Allahabad High Court

No Penalty- When deeming provisions are applied for assessing income

Pr. CIT Vs. M/S Hariom Steels (P) Ltd. (Allahabad High Court)

Hon'ble Allahabad High Court has in the case of Hariom Steels Pvt Ltd has held that penalty cannot be levied when deeming provisions are applied for assessing income....

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In absence of Original WhatsApp Forward Can’t be treated as Document

National Lawyears Campaign Vs Union of India & ORS (Delhi High Court)

What they believe to be information is a post circulated on WhatsApp platform or an alleged translation in a website. The alleged information is not claimed to be true to their knowledge. It is not even stated in the petition as to how the petitioners have formed a reasonable belief that the alleged post or the translation could be true o...

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Allahabad High Court Summons parties Through Whatsapp

Rohitashwa Kumar Agarwal Vs Bar Council Of U.P (Allahabad High Court)

HC directs the learned Senior Advocate for the petitioner to send WhatsApp message to the Chairman, Sri Anil Pratap Singh and Dr. Ram Jeet Singh Yadav, Secretary/the Election Officer on their mobile requesting them to appear before the Court today....

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Service Tax on Renting of immovable property is Constitutional: Allahabad HC

N.K. Bhasin Vs Union of India (Allahabad High Court)

Nature of the transaction made by the Petitioner with its tenant clearly amounts to renting of an immovable property for the purpose of business or commerce and is, therefore, clearly covered by Section 65(90­a) of the Finance Act, 1994 and service tax is clearly livable thereon...

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RLNG supplied by GAIL is not CNG and is Taxable under UP VAT Act

M/S Bhushan Steel Limited Vs The Commissioner, Commercial Taxes (Allahabad High Court)

1. Whether ‘Regasified Liquefied Natural Gas’ i.e. ‘RLNG’, sold to revisionist by Gas Authority of India Ltd. i.e. ‘GAIL’ is ‘Compressed Natural Gas (CNG)’, so as to oust it from the purview of taxing Entry 8(a) of Schedule IV of Uttar Pradesh Value Added Tax Act, 2008, (hereinafter referred...

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Rejection of Books of Accounts is Pre-Requisite As Per Section 145(3) For Making an Assessment Under Section 144

CIT vs. Pashupati Nath Agro Food Products Pvt. Ltd (Allahbad High Court)

Under section 145 of the Act, rejection of books of accounts is pre-requisite, where books of accounts have been maintained by the assessee, for making additions by the AO on account of estimation of profit....

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Gain on sale of Shares held for 16 years as investment cannot be treated as business income

The Commissioner Of Income Tax Vs M/S Jindal Poly Films Ltd. (Allahabad High Court)

The Government of India Ministry of Finance Department of Revenue vide Circular No. 6 of 2016 of the Central Board of Direct Taxes 29th February, 2016 referring to the earlier circular No. 4 of 2009 dated 15th June, 2007 has laid down that in order to reduce litigation, the sale of listed shares would be treated as capital gain if they ar...

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Addition for sale outside books of Accounts without rejecting of books of account not sustainable

CIT Vs Pashupati Nath Agro Food Products Pvt. Ltd. (Allahabad High Court)

Tribunal formed an opinion where once the account books are expected to be maintained in the prescribed accounting standard, the assessing officer could not have made any additions towards the sale of rice treating it to be outside the books of accounts or towards investing in stock of rice and wheat outside the books of accounts....

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CA guilty of Professional Misconduct for giving forged challan copies

Council of the Institute of Chartered Accountants of India Vs Shri D.K.Agrawal (Allahabad High Court)

This Reference, under Section 21 (5) of Chartered Accountants Act, 1949 (hereinafter referred to as “Act, 1949”), has been received in this Court, sent by Council of Institute of Chartered Accountants of India (hereinafter referred to as “ICAI”) in the matter of D.K.Agrawal, FCA of M/s Dinesh K. Agrawal & Co., Chartered Accountant...

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Triple Talaq: Constitutional Rights Can’t be Infringed: Allahabad HC

Aaqil Jamil And 2 Others Vs State Of U.P. And Another (Allahabad High Court)

Talaq by a Muslim husband to his wife cannot be made in a manner which may infringe her fundamental rights guaranteed under Article 14 and 21 of part III of the Constitution....

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