Type: Judiciary
68,481 articlesIncome Tax
Income Tax
Interest U/s 220(2) to be Recomputed After Rectification – Not From Rectification Date
Income Tax
Income Tax
Sec 68 Addition Set Aside – Documentary Evidence Accepted; Matter Remanded for Loan Repayment Verification
Corporate Law
Corporate Law
Writ Petition Dismissed as DRT Order Appealable Under SARFAESI Act: AP HC
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Corporate Law
Corporate Law
Legislative Assembly Speaker doesn’t enjoy constitutional immunity from judicial scrutiny under Article 122 and 212
Income Tax
Income Tax
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
Company Law
Company Law
Condonation of delay in filing annual returns only averts penalty and prosecution and not disqualification of directors
Income Tax
Income Tax
Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
Income Tax
Income Tax
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Fema / RBI
Fema / RBI
Benamidar unable to explain source of funds for acquiring alleged property: Appeal dismissed
Goods and Services Tax
Goods and Services Tax
GST Demand on Contractors Stayed Due to Pending Decision on DJB’s Status as Local Authority
Income Tax
Income Tax
Assessment Quashed Due to 9-Month Delay in Recording Satisfaction Under Section 158BD
Goods and Services Tax
Goods and Services Tax
