Category: High Courts
There is no provision in the Partnership Act requiring that Partnership Deed should contain the ratio of profit and loss per partner-High Court ABCAUS Case Law Citation: ABCAUS 2448 (2018) 08 HC The only common question of law raised for consideration in the instant appeals was whether Section …
CBDT directed to substitute software enabling opt out from mandatory PAN-Aadhaar Linkage for filing return filing till 31.03.2019 in line with CBDT Circular ABCAUS Case Law Citation: ABCAUS 2435 (2018) 07 HC The instant Petition was filed in the High Court praying for direction that they be allowed …
Water logged land comprised within backwaters held agricultural land. The land was a kayal land and sold along with adjacent agricultural land-High Court ABCAUS Case Law Citation: ABCAUS 2430 (2018) 07 HC The assessee had sold two land, lying contiguously out of which the one was in backwaters …
Applicability of Benami Property Act to Cash seized-High Court declines to interfere with show cause notice as source and nature were in the “special knowledge” of the possessor ABCAUS Case Law Citation: ABCAUS 2429 (2018) 07 HC The petitioner was found in possession of money, the source of which …
High Court refuses to quash prosecution u/s 276CC for not filing return of income. Whether the failure was wilful or not to be considered by the trial court ABCAUS Case Law Citation: ABCAUS 2428 (2018) 07 HC The instant Petition was filed by the assessee against the prosecution …
ITAT’s jurisdiction is not to rewrite the AO’s order and improve upon it. High Court uphelds Revision order passed u/s 263 for lack of enquiry ABCAUS Case Law Citation: ABCAUS 2427 (2018) 07 HC The instant appeal had been filed by the Revenue against the order of the …
Revision u/s 263 upheld as AO had not formed any opinion but erroneously allowed the capital expenses as revenue causing a clear prejudice – High Court ABCAUS Case Law Citation: ABCAUS 2422 (2018) 07 HC The instant appeal was filed by the assesseee against the order of the …
Non constitution of GST Appellate Tribunal in the State of Uttar Pradesh-High Court calls personal affidavit from Principal Secretary on reasons for delay and steps taken till date. ABCAUS Case Law Citation: ABCAUS 2418 (2018) 07 HC The instant writ petition had been filed against the proceedings under …
Expenses on Business Management Course abroad for directors son held as not incurred wholly and exclusively for the purpose of business of assessee ABCAUS Case Law Citation: ABCAUS 2417 (2018) 07 HC The instant appeal was filed by the appellant company against the order passed by the Income …
Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief in rejecting objections but also in adding the entire amount to the returned income – High Court ABCAUS Case Law Citation: ABCAUS 2412 (2018) 07 HC The instant …