All High Courts

Revision U/s. 263 justified for Erroneous & prejudicial Assessment without proper inquiry

CIT Vs. Bhawal Synthetics (India) (Rajasthan High Court)

Where AO allowed set off of interest earned on fixed deposits against interest payable on borrowings then such allowance was erroneous and prejudicial to revenue, therefore, CIT rightly invoked revisionary jurisdiction....

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Onus to justify balance claim of expense on Assessee when he admits part of the same is excessive

CIT Vs. Link Engineer (P.) Ltd. (Delhi High Court)

Where material was found in course of search at third party assessee that assessee had claimed bogus expenditure of 1 crore, towards which assessee had surrendered Rs. 50 lakhs and for balance 50 lakhs, it failed to provide any evidence, then it was made clear that onus of showing that balance expenditure was justified, lay upon assessee....

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Special Audit justified if no book before AO and Specialized nature of business activities and multiplicity of transactions

Takshashila Realties (P.) Ltd. Vs Dy. CIT (Gujarat High Court)

As common question of law and facts arise in this group of petitions and as such in respect of the same assessee, but with respect to different assessment years, all these petitions are disposed of by this common judgment and order....

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Abbreviations in order without indicating what they stand for creates confusion: HC to Tribunal

CIT Vs ITD CEM India JV (Bombay High Court)

High Court held that Tribunal’s order is confusing. In the impugned order, the Tribunal does not indicate what it means by AOP. It does not indicate as to what it means by TAS for both sides tell us that it is identical to TDS, namely, Tax Deducted at Source. We are unhappy with the abbreviations […]...

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Every Majority Decision is Not ‘Cartelisation’: Delhi HC in Reliance Jio Vs. Others

Vodafone India Limited Vs The Competition Commission of India represented by its Secretary & ors. (Bombay High Court)

Bombay High Court quashed and set aside an order of the Competition Commission of India (CCI) which directed a probe into the ‘cartelisation’ charge leveled against Vodafone India, Idea Cellular and Bharti Airtel Limited, by Reliance Jio....

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Service Tax under RCM on Senior Advocates Applicable from April 2016: Delhi HC

Delhi High Court Bar Association & ANR Vs Union of India & Ors (Delhi High Court)

service tax from 1st April 2016 itself ought to have been collected on reverse charge basis. If any client who has paid the fees of the Senior Advocate, has failed to make payment of the corresponding service tax on reverse charge basis, it would be open to the Department to proceed against such client to recover the service tax in accord...

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Service Tax not payable on Financial Advisory Services provided by CRISIL prior to 16.08.2002

Commissioner, Service Tax Vs. M/s. Crisil Ltd. (Bombay High Court)

Advisory services provided by CRISIL does not fall under category of Management Consultancy Services and is correctly classified under the Banking and other Financial Services....

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Perfection And Excellence Is Lacking In Legal Profession: Delhi HC

Swaran & Anr Vs. Indu Wahi & Ors (Delhi High Court)

Perhaps, it is because of the said grounds having been allowed by the Courts to prevail, that perfection and excellence is lacking in the legal profession and mediocrity has set in....

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At registration stage of a charitable trust u/s 12AA CIT not required to look its activities

CIT vs. Shreedhar Sewa Trust (Allahabad High Court)

This appeal under Section 260­A of Income Tax Act, 1961 (hereinafter referred to as the Act, 1961) has arisen from judgment and order dated 12.04.2017 passed by Income Tax Appellate Tribunal, Lucknow Bench A, Lucknow (hereinafter referred to as the Tribunal) in ITA No. 492/LKW/2016....

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Assessment u/s 153A can be made only on the basis of incriminating material found in search

Commissioner of Income Tax­ 20 Vs. Shri. Deepak Kumar Agarwal (Bombay High Court)

Though the name of the respondent ­ assessee is distinct in each of these Appeals, it is agreed that the Revenue is proposing similar questions in all of them. These Appeals of the Revenue arise out of the order passed by the Tribunal and taking a view that the grounds raised are covered, in majority of the cases, by the earlier order of...

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