Category: Judgments
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. Â 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 …
Acting beyond authority constitutes a misconduct. Dereliction in discharge of duties whether by negligence or deliberate intention or with casualness constitutes misconduct on the part of such employee/officer. ABCAUS Case Law Citation: ABCAUS 2068 (2017) (09) SC The Substantial Question of Law framed/urged for determination: Whether the charges …
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 …
Agreement for the supply of equipments-No TDS deductible u/s 194C of Income Tax Act as per provisions of law, case laws, circulations & clarifications-ITATÂ Â ABCAUS Case Law Citation: ABCAUS 2063 (2017) (09) ITAT The Grievance: The Revenue had filed this Appeal against the order passed by the …
Every Hindu family is legally presumed to be joint in food worship and estate as per settled principle of Hindu law – Supreme Court ABCAUS Case Law Citation: ABCAUS 2062 (2017) (09) SC The Issue: The sole dispute was between the members of one Hindu family, i.e., uncle, …
