Courts: Allahabad High Court
1,539 articlesIncome Tax
Income Tax
Transaction once accepted as genuine in assessment can’t be raised in reassessment proceedings
Income Tax
Income Tax
Reopening based on mere report of DVO is invalid, illegal and void-ab-initio
Income Tax
Income Tax
Valuation done by DVO binding on Assessing Officer
Income Tax
Income Tax
S. 68 Assessee cannot be asked to prove source of source or origin of origin
Income Tax
Income Tax
Surrender of income to buy peace of mind is plausible explanation to avoid penalty for concealment
Income Tax
Income Tax
Sale transaction through banking channels can’t be doubted for non-submission of ID proof of buyers
Excise Duty
Excise Duty
Rule 6 not applies to waste like bagasse, press mud, etc. which are not a manufactured product
Income Tax
Income Tax
Assessee entitled to depreciation on toll road/bridge constructed by it under concession agreement
Income Tax
Income Tax
S. 41(1) not applies to unilateral act of writing off of trading liability in year prior to A.Y. 1997-98
Income Tax
Income Tax
Where person has dual capacity, notice u/s. 148 must specify particular capacity
Service Tax
Service Tax
Whether Service provider can claim reimbursement of service tax paid by him on services provided to service receiver
Income Tax
Income Tax
Looted amount of Assessee recovered from Police after completion of Search operations cannot be taxed under block assessment
Income Tax
Income Tax
Income tax Appeal by department not maintainable if tax effect is lower than prescribed by CBDT
Income Tax
Income Tax
