Category: High Courts

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 void. Powers u/s 91 without SCN u/s 73A of Finance Act void-Delhi High Court

September 1, 2016 High Courts, Judgments, Service Tax
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 misconduct abcaus.in

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

August 20, 2016 High Courts, ICAI
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 …
Appointments of advocates on Income Tax panel not equitable and without consideration of the issue of law involved vis-a-vis experience of Advocate – Bombay HC

Appointments of advocates on Income Tax panel not equitable and without consideration of the issue of law involved vis-a-vis experience of Advocate – Bombay HC

July 20, 2016 High Courts, Income Tax, Judgments
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 …
CA providing fake accommodation entries banned/removed from practice for life by PH High Court on reference by ICAI holding him guilty of misconduct

CA providing fake accommodation entries banned/removed from practice for life by PH High Court on reference by ICAI holding him guilty of misconduct

June 12, 2016 High Courts, ICAI, Judgments
CA providing fake accommodation entries banned/removed from practice for life by PH High Court on reference by ICAI holding him guilty of misconduct. Case Law Details: Civil Reference No. 5 of 2012 (O&M) Institute of Chartered Accountants of India (Petitioner) v. Vivek Kapoor and others (Respondents) Date of …
Service tax Department can not audit under rule 5A2-Delhi HC quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to FA

Service tax Department can not audit under rule 5A2-Delhi HC quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to FA

June 3, 2016 High Courts, Judgments, Service Tax
Service tax Department can not audit under rule 5A(2)-Delhi High Court quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to Finance Act. Case Law Details: W.P.(C) 5192/2015 & CM No. 9417/2015 Mega Cabs Pvt. Ltd (Petitioner) vs. UOI and Ors (Respondents) Date of Judgment: 03/06/2016 …
Section 292BB can not cure time barred notice us 1432 issued after prescribed time limit. There is distinction between issue, service of notice-Allahabad HC

Section 292BB can not cure time barred notice us 1432 issued after prescribed time limit. There is distinction between issue, service of notice-Allahabad HC

May 23, 2016 High Courts, Income Tax, Judgments
Section 292BB can not cure time barred notice us 143(2) issued after prescribed time limit. There is distinction between issue and service of notice-Allahabad High Court Case Law Details: Income Tax Appeal: No. 58 of 2016 Appellant :- Commissioner Of Income Tax (Exemption), Lucknow Respondent :- M/S Sushila Umrao …