Category: Judgments
Rule 12B of Excise Rules 2002–Aggregate of all clearances exceeding the limit prescribed in the exemption notification was liable to duty – Supreme Court ABCAUS Case Law Citation: ABCAUS 2805 (2019) (02) SC Important Case Laws Cited/relied upon by the parties Gurupad Khandappa Magdum v. Hirabai Khandappa Magdum …
Income tax law on substantial question of law – Supreme Court explains options available before the High Court when no question of law is urged or framed ABCAUS Case Law Citation:ABCAUS 2803 (2019) (02) SC Important Case Laws Cited/relied upon by the parties State of Maharashtra vs. Vithal Rao Pritirao Chawan, (1981) 4 SCC 129, Jawahar Lal Singh vs. Naresh Singh & Ors., (1987) 2 SCC 222, State of U.P. …
Writ Petition was not maintainable against show cause notice on the issue of service tax classification as cargo handling service instead of goods transport agency–Supreme Court quashes High Court order ABCAUS Case Law Citation:ABCAUS 2802 (2019) (02) SC Important Case Laws Cited/relied upon by the parties Deputy Commissioner, …
Allowability u/s 37(1) of fine /penalty for redemption of goods ordered to be confiscated for breach of import conditions – High Court explains the Law ABCAUS Case Law Citation:ABCAUS 2801 (2019) (02) HC Important Case Laws Cited/relied upon by the parties CIT V/s. Ahmedabad Cotton Mfg. Co Ltd. …
Depreciation on Car registered in the name of Director- Supreme Court dismisses SLP of the Revenue against dismissal of the question of law ABCAUS Case Law Citation: ABCAUS 2800 (2019) (02) SC The Hon’ble Supreme Court has dismissed the SLP of the Revenue against inter alia the issue …
Pre-dating demand notice even before the assessment order was passed showed the assessee was denied any opportunity of hearing in violation of natural justice – ITAT ABCAUS Case Law Citation: ABCAUS 2799 (2019) (02) ITAT In the instant case, the assessee had filed the appeal against the order …
Addition for unexplained cash credit u/s 68 deleted when assessee’s accountant wrongly passed such entries in the books of accounts ABCAUS Case Law Citation: ABCAUS 2798 (2019) (02) ITAT In the instant case, the assessee had filed the appeal against the order passed by the Commissioner of Income …
IBBI debars Insolvency Professional for ten years as her husband assigned CIRPs of 15 CD and wife consented to act as IRP for exorbitant fees ABCAUS Case Law Citation: ABCAUS 2797 (2019) (02) IBBI In the instant case, both husband and wife were insolvency professionals registered with the …
Penalty u/s 271(1)(c) deleted for claiming depreciation on assets for which invoices were raised by the vendor in the name of the other firm – ITAT ABCAUS Case Law Citation: ABCAUS 2796 (2019) (02) ITAT The appeal in the instant case was filed by assessee against the appellate …
Vacancy allowance u/s 23(1)(c) allowable for property not let out due to reasonable cause or despite effort. Municipal rate substituted for comparable market rent ABCAUS Case Law Citation: ABCAUS 2795 (2019) (02) ITAT Important Case Laws Cited/relied upon by the parties CIT vs. Tip Top Typography 368 ITR …
