Category: Judgments
No disallowance us 40(a)(ia) as labour charges paid were salary when PF-ES deducted regularly. Salary us 17(1) includes wages and TDS 194C not required-ITAT ABCAUS Case Law Citation: 1047 (2016) (10) ITAT The Grievance: The Assessing Officer (AO) was aggrieved by the order of the CIT(A) in deleting …
Public Limited Company Corporate Veil lifting us 179 of Income Tax Act is possible with prima-facie sufficient material and confronting assessee with show cause-Gujarat High Court. ABCAUS Case Law Citation: 1046 (2016) (10) HC Important Case Law Cited: Pravinbhai M. Kheni v. Assistant Commissioner of Income-tax Brief Facts …
Grant-delay of Income Tax Refund-Conduct of AO was disturbing in not grating-delaying refund based on CBDT Instruction No. 1 of 2015 which was set aside-Bombay High Court ABCAUS Case Law Citation: 1045 (2016) (10) HC Assessment Year 201516 The Challenge: The petition under Article 226 of the Constitution of India …
Concurrent running of sentence us 138 Negotiable Instrument Act 1988 in two cheque dishonour complaint cases. Court empowered with discretion u/s 427 of CPC -Supreme Court ABCAUS Case Law Citation: 1044 (2016) (10) SC Important Case Law Cited: V.K. Bansal vs. State of Haryana and Another (2013) 7 …
Concessional trade tax rate against Form III-B Penalty leviable u/s 4B(6) not u/s 3B of the U. P. Trade Tax Act for failure to sell the goods within the State, export them or sell them in the course of inter-State trade or commerce-SC ABCAUS Case Law Citation: 1043 …
Detention and Demurrage Charges disallowance us 37(1) deleted as they represented contractual charges paid for delay in loading/unloading of material and are part of normal business activities-ITAT ABCAUS Case Law Citation: 1042 (2016) (10) ITAT Brief Facts of the Case: The appellant Revenue in the present case, among …
Mere 46A application to CIT-A do not justify that papers are on record if the assessee’s application under Rule 46A is declined-ITAT ABCAUS Case Law Citation: 1041 (2016) (10) ITAT Brief Facts of the Case: In the present bunch of 6 appeals for for the Assessment years 2005-06 …
Carry forward set off charitable loss us 11 12 allowed by ITAT despite there being no such provisions but for the various decisions of High Courts ABCAUS Case Law Citation: 1040 (2016) (10) ITAT Brief Facts of the Case: The respondent assessee was a charitable society. The income …
Courts power confined to examine arbitration agreement existence only after amendments to the Arbitration and Conciliation Act 1996-Delhi High Court. ABCAUS Case Law Citation: 1039 (2016) (10) HC Important Case Law Referred: Radhakrishnan v. M/s. Maestro Engineers & Ors. (2009) (13) SCALE 403 Brief Facts of the Case: …
Polished granite slab used on floor is not tile under Karnataka Sales Tax Act Entry 8. that there is a distinction between polished granite stone or slabs and tiles-Supreme Court ABCAUS Case Law Citation: 1038 (2016) (10) SC Important Case Law Referred: M/s. Vishwakarma Granites v. Commissioner of …
