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Tata Teleservices Limited Vs Pr CIT
Delhi High Court : *Tata Teleservices Limited Vs The Pr CIT & Another* *Court- Delhi High Court* *Date-19/11/2020* *Sub- Claim of refund out of ad hoc payment made towards 20% of demand for a number of years , pursuant to favourable decision in some of the years * The Delhi High court in the above was dealing with a… Read More ...
S K Srivastava, IRS (Retd) Vs CBI & Another
Allahabad High Court: Case:S K Srivastava, IRS(Retd) Vs CBI & Ors Court-Allahabad High Court Date-04/11/2020 Sub: Charges against the Commissioner (Appeals) u/s 120B and 420 of IPC and 482 of CrPC for various acts including antedating of 13 orders as well as deciding appeals which were not within his jurisdiction in collusion with a Chartered Accountant. The Allahabad… Read More ...
UNITY INDUSTRIES V ITO (ITAT )
ITAT BANGALORE - SMC BENCH: Whether the AO can resort to rectification under section 154 to make a disallowance u/s 40A(3) when the order under section 143(3) has been passed after due scrutiny of accounts. Held NO Whether the amendment to Rule 6DD(j) which provided for residual exceptional cases from 1995 onwards has resulted in making the plea of commercial… Read More ...
Armoury International Vs.Asst. CIT 21(3)
ITAT Mumbai A Bench: When the return of income and the assessed income are same, the machinery provision for levy of penalty u/s. 271(1)(c) fails, as the penalty u/s. 271(1)(c) is levied with reference to the tax sought to be evaded, which is the difference between the income returned and that assessed by the A.O. The Hon'ble Delhi High… Read More ...
VETINDIA PHARMACEUTICALS LIMITED …APPELLANT(S) VERSUS STATE OF UTTAR PRADESH AND ANOTHER …RESPONDENT(S)
Supreme Court of India : The Apex Court in the above case interalia held that there is no doubt that the High Court in its discretionary jurisdiction may decline to exercise the discretionary writ jurisdiction on ground of delay in approaching the court. But it is only a rule of discretion by exercise of self restraint evolved by the court… Read More ...
Shree Trustee Atma Kamal Labdhisurishwarji Jain Gyanmandir Trust & Another Vs State of Maharashtra
Bombay High Court : Atma Kamal Jain Gyan Mandir Trust Vs The State of Maharashtra & Ors Bombay High court Date-10th November 2020 Sub: Opening of Two Jain temples for Diwali Pujanotsav- allowed by Bombay High Court The Bombay High court in the case of Jain Gyan Mandir trust was dealing with request of the appellant to allow the… Read More ...
Indu Singh Vs Surender Kamboj & Ors
Delhi Hiigh Court : Indu Singh Vs Surender Kamboj & Ors Delhi High Court Date of Decision-10th November,2020 Sub: Family settlement- Dispute regarding properties-whether individual property or joint family property The Delhi High court in the above case was dealing with the case of the appellant that 3 immovable properties which were subject matter of partition earlier were her… Read More ...
Raayan Chawla Vs University of Delhi & Another
Delhi High court: Raayan Chawla Vs University of Delhi Delhi High court *Date of Judgement -06/11/2020* *Sub-Change of name in the records of University -Refusal- Writ allowed with interesting observations regarding Right to change of name:* “*1. Four centuries ago, when William Shakespeare wrote the Classic “Romeo and Juliet”, he felt that name did not matter much. In… Read More ...
Sanjiv Kumar Mittal Vs DC(Trc) CGST Commissionerate Delhi South & Ors
Delhi High court : *Sanjiv Kumar Mittal Vs DC(Trc)CGST Commissionerate Delhi South & Ors* *Delhi High court* *Date of order 06-11-2020* *Subject- Validity of attachment of bank account of former director in relation to liability of service tax under Finance Act, 1994.* The Delhi High court in the above case was dealing with recovery of service tax liability under… Read More ...
Agilent Technologies Private Limited Vs ACIT Circle 1(2) New Delhi
Delhi High court : Agilent Technologies Private Limited Vs ACIR Circle1(2), New Delhi Date -05/11/2020 Delhi High Court Subject:Appeal effect order not being passed and consequent refund order not being issue. The petition in the above case challenged the inaction on part of the AO to the appeal effect orders for AY 2006-07 and issue consequent refund order of… Read More ...