Category: High Courts
High Court explains mandate of “reasons to suspect” and “reasons to believe” in income tax search, quashed warrants of authorization for search and seizure of lockers ABCAUS Case Law Citation: ABCAUS 2659 (2018) (12) HC Important Case Laws Cited/relied upon: Pooran Mal Vs. the Director of Inspection (Investigation), …
Tax deduction by bank before close of financial year would not absolve penalty u/s 271C for non deduction of TDS if there was no reasonable cause to permit exemption u/s 273 B – High Court ABCAUS Case Law Citation: ABCAUS 2642 (2018) (11) HC The appellant bank had …
Disallowance u/s 14A can not exceed exempt income – Supreme Court dismisses SLP of the Department against the judgment of Delhi High Court ABCAUS Case Law Citation: ABCAUS 2639 (2018) (11) SC Important Case Laws Cited/relied upon: Commissioner of Income Tax v. Joint Investment Pvt. Ltd. 372 ITR …
CBDT powers u/s 119 to condone delay in filing Form-10 and ITR. CBDT to consider amendments made in Section 11 and 13 and pass necessary order- High Court ABCAUS Case Law Citation: ABCAUS 2634 (2018) (11) ITAT The Petitioner had filed two Writ Petition challenging the order passed …
Courts are not supposed to decide academic issues unless any injury is suffered or any legal right is infringed of the person preferring the appeal ABCAUS Case Law Citation: ABCAUS 2631 (2018) (11) HC The assessee had filed an Income Tax Appeal raising the following substantial questions of …
Central Excise Officers of DGCEI have all India jurisdiction, can issue notices/enquire into service tax matters against any assessee even it is registered with one or multiple Commissionerates. ABCAUS Case Law Citation: ABCAUS 2630 (2018) (11) HC Important Case Laws Cited/relied upon: Sri Balaji Rice Company versus Commercial …
Chartered Accountant alleges false implication by his client. High Court stays proceedings in Trial Court and admits appeal ABCAUS Case Law Citation: ABCAUS 2627 (2018) (11) HC Important Case Laws Cited/relied upon: A Chartered Accountant had filed an application under section 482 of CrPC against the State and …
High Court declines to quash criminal proceedings u/s 276B for alleged non deposit of TDS, grants liberty to move discharge application before CJM Court ABCAUS Case Law Citation: ABCAUS 2626 (2018) (11) HC An application was moved before the High Court under Section 482 Cr.P.C. for quashing the …
ITAT jurisdiction to consider rectification application is extremely limited. Supreme Court dismisses SLP of the Petitioner ABCAUS Case Law Citation: ABCAUS 2624 (2018) (11) SC Earlier, the petitioner had approached High Court against the order of the Income Tax Appellate Tribunal (ITAT) in declining to rectify its previous …
Income Tax Department prevented to take coercive steps for recovery of disputed tax amount as the Tribunal at Allahabad and Varanasi were non functional ABCAUS Case Law Citation: ABCAUS 2622 (2018) (11) HC Several appeals of the petitioner(s) for the various assessment years were pending before the Income …