Held that assessee providing education activities only which results in university degrees in various courses is eligible for exemption u/s 11.
Held that the present application is allowed and bail is granted after taking into consideration the maximum punishment and provisions of compounding the offences and also that trial will take its own time to conclude
Kapri International Pvt. Ltd. (In Liquidation) Through Liquidator Vs CIT (Delhi High Court) Held that any proceeding challenging a decision by the department in respect of tax, interest, penalty, fee etc. would come within the purview of a ‘dispute’ which would enable a party to approach the department for a resolution under the Direct Tax […]
Held that repair expenditure of propaganda van, a gifted vehicle, was alleged to be met by the donor. The onus was on assessee to negate the allegation of revenue. However, no such onus was discharged. Disallowance of expenditure justified.
Held that when two choices are available, one under the provisions of the Payment of Gratuity Act and the other under such arrangement with the employer and if the latter offers better terms, the employee cannot be denied the right to receive those higher benefits.
Held that offences under Section 138 of the NI Act and Section 420 of IPC are distinct from each other because ingredients of the two offences are different. Person can be prosecuted under both the said sections.
Held that the respondent i.e. Yes bank being a private Bank is not amenable to the writ jurisdiction of this Court.
Held that the re-assessment and addition of the duly accounted cash sales of the assessee as unexplained cash credits u/s 68 by the AO without rejection of the books of account of the assessee u/s 145(3) of the Act is unjustified
Held that the power to grant bail is not to be deployed as a mechanism for imposing sentence even before a guilt is yet to be proved and established.
Held that impugned order without any DIN is in violation of CBDT circular no. 19/2019 dated 14.08.2019 and hence held as invalid.
