Category: High Courts

Public Limited Company Corporate Veil lifting us 179 of Income Tax Act is possible with prima-facie sufficient material and confronting assessee with show cause-Gujarat HC

Public Limited Company Corporate Veil lifting us 179 of Income Tax Act is possible with prima-facie sufficient material and confronting assessee with show cause-Gujarat High Court. ABCAUS Case Law Citation: 1046 (2016) (10) HC Important Case Law Cited: Pravinbhai M. Kheni v. Assistant Commissioner of Income-tax Brief Facts …

Grant-delay of Income Tax Refund-Conduct of AO was disturbing in not grating-delaying refund based on CBDT Instruction No. 1 of 2015 which was set aside

Grant-delay of Income Tax Refund-Conduct of AO was disturbing in not grating-delaying refund based on CBDT Instruction No. 1 of 2015 which was set aside-Bombay High Court ABCAUS Case Law Citation: 1045 (2016) (10) HC Assessment Year 2015­16 The Challenge: The petition under Article 226 of the Constitution of  India …

Courts power confined to examine arbitration agreement existence only after amendments to the Arbitration and Conciliation Act 1996-Delhi High Court

Courts power confined to examine arbitration agreement existence only after amendments to the Arbitration and Conciliation Act 1996-Delhi High Court.  ABCAUS Case Law Citation: 1039 (2016) (10) HC Important Case Law Referred: Radhakrishnan v. M/s. Maestro Engineers & Ors. (2009) (13) SCALE 403 Brief Facts of the Case: …

CA issuing fake certificate-invoice to bank guilty of misconduct. Bank on the strength of certificate-proforma invoice released loan fund-Delhi HC

CA issuing fake certificate-invoice to bank guilty of misconduct. Bank on the strength of false certificate and fake proforma invoice had released loan fund-Delhi HC  ABCAUS Case Law Citation: 1027 (2016) (10) HC Brief Facts of the Case: The present disciplinary proceedings for professional misconduct were initiated by the …

Search warrant in the name of assessee and family members. The word family can not be stretched to include spouse, daughter or children – Rajasthan HC

Search warrant in the name of assessee and family members. The word ‘family members’ can not be stretched to include wife, spouse, daughter or children, a person should be specifically named in the search warrant – Rajasthan High Court. ABCAUS Case Law Citation: 1016 (2016) (09) HC Brief Facts …

Interest waiver-reduction u/s 220(2A) denial for threat by assessee not justified. Satisfaction must be arrived at as per prescribed 3 conditions-High Court

Interest waiver-reduction u/s 220(2A) denial for threat by the assessee not justified. The satisfaction must be arrived at with reference to the prescribed three conditions -Kerala High Court. ABCAUS Case Law Citation: 1007 2016 (09) HC Brief Facts of the Case: The Petitioner assessee was aggrieved by the rejection by …

Arrest for non payment of service tax without show cause notice void. Powers u/s 91 without SCN u/s 73A of Finance Act void-Delhi High Court

Arrest for non payment of service tax without show cause notice quashed. Powers exercised u/s 91 without SCN u/s 73A of the Finance Act 1994 was contrary to the law and in violation of constitutional and fundamental rights under Article 21 of the Constitution-Delhi High Court ABCAUS Case Law: 1006 …

CA not guilty of misconduct when acting in individual capacity and the dealings were purely commercial not discharging any function as Chartered Accountant

CA not guilty of misconduct when acting in individual capacity and the dealings were purely commercial not discharging any function as Chartered Accountant – High Court ABCAUS Case Law Citation: ABCAUS 994 2016 (08) HC Brief Facts of the Case: The complainant ahd purchased 100 shares of Aban Lyod …
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