Category: Judgments
Deliberate non production of books of account held as concealment of income. Books maintained in computer even if lost can be generated. – High Court ABCAUS Case Law Citation: ABCAUS 2463 (2018) 08 HC In number of, if not the most cases of civil contractors, they often and …
Tahbazari is not covered under TCS provisions u/s 206C(1C). Toll plaza does not include Tahbazari as there is no toll set up when licence is issued – High Court ABCAUS Case Law Citation: ABCAUS 2462 (2018) 08 HC The instant appeal had been filed by the Apar Mukhya …
Agricultural land-revenue records can not be rejected without any basis or material evidence holding it to be an mechanical entry – ITAT ABCAUS Case Law Citation: ABCAUS 2461 (2018) 08 ITAT The instant appeal had been filed by the assessee against the order passed by CIT(A) in sustaining …
Jaypee Infratech Insolvency proceedings to continue at NCLT-We cannot be unmindful of interests of 92% of home buyers who preferred possession of homes-SC ABCAUS Case Law Citation: ABCAUS 2460 (2018) 08 SC The instant writ had been filed under Article 32 of the Constitution for protecting the interests …
Chapter VI-A deduction allowable on disallowance u/s 40(a)(ia) for profits of the eligible business so enhanced by the disallowance- ITAT ABCAUS Case Law Citation: ABCAUS 2457 (2018) 08 ITAT The instant appeal was filed by the assessee challenging the order passed by CIT(A) confirming inter alia disallowance u/s …
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 …
