Category: High Courts
Delhi High Court strucks down seven ICDS as ultra vires with CBDT Notification Nos. 87 and 88 dated 29th September 2016 and Circular No. 10 of 2017 ABCAUS Case Law Citation: ABCAUS 2117 (2017) (11) HC The Challenge/Grievance: The Petitioners had challenged the constitutional invalidity of: (i) …
No deemed abandoning of trade mark registration application on the ground that applicant failed to file counter to opposition filed if notice was not served – High Court ABCAUS Case Law Citation: ABCAUS 2116 (2017) (11) HC The Challenge/Grievance: The petitioner was aggrieved by the order passed …
Adding new source of income by CIT-A is beyond his powers u/s 251 of Income Tax Act if such new source is not dealt with by the Assessing Officer – High Court ABCAUS Case Law Citation: ABCAUS 2110 (2017) (11) HC Important Case Laws Cited/relied upon by …
Reassessment quashed for being a change of opinion when view and opinion formed by AO in original assessment were doubted as erroneous-High Court ABCAUS Case Law Citation: ABCAUS 2108 (2017) (10) HC The Challenge/Grievance: The Petitioner company had filed two writ petitions impugning notices issued under Section …
ITC under DVAT can not be denied to a bona fide purchaser who enters into a purchase with a registered selling dealer who issued a tax invoice reflecting TIN number-High Court ABCAUS Case Law Citation:ABCAUS 2107 (2017) (10) HC The Challenge/Grievance:A bunch of writ petitions had been filed …
Compensation awarded to plumber died falling from CA Society Building. There was no evidence that deceased committed suicide -High Court ABCAUS Case Law Citation: ABCAUS 2105 (2017) (10) HC A plumber working with the CA Society apartment fell down from the building resulting in fatal injuries and eventually …
Commissioner Appeals have no power to remand case back to AO for fresh assessment nor can he direct AO to decide in accordance with his directions-High Court ABCAUS Case Law Citation: ABCAUS 2104 (2017) (10) HC Important Case Laws Cited/relied upon by the parties: Dhirendra Nath Gorai v. …
Transaction entered in pursuance of MOU can not be said sham or colourable device to avoid tax when payments and MOU not disputed, Joint Venture payments not attract TDS Provisions-High Court ABCAUS Case Law Citation: ABCAUS 2103 (2017) (10) HC In the instant case, the assessee company …
Once depreciation is claimed, asset cannot move out of the Block of Assets even if no depreciation was claimed for many years thereafter – High Court affirms ITAT order ABCAUS Case Law Citation: ABCAUS 2102 (2017) (10) HC Brief Facts of the Case: The appellant assessee had sold a fixed assets earning profits thereon which was treated by it as …
Question affecting tax liability of assessee can be raised before the Tribunal first time and it is obliged to consider them and pass appropriate orders – High Court ABCAUS Case Law Citation: ABCAUS 2101 (2017) (10) HC In the instant case, the Income Tax Department (Revenue/Department ) had …
