Courts: Gauhati High Court
368 articlesCorporate Law
Corporate Law
CBI has no legal existence, Creation of CBI illegal – HC
Income Tax
Income Tax
Reopening for negligence / recklessness on the Part of A.O. not permissible
Income Tax
Income Tax
Belated filing of return can be no ground for denying Income Tax refund
Income Tax
Income Tax
TDS on income not chargeable to tax should be refunded even if assessee files return belatedly
Income Tax
Income Tax
Interest on payment overdue from customer is deductible u/s. 80-IC
Goods and Services Tax
Goods and Services Tax
‘Inkjet cartridges’ & ‘tonor cartridges’ are parts & accessories of computer systems & peripherals
Income Tax
Income Tax
S. 263 Revision – Revisional jurisdiction cannot be exercised on the ground that AO should have gone deeper
Income Tax
Income Tax
Section 50 nowhere says that depreciated assets shall be treated as short-term assets
Income Tax
Income Tax
Would grant of transport subsidy, interest subsidy and refund of excise duty qualify for deduction under section 80-IB?
Income Tax
Income Tax
Section 127 mandates that assessee must be given a reasonable opportunity of being heard while exercising power to transfer cases
Company Law
Company Law
In case of disagreement by minority, remedy lies u/s 397 & 398 and not in Civil Court
Income Tax
Income Tax
Under Sec 260A of Income Tax Act High Court has no power to condone delay in filing appeal
Income Tax
Income Tax
Block assessments can be reopened U/s. 147/148
Income Tax
Income Tax
