Category: High Courts
Treating expenses bogus without appreciating replies received u/s 133(6) unfair. AO always expected to examine replies of the recipients of such expenditure. ABACUS Case Law CitationABCAUS 3355 (2020) (08) HC In the instant case, the assessee had filed the Writ Petition under articles 226 and 227 of the …
High Court set aside rejection of application for revocation of GST registration cancellation order in view of Central Goods and Services Act (Removal of Difficulties Order), 2020 ABCAUS Case Law Citation:ABCAUS 3342 (2020) (07) HC In the instant case the appellant had filed the Writ Petition before the …
CPC-TDS established procedure for refund of excess TDS deposited ABCAUS Case Law Citation:ABCAUS 3333 (2020) (07) HC In the instant case, a writ petition had been filed seeking a direction to the Income Tax Department to remove technical glitches and enable the TRACES portal so that petitioner could …
Section 292BB not applicable to legal representative. High Court quashed reopening notice issued in the name of deceased assessee. ABCAUS Case Law Citation:ABCAUS 3332 (2020) (07) HC Important case law relied upon by the parties:Pr. Commissioner of Income Tax vs. Maruti Suzuki India Limited, (2019) 416 ITR 613 …
Land received on HUF partition was itself stock in trade, hence there was no conversion of capital assets u/s 45(2) of Income Tax Act ABCAUS Case Law Citation:ABCAUS 3331 (2020) (07) HC Important case law relied upon by the parties:Kalooram Govindaram vs. CIT (1965) 57 ITR 335 (SC)Udarshan …
Raising additional grounds orally under Rule 27 of ITAT Rules upheld. High Court explains the scope of Rule 27 under ABCAUS Case Law Citation:ABCAUS 3314 (2020) (05) HC Important case law relied upon by the parties:Commissioner of Income Tax v Divine Infracon Pvt. Ltd,Commissioner of Income Tax vs. …
Surplus due to foreign exchange rate fluctuation part of export turnover u/s 80HHC in the year of receipt if brought to India within prescribed time ABCAUS Case Law Citation:ABCAUS 3312 (2020) (05) HC Important case law relied upon by the parties:RaghunathExport (P) Ltd. v. Commissioner of Income-TaxCommissioner ofIncome-Tax …
Prosecution u/s 276C of Official Liquidator of company. High Court dismissed the application of Income Tax Department ABCAUS Case Law Citation:ABCAUS 3311 (2020) (05) HC Prosecution u/s 276C against Official Liquidator of company In the instant case, the Principal Commissioner of Income Tax (PCIT) had made an application …
Clubs or associations incorporated prior to 1.7.2012 not liable to service tax on the principle of mutuality ABCAUS Case Law Citation:ABCAUS 3308 (2020) (05) HC Important case law relied upon by the parties:DALCO Engineering Private Limited v. Satish Prabhakar PadhyeDwarkadas Khetan and Co. v. CIT
Show Cause Notice, Order and Penalty passed during lockdown period quashed as assessee had no opportunity to explain the case. ABCAUS Case Law Citation:ABCAUS 3307 (2020) (05) HC In this case, a Petition was been filed by the assessee praying for quashing the order passed by the Income …
