Courts: Andhra Pradesh High Court
Find latest Andhra Pradesh High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law and other taxation and commercial matters.
Whenever order of Re-assessment is passed, Period of Limitation will start from the date of Re-assessment order and not from Original Assessment order
Section 263 could be invoked if both the ingredients are satisfied
S. 263 Only precondition for revising order of AO is that order of AO should be erroneous
Once an assessment is re-opened by virtue of order passed by CIT U/s. 263, the initial order of assessment ceases to be operative
Godown Rent cannot be treated as business Income as it’s not a continuous activity from year to year
Income from Renting of Godown cannot be treated as Business income merely on the basis of Partnership Deed
Explanation 3C to section 43B will have retrospective effect for actual payments
Tax deducted is income received U/s 198 of the IT Act
No Section 54F exemption on Property Purchased in married daughters name
Explanation 3 to section 147 has no application In relation to issue cropped up subsequent to original assessment on new set of facts
Revision of audited report by CA before adoption of earlier audit report in AGM would not constitute misconduct
Interest on Income Tax refund should be spread over the years for which interest is granted
AP High Court grants Stays on Audit by CAG of private Company
Retrospective amendment to Income-tax Act has no impact on DTAA
Andhra Pradesh High Court judgments and orders cover important taxation, commercial, corporate and regulatory disputes. This TaxGuru page compiles Andhra Pradesh High Court case laws concerning Income Tax, GST, Customs, input tax credit, refunds, tax demands, reassessment, penalties, Company Law and other legal matters. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use the collection to research judicial precedents and follow developments affecting taxation and business. TaxGuru publishes recent and significant earlier Andhra Pradesh High Court decisions with summaries and analysis explaining important issues and legal principles. This page provides a convenient resource for readers researching tax, corporate, commercial and regulatory litigation before the Andhra Pradesh High Court.
