Category: High Courts
Settlement Commission has power to reject Application at three stages. Bar u/s 245K(2) is not in respect of application for a future assessment year – HC ABCAUS Case Law Citation: ABCAUS 2519 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: C.I.T. vs. Express Newspaper Ltd., …
Reevaluation of Patent Agent Examination answer sheet not permissible as policy adopted by CGPDTM prohibited reevaluation/reassessment -High Court ABCAUS Case Law Citation: ABCAUS 2518 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: Ran Vijay Singh & Ors. v. State of Uttar Pradesh & Ors.: (2018) …
Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA when occupants were not owners of the land on which they had built illegal huts – High Court ABCAUS Case Law Citation: ABCAUS 2513 (2018) 09 HC The Revenue had filed the instant appeal(s) under the Income …
Set back to Rahul and Sonia Gandhi on reopening of income tax cases for Young Indian share allotment not disclosed . Delhi High Court dismisses Petitions for non disclosure of taxing event ABCAUS Case Law Citation: ABCAUS 2510 (2018) 09 HC By the instant common judgment, the Hon’ble …
No change of opinion when there was no earlier scrutiny assessment, therefore, the reopening of assessment was not bad in law-High Court ABCAUS Case Law Citation: ABCAUS 2502 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: GKN Driveshafts India Ltd., vs. ITO, 203-259-ITR-19 The present …
Special audit 142(2A) period is excluded from limitation period in terms of clause (iv) to Explanation 1 of section 153(1). High Court Reverses ITAT Order ABCAUS Case Law Citation: ABCAUS 2501 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: Commissioner of Income Tax vs. Ulike …
DRI orders freezing bank account was without authority of law – High Court quashed order as no allegation was that amount was liable to be confiscated ABCAUS Case Law Citation: ABCAUS 2500 (2018) 08 HC Important Case Laws Cited/relied upon by the parties: Commissioner of Customs v. Euroasia …
Payment for delayed allotment of plot by Housing Board not interest liable to TDS u/s 194A. Expression ‘interest’ was used merely for quantification of the liability – High Court ABCAUS Case Law Citation: ABCAUS 2499 (2018) 08 HC Important Case Laws Cited/relied upon by the parties: Viswapriya Financial …
Constitutional validity of provisions related to SIFO investigation under section 212 of Companies Act 2013 to be examined by High Court who found prima facie merit in the allegations. It is virtually impossible for an accused to contest the averments made in the remand application before the Special …
Grossing up for TDS was applicable on payment to foreign University for technical services as DTAA did not define the term gross amount-High Court ABCAUS Case Law Citation: ABCAUS 2494 (2018) 08 HC The instant appeal was filed by the appellant assessee against the order of the Income …