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Latest Supreme Court Verdicts

  1. Asset Reconstruction Company (India) Limited vs. Bishal Jaiswal (Supreme Court) Under S. 18 an acknowledgement of liability signed by the party against whom the right is claimed gives rise to a fresh period of limitation. Under Explanation (b) to the Section the word ‘signed’ .....

  2. In Re: Expeditious Trial Of Cases Under Section 138 Of N.I. Act 1881. Chapter XVII inserted in the Negotiable Instruments Act, containing Sections 138 to 142, came into force on 01.04.1989. Dishonour of cheques for insufficiency of funds was made punishable with impriso .....

  3. DCIT vs. Pepsi Foods Ltd (Supreme Court) Judged by both these parameters, there can be no doubt that the third proviso to Section 254(2A) of the Income Tax Act, introduced by the Finance Act, 2008, would be both arbitrary and discriminatory .....

Latest High Court Verdicts

  1. Sadruddin Tejani vs. ITO (Bombay High Court) Before Hon’ble High Court, the Petitioner challenged the arbitrary and unreasonable action of the Designated Authority (Respondent No.2) in rejecting the declarationfiled under the DTVSV Act. It was .....

  2. Little Angels Education Society vs. UOI (Bombay High Court) We do not find any error or infirmity in the view taken by the CBDT vide Circular No.2 / 2020 or by the Commissioner while passing the impugned order dated 19.02.2020. Fixing a period of one year’s .....

  3. Macrotech Developers Limited vs. PCIT (Bombay High Court) The prosecution against the petitioner has been initiated under section 276-C(2) of the Act because of the delayed payment of the balance amount of the self-assessment tax. Such delayed payment cannot .....

Latest ITAT Verdicts

  1. Maria Fernandes Cheryl vs. ITO (ITAT Mumbai) As noted by the Central Board of Direct Taxes circular # 8 of 2018, explaining the reason for the insertion of the third proviso to Section 50C(1), has observed that "It has been pointed out that the .....

  2. Shiv Bhagwan Gupta vs. ACIT (ITAT Patna) The Assessing Officer has levied penalty @ 10% of the alleged undisclosed income, however, it is a matter of record in this case that the assessee has not made any surrender of any undisclosed income .....

  3. Sajan Kumar Jain vs. DCIT (ITAT Delhi) In our considered opinion, once a valid return of income was available on record, which was already processed issuing notice u/s 142(1) of the Act asking the assessee to furnish fresh notice in itself .....

Latest Useful Information

  1. Faceless Appeal Scheme Challenged In The Orissa High Court The Cuttack Tax Bar Association (Life Member of AIFTP) has filed a Writ Petition in the Orissa High Court bearing W.P.(C) No.33457 of 2020 against the Notification of the Union Government for Faceless .....

  2. AIFTP Moves The Hon’ble Supreme Court For Appointment Of ITAT Members The All India Federation of Tax Practitioners (AIFTP) has filed an Impleadment application on March 08, 2021, before the Hon’ble Supreme Court in the case of 
  3. The Finance Bill, 2021: Conceptual Issues & Constitutional Challenges All India Federation of Tax Practitioners (AIFTP) has organized a two-day Virtual National Tax Conference on 17th and 18th February, 2021 for an in-depth discussion on the Finance Bill, 2021 and its i .....

Latest Articles By Legal Luminaries

  1. Faceless Appeal Scheme Challenged In The Orissa High Court The Cuttack Tax Bar Association (Life Member of AIFTP) has filed a Writ Petition in the Orissa High Court bearing W.P.(C) No.33457 of 2020 against the Notification of the Union Government for Faceless .....

  2. AIFTP Moves The Hon’ble Supreme Court For Appointment Of ITAT Members The All India Federation of Tax Practitioners (AIFTP) has filed an Impleadment application on March 08, 2021, before the Hon’ble Supreme Court in the case of 
  3. The Finance Bill, 2021: Conceptual Issues & Constitutional Challenges All India Federation of Tax Practitioners (AIFTP) has organized a two-day Virtual National Tax Conference on 17th and 18th February, 2021 for an in-depth discussion on the Finance Bill, 2021 and its i .....

Latest Blog Posts

  1. The Curious Case Of The Tribunals: One Of The Finest Institutions Of The Judiciary Will Suffer On Account Of The Tribunals Reforms (Rationalisation And Conditions Of Service) Ordinance, 2021 Dr. K. Shivaram, Senior Advocate, has pointed out that the Ordinance defeats the decision of the Supreme Court in Tax Practitioners From Across The Country Salute The Income Tax Appellate Tribunal Tax Practitioners from across the country salute the Income Tax Appellate Tribunal oldest Temple of Justice, which is considered as Mother Tribunal in India, on completion of 80years of its purpose .....

  2. Vision 2022: Expectation Of Stakeholders From The ITAT Dr. K. Shivaram, Senior Advocate, has made the fervent appeal, on the auspicious occasion of the 80th Foundation Day of the ITAT, that all stakeholders, namely, the Tax Bar, the Ld. Members, the CBDT .....

Latest Forum Discussions

  1. Gabbar is back Hello my friends I am back, I stopped writing against the ITAT members for the reason that I was in the que of being judicial member of ITAT, and many my well wishers advised me not to write against t .....

  2. Re: car lifetime tax