Category: Judgments
Exercise of sales tax revisional power after repeal of Act unsustainable-SC. If new Act manifests different intention General Clauses Act stands excluded. ABCAUS Case Law Citation: ABCAUS 2073 (2017) (09) SC The Substantial Question of Law framed/urged for determination: A common question of law in the present …
Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment proceeding is stayed by an order is covered by the Explanation 1 to Section 153- High Court ABCAUS Case Law Citation: ABCAUS 2072 (2017) (09) HC …
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. 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 …
