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Latest Supreme Court Verdicts

  1. CIT vs. Laxman Das Khandelwal (Supreme Court) According to Section 292BB of the Act, if the assessee had participated in the proceedings, by way of legal fiction, notice would be deemed to be valid even if there be infractions as detailed in said .....

  2. PCIT vs. S. G. Asia Holding (I) Pvt. Ltd (Supreme Court) In view of the guidelines issued by the CBDT in Instruction No.3/2003 the Tribunal was right in observing that by not making reference to the TPO, the Assessing Officer had breached the mandatory inst .....

  3. PCIT vs. Maruti Suzuki India Limited (Supreme Court) In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional .....

Latest High Court Verdicts

  1. Fomento Resorts & Hotels Ltd vs. ACIT (Bombay High Court) (Goa Bench) The moot question is, therefore, the disposal of the objections by the Assessing Officer in his assessment order dated 26th March, 2004 constitutes sufficient compliance with the procedure prescribed .....

  2. Rajendra Shah s/o. Ambalal Shah vs. State of Maharashtra (Bombay High Court) In Homi Phiroz Ranina & Ors. vs. State of Maharashtra & Ors., the complaint was filed for delay in remitting the tax deducted. The applicant has taken stand that he was non- executive Direct .....

  3. Pankajbhai Jaysukhlal Shah vs. ACIT (Gujarat High Court) Since the notice under section 148 of the Act is a jurisdictional notice, any inherent defect therein cannot be cured under section 292B of the Act. A notice under section 148(1) of the Act would be a .....

Latest ITAT Verdicts

  1. Asha Gandhi vs. ITO (ITAT Chandigarh) In my experience as a dispenser of Justice, I have noticed that generally the violations of tax laws by new assessees do not occur because they are so desired but because of sheer lack of proper advic .....

  2. Safeflex International Ltd vs. ITO (ITAT Jaipur) It is thus seen that the Special Economic Zones Act, 2005 had initially inserted sub-section (6) in section 115JB of the Act to provide that the provisions of section 115JB shall not apply to income a .....

  3. Atlas Copco (India) Limited vs. DCIT (ITAT Pune) It is relevant to note the judgment of the Hon’ble Bombay High Court in Vijay Vishin Meghani Vs. DCIT & Anr (2017) 398 ITR 250 (Bom) holding that none should be deprived of an adjudication on m .....

Latest Useful Information

  1. CBDT Notification Reg E-assessment Scheme, 2019 The CBDT has vide Notification dated 12th September, 2019 brought into force the much awaited E-assessment Scheme, 2019. The objective of the scheme is to curb corruption by making tax filing and thei .....

  2. CBDT Directive Reg Processing Of Returns U/s 143(1) Having Refund Claims The Directorate of Income-tax (Systems) has issued an important directive dated 12.09.2019 on the subject of functionality for processing of returns having refund claims which were not processed withi .....

  3. Prosecution Of Offenses: CBDT Fulfils PM’s Promise & Spares Petty Offenders From Prosecution The CBDT has vide Circular No. 24/2019 dated 09.09.2019 specified the procedure for identification and processing of cases for prosecution under Direct Tax Laws. The CBDT has specified detailed criter .....

Latest Articles By Legal Luminaries

  1. CBDT Notification Reg E-assessment Scheme, 2019 The CBDT has vide Notification dated 12th September, 2019 brought into force the much awaited E-assessment Scheme, 2019. The objective of the scheme is to curb corruption by making tax filing and thei .....

  2. CBDT Directive Reg Processing Of Returns U/s 143(1) Having Refund Claims The Directorate of Income-tax (Systems) has issued an important directive dated 12.09.2019 on the subject of functionality for processing of returns having refund claims which were not processed withi .....

  3. Prosecution Of Offenses: CBDT Fulfils PM’s Promise & Spares Petty Offenders From Prosecution The CBDT has vide Circular No. 24/2019 dated 09.09.2019 specified the procedure for identification and processing of cases for prosecution under Direct Tax Laws. The CBDT has specified detailed criter .....

Latest Blog Posts

  1. New India Vision – Voice Of Professionals – Suggestions For Speedy Disposal Of Matters And Effective Administration Of Justice Dr. K. Shivaram, Sr. Advocate, has lauded Shri Narendra Modi, the Hon'ble Prime Minister, for unveiling the 'New India Vision & Road Map' for the Country. He has pointed out that in the 'New Indi .....

  2. Govt Wants To Splurge Rs. 436 Cr To Install “Justice Clocks” But Not A Penny For Speedy Disposal Of Matters Dr. K. Shivaram, Sr. Advocate, laments that the Government has turned a complete blind eye to the woes plaguing the judiciary. There is not even a whisper about allocating funds to the judiciary in t .....

  3. CBDT Should Set Its Own House In Order Before Alleging That The ITAT’s Order Are “Perverse” Dr. K. Shivaram, Sr Advocate, has taken strong exception to the move of the CBDT to set up a committee to examine “perverse orders” of the ITAT. He argues that such a move is not justified .....

Latest Forum Discussions

  1. Re: Relief u/s 89(1) rectification u/s 154 and subsisting interest demand Why the demand has come for the sake of discussion. Where is the difference between the taxpayer and the department. .....

  2. Re: SECION 50C IS APPLICABLE TO HOUSING CO OPRATIVE Yes it is applicable. As the section 50C speaks of transfer. transfer from one person to another person. Here in the case cited, the transfer is from coperative society to its member. both are distinc .....

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