Category: Judgments
Reevaluation of Patent Agent Examination answer sheet not permissible as policy adopted by CGPDTM prohibited reevaluation/reassessment -High Court ABCAUS Case Law Citation: ABCAUS 2518 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: Ran Vijay Singh & Ors. v. State of Uttar Pradesh & Ors.: (2018) …
Claim of deprecation in revised return cannot be denied on the ground that it was not claimed in original return. Section 119(2)(b) had no applicability to the case- ITAT ABCAUS Case Law Citation: ABCAUS 2517 (2018) 09 ITAT Important Case Laws Cited/relied upon by the parties: Principal Commissioner …
Bogus Purchase 100% disallowance-Dismissal of SLP by Supreme Court did not merge the dismissal of the SLP into the order of the Apex Court – ITAT ABCAUS Case Law Citation: ABCAUS 2516 (2018) 09 ITAT Important Case Laws Cited/relied upon by the parties: Malabar Industrial Co. Ltd. vs. …
When no substantial question of law was framed, High Court had no jurisdiction to examine the issue in its second appellate jurisdiction- Supreme Court ABCAUS Case Law Citation: ABCAUS 2515 (2018) 09 SC Important Case Laws Cited/relied upon by the parties: Sanatosh Hazari vs. Purushottam Tiwari Surat Singh vs. Siri Bhagwan & Ors. The instant appeal was filed by the plaintiffs against the final judgment and order passed by the High Court in Second …
Reopening quashed as assessee was only a benamidar of alleged bank accounts and no action was taken against the real account holder ABCAUS Case Law Citation: ABCAUS 2514 (2018) 09 ITAT The instant appeal has been preferred by the Assessee against the order passed by the CIT(A) whereby …
Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA when occupants were not owners of the land on which they had built illegal huts – High Court ABCAUS Case Law Citation: ABCAUS 2513 (2018) 09 HC The Revenue had filed the instant appeal(s) under the Income …
Interest on enhanced compensation for Land Acquisition taxable on accrual basis as per law laid down by Hon’ble Supreme Court ABCAUS Case Law Citation: ABCAUS 2512 (2018) 09 ITAT Important Case Laws Cited/relied upon by the parties: M/s Rama Bai vs CIT By the instant appeal was filed …
Concealment penalty deleted when income suo moto declared in return filed u/s 148 without the same being brought to its notice by the AO ABCAUS Case Law Citation: ABCAUS 2511 (2018) 09 ITAT By the instant appeal was filed by the assessee against the order of the Commissioner …
Set back to Rahul and Sonia Gandhi on reopening of income tax cases for Young Indian share allotment not disclosed . Delhi High Court dismisses Petitions for non disclosure of taxing event ABCAUS Case Law Citation: ABCAUS 2510 (2018) 09 HC By the instant common judgment, the Hon’ble …
Asking details of land improvement cost incurred 25 years ago uncalled for. ITAT allows ad-hoc deduction of 25% of cost of improvement claimed. ABCAUS Case Law Citation: ABCAUS 2509 (2018) 09 ITAT This appeal was filed by the assessee against the order of CIT(A) confirming disallowance towards cost …