/3D seismic survey carried on by assessee in…

8 years ago
  • Income Tax

CBDT order rejecting TDS refund on penal interest treating it non-exempt u/s 10(15)(iv)(c) quashed

In a latest judgment, Delhi High Court has quashed CBDT order rejecting refund of TDS deducted on penal interest treating it non-exempt…

8 years ago
  • Income Tax

Right of appeal is a substantive right created by statute which cannot be retrospective. Appeal has to be filed within limitation prescribed

In a recent judgment, Allahabad High Court has held that  right of appeal is a matter of procedure which gets…

8 years ago
  • Service Tax

Service Tax on Senior Advocates stayed by Gujarat High Court

The Union Budget 2016-17 has proposed withdrawal of the service tax exemption to senior advocates in relation to services provided to…

8 years ago
  • Income Tax

Indian National Congress Party (INC-I) not entitled to exemption u/s 13A being failed comply with three conditions of the section 13A

In a recent judgment, the Delhi High Court has held that Indian National Congress Party (INC) (I) not entitled to…

8 years ago
  • Income Tax

Expenditure incurred for software development are capital expenditure

Calcutta High Court in a recent judgment has held that expenditure incurred for software development was  capital expenditure Case Details: ITA…

8 years ago
  • Income Tax

Exemption u/s 10(22A) 10(23C)(iiiac)-Nexus between activities of hospital/institution and the income is essential for claim

In a recent judgment, Calcutta High Court has held that to claim exemption under section 10(22A), existence of a nexus between…

8 years ago
  • Income Tax

While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given

While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given While reversing the order of the…

8 years ago