Category: High Courts
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. 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 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 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 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 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 – 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 …
Service tax on short term hotel accommodation less than 3 months u/s 65 (105)(zzzzw) is unconstitutional – Delhi High Court ABCAUS Case Law Citation: 987 2016 (08) HC Date/Month of Judgment/Order: August 2016 Important Case Laws relied upon: K. Damodarasamy Naidu v. State of Tamil Nadu (2000) 1 …
Company name struck off by ROC us 560 restored by Delhi High Court for want of notice u/s 560(1)(2) and non opportunity of being heard u/s 560(5) observing that the object of section 560(6) of the Companies Act was to give a chance to the company. ABCAUS Case Law …
Appointments of advocates on Income Tax panel not equitable and without consideration of the issue of law involved visavis the experience of the Advocate – Bombay High Court Case Law : ITA No. 2287/2013 The Commissioner of Income Tax (Appellant) vs. M/s. TCL India Holdings Pvt.Ltd (Respondent) Date of Judgment: 12th July 2016 …