Category: Judgments
If assessee liable to pay service tax refund limitation period applies to refund application as stipulated u/s 11B of Central Excise Act 1944 – High Court ABCAUS Case Law Citation: ABCAUS 2022 (2017) (08) HC The Substantial Question of Law framed for determination: Whether the Customs, Excise and …
Legal expenses to defend writ filed to quash mining lease of the company are revenue expenditure not capital expenditure and deduction is allowable u/s 37 of the Income Tax Act, 1961 – High Court ABCAUS Case Law Citation: ABCAUS 2021 (2017) (08) HC The Substantial Question of …
Google India gets relief in deposit against income tax demand from High Court. The High Court reduced the deposit to 30% against the outstanding tax demand from 50% as directed by the ITAT ABCAUS Case Law Citation: ABCAUS 2020 (2017) (08) HC Brief Facts of the Case: The …
Disallowance u/s 37 for legal fee paid in excess of damages received in the relevant case deleted. Profit in immediate proximity not a basis of disallowance – High Court ABCAUS Case Law Citation: ABCAUS 2019 (2017) (08) HC The Grievance: The appellant revenue had filed the instant …
Travelling Expenses claimed us 57 did not attract concealment penalty particularly when untenable claim was made on the advice of an Accountant and coming to know, the assessee offered the same to taxation – High Court ABCAUS Case Law Citation: ABCAUS 2018 (2017) (08) HC The Issue: …
Penalty for failure to pay advance income tax by trust claiming exemption u/s 11 upheld when for last forty years, income was held to be taxable by ITAT- High Court ABCAUS Case Law Citation: ABCAUS 2017 (2017) (08) HC The Substantial Question of Law framed for determination: …
For registration u/s 12AA only objects and genuineness of activities are relevant considerations. Failure to prove genuineness of donation or loan can not lead to negative inference. High Court approves ITAT view ABCAUS Case Law Citation: ABCAUS 2016 (2017) (08) HC The Substantial Question of Law framed for …
Kerala High Court allows Petitioner manual ITR filing without Aadhaar-Enrolment ID The Hon’ble Kerala High Court has directed the Income Tax Officer to allow a petitioner to file IT returns through manual filing without insisting on Aadhaar number / Enrolment No., pending disposal of the writ petition. This …
Statements recorded u/s 132 (4) do not constitute incriminating material by themselves for the assumption of jurisdiction under Section 153A – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2015 (2017) (08) HC The Substantial Question of Law framed for determination: Whether having regard to the materials seized …
LPG Bottling activity amounts to production under sections 80HH, 80-I and 80-IA-Supreme Court. The word production is wider than the word manufacture. ABCAUS Case Law Citation: ABCAUS 2014 (2017) (08) SC The Substantial Question of Law framed for determination: Whether bottling of LPG is an activity which amounts …