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Trust Registration cannot be rejected for authorisation to administer trust to 2 Trustees

Case Name : CIT Vs Angels Educational Trust (Madras High Court)
Appeal Number : T.C.A.No. 619 of 2011
Date of Judgement/Order : 17/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Madras High Court (1758)
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Reassessment notice invalid if AO not applied his mind & not supplied reasons

Case Name : R N Khemka Enterprises (P) Ltd. Vs ITO (ITAT Delhi)
Appeal Number : ITA No.7244/DEL/2019
Date of Judgement/Order : 12/08/2021
Related Assessment Year : 2011-12
Courts : All ITAT (14947) ITAT Delhi (3704)
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TDS deductible on conveyance allowance by LIC to its Development Officers

Case Name : Life Insurance Corporation of India Vs. ITO (TDS) (Orissa High Court)
Appeal Number : Writ Petition (Civil) No. 593 of 2003
Date of Judgement/Order : 24/08/2021
Related Assessment Year : 2000-2001
Courts : All High Courts (13939) Orissa High Court (256)
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CIT(A) cannot travel beyond issue selected under limited scrutiny

Case Name : Arjun Transport Company Private Limited Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 4984/MUM/2019
Date of Judgement/Order : 02/07/2021
Related Assessment Year : 2016-17
Courts : All ITAT (14947) ITAT Mumbai (3583)
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Section 14A disallowance based on invalid satisfaction not sustainable

Case Name : HCL Comnet Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 135/Del./2018
Date of Judgement/Order : 25/08/2021
Related Assessment Year : 2013-14
Courts : All ITAT (14947) ITAT Delhi (3704)
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Orissa HC stays section 148 notice issued in violation of section 148A

Case Name : Charana Panda (HUF) Vs ITO (Orissa High Court)
Appeal Number : W.P.(C) No. 23176 of 2021
Date of Judgement/Order : 24/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Orissa High Court (256)
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Delhi HC Ruling On Refund of Amount Adjustment Towards Pre-Deposit In Excess of 20%

Case Name : Skyline Engineering Contracts (India) Private Limited Vs DCIT (Delhi High Court)
Appeal Number : W.P.(C) 6172/2021 & CM APPL. 19561/2021
Date of Judgement/Order : 23/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Delhi High Court (3374)
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HC upheld deletion of imaginary estimation & enhancement of turnover

Case Name : CIT Vs Paul Devaraj (Madras High Court)
Appeal Number : Tax Case Appeal No.236 of 2021
Date of Judgement/Order : 01/04/2021
Related Assessment Year : 2009-10
Courts : All High Courts (13939) Madras High Court (1758)
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Secured debt has priority over Government dues/tax dues

Case Name : Edelweiss Asset Reconstruction Co. Ltd. Vs Tax Recovery Officer (Bombay High Court)
Appeal Number : Writ Petition (L) No. 7964 of 2021
Date of Judgement/Order : 27/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Bombay High Court (1880)
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HC allows Rabobank to pay 50% of disputed tax under DTVSV Scheme

Case Name : Cooperative Rabobank U A Vs CIT (Bombay High Court)
Appeal Number : Writ Petition No. 1028 of 2021
Date of Judgement/Order : 27/08/2021
Related Assessment Year : 2002-03
Courts : All High Courts (13939) Bombay High Court (1880)
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