Category: Judgments
Ex parte penalty order passed ignoring adjournment application filed set aside as the CIT-A had never ever bothered to peruse the Appellate Folder ABCAUS 2420 (2018) 07 ITAT The instant appeal was filed by the assessee against an order passed by the Commissioner of Income Tax (Appeals) whereby …
Sale of Edible white button mushroom held as agricultural income exempt u/s 10(1). Soil even when separated from land continues to be a specie of it – ITAT ABCAUS Case Law Citation: ABCAUS 2419 (2018) 07 ITAT The Hon’ble President ITAT had referred the following question to the …
Non constitution of GST Appellate Tribunal in the State of Uttar Pradesh-High Court calls personal affidavit from Principal Secretary on reasons for delay and steps taken till date. ABCAUS Case Law Citation: ABCAUS 2418 (2018) 07 HC The instant writ petition had been filed against the proceedings under …
Expenses on Business Management Course abroad for directors son held as not incurred wholly and exclusively for the purpose of business of assessee ABCAUS Case Law Citation: ABCAUS 2417 (2018) 07 HC The instant appeal was filed by the appellant company against the order passed by the Income …
Ex President of Institute of Actuaries found guilty of professional misconduct for submitting fake air travel bill. Life ban and fine reduced by Appellate Authority ABCAUS Case Law Citation: ABCAUS 2416 (2018) 07 AA The instant appeal was filed by the appellant actuary against the order passed by …
Deduction u/s 80IA claimed in return filed after issue of notice u/s 153A allowable. Supreme Court dismisses SLP of ITD. Company was held developer not contractor ABCAUS Case Law Citation: ABCAUS 2415 (2018) 07 SC In 2016 the Income Tax Department (Revenue) had filed an appeal before the …
Authorities should give specific finding on explanation of assessee in the light of the case law relied upon. ITAT remands penalty u/s 271E for repayment of loan in cash ABCAUS Case Law Citation: ABCAUS 2414 (2018) 07 ITAT The instant appeal was filed by the assessee against the …
Ad hoc disallowance of expenses for personal use of vehicle telephone deleted as AO did not bring any finding of fact against the assessee on record-ITAT ABCAUS Case Law Citation: ABCAUS 2413 (2018) 07 ITAT The instant appeal was filed by the assessee against the order passed by …
Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief in rejecting objections but also in adding the entire amount to the returned income – High Court ABCAUS Case Law Citation: ABCAUS 2412 (2018) 07 HC The instant …
Disallowance of Partners remuneration of CA firm deleted by ITAT as the deed mentioned the method of quantification u/s 40(b)(v) of the Income Tax Act ABCAUS Case Law Citation: ABCAUS 2410 (2018) 07 ITAT The instant appeal was filed by a chartered accountants firm against the order of …
