Category: Judgments
Facility service charges apart from house rent taxable as business income. Amount received was for specific services like housekeeping, security, etc. ABCAUS Case Law Citation: ABCAUS 2900 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties Kavita Marketing Pvt. Ltd. vs. ITO (159 ITD 547)/70 taxmann.com …
Cancellation of flat booking held Long Term Capital Gain and deduction u/s 54 allowed. ‘Property’, is a term of widest import and signifying every possible interest which a person can hold or enjoy ABCAUS Case Law Citation: ABCAUS 2899 (2019) (05) ITAT Important Case Laws Cited/relied upon by …
Categorization of unskilled employees under the Minimum Wages Act as semiskilled and semi-skilled as skilled on the basis of their experience is ultra vires – Supreme Court ABCAUS Case Law Citation: ABCAUS 2898 (2019) (05) SC Important Case Laws Cited/relied upon by the parties Bidi, Bidi Leaves and …
Amalgamation order held ultra vires Section 396 of the Companies Act, and violative of Article 14 of the Constitution of India – Supreme Court ABCAUS Case Law Citation: ABCAUS 2897 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Prem Nath Raina v. State of Jammu …
13 tests to determine if land is agricultural or not. High Court declares ITAT order as perverse in allowing capital gain exemption u/s 2(14)(iii) ABCAUS Case Law Citation: ABCAUS 2896 (2019) (04) HC Important Case Laws Cited/relied upon by the parties Sarifabibi Mohmed Ibrahim & Others Vs. Commissioner …
Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either for Sections. ABCAUS Case Law Citation: ABCAUS 2895 (2019) (04) HC Important Case Laws Cited/relied upon by the parties CIT vs. Bosotto Brothers Limited CIT Vs. M/s A.R. …
ICSI can not charge fee higher than prescribed under RTI Rules to supply certified copy of answer sheet where application made under RTI Act – Supreme Court ABCAUS Case Law Citation: ABCAUS 2894 (2019) (04) SC The instant appeal was filed by the Institute of Companies Secretaries of …
Disallowance for commission paid on sale of stamp papers partly deleted. It was impractical to maintain record or take receipt many times in a day from each and every person. ABCAUS Case Law Citation: ABCAUS 2893 (2019) (04) ITAT In the instant case, the appeal was filed …
Order passed by the Tribunal in remand proceedings during pendency of SLP-Remedy available was filing ITA before High Court ABCAUS Case Law Citation: ABCAUS 2892 (2019) (04) SC In the instant case, the Hon’ble High Court had remanded the case to the Tribunal on the issue of deduction …
Central Government entitled to retain excess auction sale proceeds of confiscated goods u/s 125 of the Customs Act, 1962 and is under no obligation to refund the excess amount to the importer. ABCAUS Case Law Citation: ABCAUS 2891 (2019) (04) HC Important Case Laws Cited/relied upon by …