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All India Federation of Tax Practitioners v. ITO (ITAT Mumbai)
Income-tax Appellate Tribunal-Mumbai Bench (SMC), Honourable Shri Sakijit Dey (Judicial Member) : S. 11 : Property held for charitable purposes - Assessee is engaged in educational activities to spread education in matters relating to tax laws, other laws and accountancy-Entitle to exemption – Order of CIT (A) denying the exemption was reversed . [S.2(15)12A, 80G] Facts: The Assessee is a Charitable Organization which was established on November… Read More ...
Abhay Nigam & Ors Vs Union of India & Ors (Madhya Pradesh High Court)
Madhya Pradesh High Court: Abhay Nigam and others Vs Union of India and others Date 18th June 2021 Court Madhya Pradesh High Court Sub- Whether a writ lies against an order of provisional attachment of property under the Prevention of Money laundering Act, 2002 The appeal court was considering appeal against the provisional attachment of plot of land at… Read More ...
Dharmendra M. Jani Vs. Union of India (Bombay High Court)
Bombay High Court: The Hon’ble High Court of Bombay in the case of Dharmendra M. Jani v. UOI & Ors WP NO.2031 OF 2018 dated June 09, 2021 delivered split judgements while deciding upon the Constitutional validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Service Tax Act, 2017 (IGST). Facts: The petitioner is a… Read More ...
Ketan Ribbons Pvt Ltd v National Faceless Assessment Centre (WP 5846/2021)
Delhi High Court: For AY 2018-2019 Draft Assessment Order and Show Cause notice were issued during lockdown which petitioner could not comply due to lockdown. National Faceless Assessment Centre completed the assessment on 23-5-2021 during lockdown itself. In this interim order Hon'ble Delhi High Court admitting the WRIT stayed the assessment order. Read More ...
Krishna Kishore Singh Vs Sarla A Saraogi & Ors (Delhi High Court)
Delhi High Court : Krishna Kishore Singh Vs Sarla A Saraogi & Ors Forum- Delhi High Court Date-10th June, 2021 Sub-Film on Sushant Singh Rajpur- Right to privacy Vs Right of free speech and expression. Whether the right to privacy of a celebrity extinguishes upon his demise. The Delhi high court in this case was examining the right to… Read More ...
The Institute of Chartered Accountants of India Vs The Institute of Cost Accountants of India (Delhi High Court)
Delhi High Court: Institute of Chartered Accountants of India Vs Institute of Cost Accountants of India Forum Delhi High Court of India Date -3rd June 2021 Sub- INTELLECTUAL PROPERTY RIGHTS RELATING TO REGISTERED AND UNREGISTERED TRADEMARKS Who can use the acronym ICAI seems to be now with the delhi high court with both the professional bodies pitted against… Read More ...
Sheetal Amritlal Patil & Co Vs State of West Bengal & Ors (Calcutta High Court)
Calcutta High Court : Sheetal Amritlal Patil & Co Vs State of West Bengal & Ors Forum-Calcutta High Court Date-11th June, 2021 Sub- Whether all directors/partners of a Company/ Partnership are liable in case of dishonour of a cheque issued by a Company/partnership or only directors/partners who were incharge of affairs of the Company/Partnership are liable. The Hon’ble Calcutta… Read More ...
Sanjay Aggarwal vs National Faceless Assessment Centre (Delhi High Court)
Delhi High Court: A careful perusal of clause (vii) of Section 144B (7) would show that liberty has been given to the assessee, if his/her income is varied, to seek a personal hearing in the matter. The usage of the word 'may' cannot absolve the Revenue from the obligation cast upon it, to consider the request made for… Read More ...
Late Shri Bhushan Lal Sawhney, through his L.R / Wife Smt. Sneh Lata Sawhney v. DCIT (Delhi)(Trib.)
Delhi Tribunal : S. 153A : Assessment-Search-HSBC Bank Geneva-No addition can be made without any incriminating documents seized in the Course of Search-When the information is not provided by Swiss Competent Authority- No addition can be made as undisclosed asset in Swiss Account- Addition was deleted-Penalty was quashed-DTAA-India-France. [S.90, 132(4), 153B(1)(a), Art.26] The Hon’ble Delhi ITAT held that… Read More ...
Devgiri Exports Ltd. vs ITO (NFAC) (Rajasthan High Court)
Hon'ble Rajasthan High Court (JP Bench): Facts : 143(3) read with sections 144B of the Income-taxAct, 1961 - Assessment year 2018-19 – Faceless Assessment – Caseof assessee selected for scrutiny stating “Compliancewith TDS provision on payment outside India” – AO issued various notices calling for information – Assessee dulyreplied to all the notices – Thereafter, AO straight away passed the impugnedassessment… Read More ...