Category: High Courts
Interest under Section 234B of the Act cannot go beyond the stage of Section 245D(I) before the Settlement Commission as per Law declared by Supreme Court ABCAUS Case Law Citation: ABCAUS 2071 (2017) (09) HC The Grievance: The grievance made in the present case was that the …
CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to the decision arrived at by another authority exercising analogous powers under the Income Tax Act. ABCAUS Case Law Citation: ABCAUS 2070 (2017) (09) HC The Grievance: The instant Writ Petition was filed under …
Sale of unserviceable-rejected aircraft/scrap and spare parts amenable to Sales Tax under the provisions of the Delhi Sales Tax Act, 1975-High Court refers the question for constitution of a larger Bench ABCAUS Case Law Citation: ABCAUS 2069 (2017) (09) HC The Substantial Question of Law framed/urged for …
Computer generated bills-account-Objection u/s 65B of Indian Evidence Act should be lodged before cross-examination of witness-High Court For admissibility as evidence in a Court of Law, an electronic record (for example a computer generated invoice/bill) needs to be accompanied by a certificate as per section 65B of the …
Challenge to reopening u/s 147-Only reasons recorded relevant which the Court has to examine and not reasons or explanations given by the AO at a later stage – High Court ABCAUS Case Law Citation: ABCAUS 2066 (2017) (09) HC The Grievance: The assessee by the instant writ …
Religious and charitable society/trust can not be denied exemption u/s 11 if not exclusively meant for one particular religious community- High Court ABCAUS Case Law Citation: ABCAUS 2065 (2017) (09) HC The Substantial Question of Law urged/framed for determination: The Revenue urged the following question: Whether it …
Assessment framed in the name of company dissolved by amalgamation not a procedural defect but void. Provisions of section 292B not applicable-High court ABCAUS Case Law Citation: ABCAUS 2064 (2017) (09) HC The Grievance: The Revenue was aggrieved by the order of the ITAT holding that assessment …
Practicing CA can not enroll as Advocate with Bar Council to practice Law. Riding on two horses in two profession, cannot be accepted – Gujarat High Court ABCAUS Case Law Citation: ABCAUS 2060 (2017) (09) HC Brief Facts of the Case: The present petition was filed by …
Deduction u/s 80IC denied for delay in filing return allowed by High Court. CBDT Order u/s 119(2)(b) denying to condone the delay of 46 days set aside. ABCAUS Case Law Citation: ABCAUS 2059 (2017) (09) HC The Grievance: The Petitioner firm had filed the instant petition under …
CA made co-accused for preparing false projected financials for bank loan, High Court declines to interfere in criminal prosecution though CA was absolved by Disciplinary committee of ICAI ABCAUS Case Law Citation: ABCAUS 2058 (2017) (09) HC The Issue: Whether the exoneration of the Chartered Accountant (CA) …
