Category: Judgments
Disclosure under RTI of file notings regarding sanction of prosecution upheld by High Court. Exclusion clause must be construed keeping in view their object ABCAUS Case Law Citation: ABCAUS 2456 (2018) 08 HC The instant petition was filed by the Government of India under Article 226 and 227 …
ITAT has power u/s 254 to order fresh enquiry either suo motu or on grounds raised. For justice to be done, truth must prevail-High Court ABCAUS Case Law Citation: ABCAUS 2455 (2018) 08 HC The instant appeal had been filed by the Appellant Assessee challenging the order passed …
CIT can not substitute his view over the view taken by AO in the revisionary jurisdiction u/s 263 as AO took one of the possible view ABCAUS Case Law Citation: ABCAUS 2454 (2018) 08 ITAT The instant appeal was filed by the assessee against CIT in invoking the …
AO cannot remain quiet after issuing summons u/s 131 which went unanswered. Without resorting to further investigation no adverse inference could be drawn. ABCAUS Case Law Citation: ABCAUS 2453 (2018) 08 ITAT The instant appeal was filed by the assessee against the order passed by CIT(A) in upholding …
Addition confirmed for non filing of affidavit stating that the assessee had not agreed for the addition during the assessment proceedings as stated in assessment order ABCAUS Case Law Citation: ABCAUS 2452 (2018) 08 ITAT The instant appeal was filed by the assessee against the order passed by …
Prosecution u/s 277 if grave suspicion exists about involvement of the accused, it is expected to frame charge and put the accused on trial ABCAUS Case Law Citation: ABCAUS 2451 (2018) 08 AC The instant revision petition was directed against the order passed by Additional Chief Metropolitan Magistrate …
Failure to download part-B of E-way bill might be human error-High Court orders release of seized goods and vehicle without penalty ABCAUS Case Law Citation: ABCAUS 2450 (2018) 08 HC The Petitioner assessee was aggrieved by the seizure of goods under the provisions of UP GST Act for …
Assessee could not be taxed more than what it had received-High Court upholds Tribunal order allowing commission paid by the assessee ABCAUS Case Law Citation: ABCAUS 2449 (2018) 08 HC Instant Income Tax appeals were filed by the Revenue aggrieved by the order passed by the Income Tax …
There is no provision in the Partnership Act requiring that Partnership Deed should contain the ratio of profit and loss per partner-High Court ABCAUS Case Law Citation: ABCAUS 2448 (2018) 08 HC The only common question of law raised for consideration in the instant appeals was whether Section …
Commission paid to represent assessee before govt agencies for getting work held not an offence u/s 37(1) – ITAT Judgment ABCAUS Case Law Citation: ABCAUS 2447 (2018) 08 ITAT The instant appeal by the assessee was directed against the order of CIT(Appeals) in confirming inter alia the disallowance …