Category: High Courts
Calcutta High Court stays section 194N for TDS on cash withdrawal from bank In the instant case, the petitioner had challenged the constitutional validity and legality of Section 194N of the Income Tax Act, 1961 which mandates the deduction of tax at source at the rate of 2% …
Activity of running hostel by Dental college not a separate business activity and pre conditions u/s 11(4A) do not apply – High Court In the instant case, the assessee had challenged the order passed by the ITAT holding that in the absence of separate books of accounts, the …
Change of email address no ground for non-service of show cause notice as in return filed email of counsel was given ABCAUS Case Law CitationABCAUS 3505 (2021) (06) HC The assessee had filed a Writ Petition challenged the ex parte assessment order passed by the Assessing Officer (AO) …
Advocate in NCT of Delhi not to be stopped for Covid-19 curfew on producing Bar ID card/ other proof of being advocate. E-pass is not mandatory for them-Delhi High Court Aggrieved by the humiliation by the Police in the treatment given and demand for productions of e-pass for …
No arrest under GST Act on purchase of goods against fake invoice unless purchaser took benefit of fake or bogus invoice, e-way bill etc. issued by dealer or he had acted in collusion with it. ABCAUS Case Law CitationABCAUS 3500 (2021) (05) HC In this case anticipatory bail …
Software engineer in a software industry is a workman for the purpose of deduction u/s 80JJAA so long as it does not discharge any supervisory role. It is not required that workman works for entire 300 days in a previous year ABCAUS Case Law CitationABCAUS 3497 (2021) (04) …
Supreme Court stayed Allahabad High Court order of lockdown in six cities of UP till 26.04.2021. Read Full Judgment Supreme Court stayed Allahabad High Court order for lockdown in UP A Full Bench of the Hon’ble Supreme Court headed by the Chief Justice today heard the UP Government …
For exemption u/s 54F usage of property i.e. residential or commercial has to be considered in deciding if assessee owns more than one residential property ABCAUS Case Law CitationABCAUS 3479 (2021) (04) HC Important case law relied referred:Malabar Industrial Co. Ltd. vs. Commissioner of income tax (2000) 109 …
Application under VSVA 2020 valid for pending appeals unless condonation of delay rejected on specified date ABCAUS Case Law CitationABCAUS 3474 (2021) (03) HC In the instant case the petitioner was aggrieved by the fact that his application filed under the provisions of the Direct Tax Vivad Se …
Allahabad High Court stays establishment of GST Appellate Tribunal at Allahabad in view of SLP to be filed by the UOI A Public Interest Litigation (PIL CIVIL No. – 6024 of 2021) was filed in the Allahabad High Court by the Awadh Bar Association, Lucknow opposing the direction …