Category: High Courts
Merely non furnishing of purchase & sale register would not amount to escapement of income In a recent judgment, the Hon’ble Supreme Court dismissed the SLP against the judgment of Gujarat High Court holding that and merely non furnishing of purchase and sale register would not amount to …
Legal representative of deceased must be issued a show cause notice before making determination of GST liability of deceased – High Court In a recent judgment, Hon’ble Allahabad High Court has held that once GST provision deals with the liability of a legal representative on account of death …
Notice u/s 143(2) issued by ITO who lacked jurisdiction held valid as in substance it was in conformity with the intent & purpose of Income Tax Act 1961. In a recent judgment, Guwahati High Court has held that in absence of ITAT finding that notice u/s 143(2) issued …
When goods was accompanied with requisite documents merely not mentioning name of transporter in e-way bill not intention to evade payment of tax. In a recent judgment, Allahabad High Court has quashed GST order alleging intention to evade payment of tax where goods was accompanied with tax invoice, …
High Court allows capital gain exemption u/s 54(1) on purchase of seven row houses before the amendment brought w.e.f. 01.04.2015. In a recent judgment, Hon’ble Bombay High Court has held that the words ‘a residential house’ in unamended Section 54(1) of the Income Tax Act would not mean …
Time for compliance of notice is to be calculated not by the clock but by the calendar. – order u/s 148A(d) quashed Time for compliance of a notice is to be calculated not by the clock but by the calendar. In a recent judgment, Hon’ble Jharkhand High Court …
High Court refrained to interfere with direction of Assistant Registrar to appoint a new Chartered Accountant to audit alleged financial irregularities of the society In a recent judgment, Allahabad High Court refrained to interfere with direction of Assistant Registrar to appoint a new Chartered Accountant to audit alleged …
Mistakes committed by assessee in return of income can be corrected only through a revised return of income. CPC cannot go beyond the return of income In a recent judgment, Kerala High Court has upheld the judgment of the ITAT that mistakes committed by the assessee while filing …
No burden of proof on assessee to rebut the alleged Swiss Bank Account for mere presence of name in document obtained from a foreign govt. under DTAA. In a recent judgment, Delhi High Court held that mere presence of name in unauthenticated document obtained indirectly through a Foreign …
Filing of Form 10-IC prior to filing of return is not mandatory and in case of genuine hardship delay may be condoned – Allahabad High Court In a recent judgment, Allahabad High Court has held that filing of Form 10-IC prior to filing of return is not mandatory …
