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Latest Supreme Court Verdicts

  1. Plastiblends India Limited vs. ACIT (Supreme Court) It may be stated at the cost of the repetition that judgment in Mahendra Mills was rendered while construing the provisions of Section 32 of the Act, as it existed at the relevant time, whereas we are .....

  2. Dayawanti vs. CIT (Supreme Court) In Dayawanti Gupta vs. CIT 390 ITR 496 (Del), the assessee argued before the Delhi High Court that since no incrimi .....

  3. CIT vs. Balbir Singh Maini (Supreme Court) If an agreement, like the JDA in the present case, is not registered, then it shall have no effect in law for the purposes of Section 53A. In short, there is no agreement in the eyes of law which can .....

Latest High Court Verdicts

  1. District Central Co-op. Bank Ltd vs. UOI (Madhya Pradesh High Court) The reason for the said principle is not far to seek. Though periods of limitation, being procedural law, are to be applied retrospectively, yet if a shorter period of limitation is provided by a late .....

  2. Vijay Vishin Meghani vs. DCIT (Bombay High Court) Thus, we find that the Tribunal, out of sheer desperation and frustration and agitated by the fact that the Revenue is not opposing the request for condonation of delay, turned its attention towards t .....

  3. H. Naginchand Kincha vs. Superintendent of Police (Karnataka High Court) The third fold of argument that the accused No.2 is not a public servant and is beyond the contemplation of the statute. The words occurring at Section 8 of the Act “Whoever accepts or obtains, .....

Latest ITAT Verdicts

  1. Claris Life Sciences Limited vs. DCIT (ITAT Ahmedabad) (Special Bench) As a plain reading of the above statutory provisions would show, the lapse, referred to in section 140A(1), is the failure “to pay such (admitted) tax together with interest payable under any provis .....

  2. Harish Narinder Salve vs. ACIT (ITAT Delhi) The claim for depreciation only gets deferred to subsequent Years by claiming it for half year. In our view the deferral of depreciation allowance does not result into any concealment of income or fur .....

  3. M/s. Fancy Wear vs. ITO (ITAT Mumbai) The AO or the FAA have not rejected the books of accounts of the assessee nor have doubted the purchases made by it. The recognised principles of accountancy and tax jurisprudence hold that no sales c .....

Latest Useful Information

  1. ITAT Judicial Member Appointed For Fixed Term Of Three Years After High Court’s Directive Ms. Madhumita Roy had earlier been found ineligible by the ACC for appointment as a Member of the ITAT on the ground that she did not submit the income tax return for the year 2010-2011. The same was .....

  2. CBDT Explains Imp Law On Scope Of Adjustments U/s 143(1)(a) To Returned Income The CBDT has issued Instruction No. 9/2017 dated 11th October, 2017 in which it has explained the scope of clause (vi) of sub-section (a) of section 143(1) of the Income-tax Act, 1961 (`Act') as intro .....

  3. CBDT Directs CIT(A)’s To Dispose All High Tax Effect Cases By 31.12.2017 The CBDT has issued a directive dated 12th October 2017 by which it has referred to the Central Action Plan for FY 2017-18 and directed that all pending appeals having tax effect of more than Rs. 50 c .....

Latest Articles By Legal Luminaries

  1. ITAT Judicial Member Appointed For Fixed Term Of Three Years After High Court’s Directive Ms. Madhumita Roy had earlier been found ineligible by the ACC for appointment as a Member of the ITAT on the ground that she did not submit the income tax return for the year 2010-2011. The same was .....

  2. CBDT Explains Imp Law On Scope Of Adjustments U/s 143(1)(a) To Returned Income The CBDT has issued Instruction No. 9/2017 dated 11th October, 2017 in which it has explained the scope of clause (vi) of sub-section (a) of section 143(1) of the Income-tax Act, 1961 (`Act') as intro .....

  3. CBDT Directs CIT(A)’s To Dispose All High Tax Effect Cases By 31.12.2017 The CBDT has issued a directive dated 12th October 2017 by which it has referred to the Central Action Plan for FY 2017-18 and directed that all pending appeals having tax effect of more than Rs. 50 c .....

Latest Blog Posts

  1. Appointment Of Tribunal Members Rules 2017 – A Veiled Coup By The Executive Over The Judiciary? A Long Legal Battle Ahead! Dr. K. Shivaram, Senior Advocate, has sent the grim warning that new terms of appointment and removal of the Tribunal Members does not auger well for the independence of the institution. He says that .....

  2. Can A Judge Appointed President Of The ITAT Do Judicial Work Of Hearing And Deciding Appeals? The learned author has raised the seminal question whether if a judge of the High Court is appointed President of the ITAT, he constitutes a “Member” and has the jurisdiction to hear and .....

  3. Important Case Laws Relating To Taxability Of Black Money (Demonetisation) & Levy Of Penalty Thereon Advocate Neelam C. Jadhav has prepared a compilation of important judgements relating to the taxability of unaccounted black money deposited in bank accounts in the wake of demonetisation. The compila .....

Latest Forum Discussions

  1. Re: Reopening- Internal audit mechanism I'm sure the information you give is really valuable.
    .....

  2. Reopening on interoretation SCA 11877 / 2017. Cadila health care, GUJ H C Dt. 28/8/17

    Held, reopening on same evidence for interpretation of provision not permissible.

    R K Patel .....

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