Category: High Courts
Refund of service tax to flat owners-SLP admitted against recent judgment of Delhi High Court directing Commissioner to make refund within 4 months ABCAUS Case Law Citation: ABCAUS 2720 (2019) (01) SC The Hon’ble Delhi High Court, in 2016, had declared Section 65(105)(zzzh) of the Finance Act 1994 …
Non-issue of Form 16 by employer-High Court asks Department to penalise defaulters u/s 405 of IPC and publish list of defaulters ABCAUS Case Law Citation: ABCAUS 2707 (2019) (01) HC Under the provisions of section 203 of the Income Tax Act, 1961 (the Act) read with Rule 31,every employer …
Settlement Commission order not perverse when every objection raised by the Commissioner, Income Tax as regarding non-disclosure by the assessee is well discussed – HC ABCAUS Case Law Citation: ABCAUS 2706 (2019) (01) HC The Income Tax Department had filed the instant writ petitioner objecting to the order …
Eligibility of deemed Exports through third party for deduction u/s 10B-Supreme Court dismisses SLP of the Income Tax Department ABCAUS Case Law Citation:ABCAUS 2695 (2019) (01) SC Important Case Laws Cited/relied upon:M/s. International Stones India Pvt. LtdM/s.Tata Elxsi Ltd. The Karnataka High Court had reiterated that the assessee …
Execution of sale deed by order of High Court would relate back to the date of original agreement to sale with benefit of cost indexation from said date ABCAUS Case Law Citation:ABCAUS 2692 (2019) (01) HC Important Case Laws Cited/relied upon:ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd., …
Tribunal, being a fact finding Forum is expected to render its findings on merits instead of dismissing appeal on technical reason like delay, unless it is very huge and without any genuine reason ABCAUS Case Law Citation:ABCAUS 2691 (2018) (12) HC The assessee had filed this Appeal under …
ITR due date extension-Kerala High Court asks assesses to file application u/s 119(2)(a)/119(2)(b), CBDT to hold camps in Kerala to consider them ABCAUS Case Law Citation: ABCAUS 2688 (2018) (12) HC The grievance of the petitioners (Alwaye Chartered Accountants’ Association, the lead case) was essentially against the announcement …
Amount received on sale of prepaid cards to the extent of unutilized talk time did not accrue as income in the year of sale-High Court ABCAUS Case Law Citation: ABCAUS 2684 (2018) (12) HC Important Case Laws Cited/relied upon: Commissioner of Income-Tax Vs. Dinesh Kumar Goel 331 ITR …
High Court quashes MCA list of disqualified directors of “struck off companies” u/s 248. Section 164(2) would have prospective and not retrospective effect ABCAUS Case Law Citation:ABCAUS 2683 (2018) (12) HC The Petitioners have challenged the action of the Ministry of Corporate Affairs (MCA) in publishing the list …
High Court stayed confiscation of goods made simply on confidential information received from higher authorities to stop the vehicle, without satisfying conditions of section 130 of the CGST Act ABCAUS Case Law Citation:ABCAUS 2682 (2018) (12) HC The petitioner had preferred the instant petition before the Hon’ble High …
