Category: High Courts
AO can not enhance assessment on an order of remand by ITAT. The Tribunal has no power to enhance assessment in appeal-High Court ABCAUS Case Law Citation: ABCAUS 2291 (2018) (04) HC The appellant assessee had filed the instant appeal was filed u/s 260A of the Income Tax …
UP Govt has no power to require TDF for inter state goods movement. Seizure of vehicle for want of TDF was illegal as E-way Bill System was not notified by Central Govt.-Allahabad High Court UP Govt had no power to require TDF for inter state goods movement. Seizure of …
Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction under Section 10B of Income Tax Act-High Court ABCAUS Case Law Citation: ABCAUS 2285 (2018) (04) HC Important Case Laws Cited/relied upon by the parties Commissioner of Income Tax Vs. Caritor (India) …
High Court summons GST Officer to explain illegal interception and seizure of goods despite E-Way Bill being generated and produced ABCAUS Case Law Citation: ABCAUS 2284 (2018) (04) HC The instant writ was filed by the Petitioner consignor who was aggrieved by the seizure of the goods made …
Educational institutions may take more creative steps to qualify their objectives as an “educational purpose” than objectives set out in the memorandum-High Court ABCAUS Case Law Citation: ABCAUS 2281 (2018) (04) HC Important Case Laws Cited/relied upon by the parties ACIT v. Thanthi Trust 247 ITR 785 Commissioner …
High Court upheld inclusion and exclusion of comparables by TPO based on filters of losses, declining sales, segment reporting employee cost etc. ABCAUS Case Law Citation: ABCAUS 2280 (2018) (04) HC The appellant assessee had filed the instant appeal under Section 260A of the Income Tax Act, 1961 …
Back dated seizure order under GST Act quashed by the High Court as e-Way Bill was downloaded and produced before the Assistant Commissioner before the date fixed for reply ABCAUS Case Law Citation: BCAUS 2277 (2018) (04) HC The petitioner was a registered proprietorship firm engaged in trading of …
Order of prosecution for TDS late deposit open to judicial review but in a limited manner to ensure that the authority has acted fairly and reasonably-High Court ABCAUS Case Law Citation: ABCAUS 2274 (2018) (04) HC The Petitioner company had filed a writ petition against the order passed …
For rectification of wrong penalty section no notice u/s 154(3) was required to assessee as he was aware of offence and could not controvert the findings recorded – Allahabad High Court ABCAUS Case Law Citation:ABCAUS 2271 (2018) (04) abcaus.in HC The instant petition was filed under Article 226 …
Payments by Prasar Bharati to advertising agency liable to TDS as commission u/s 194H. Section 201 rightly invoked for failure to deduct Tax-Supreme Court ABCAUS Case Law Citation: ABCAUS 2269 (2018) (04) SC Important Case Laws Cited/relied upon by the parties Jagran Prakashan Ltd vs. Deputy Commissioner of …
