S. 14A : Disallowance of expenditure-Exempt income-Assessing Officer not considering disallowance made voluntary by assessee-Matter remanded to the Tribunal. [S. 254(1), R. 8D]
S. 14A : Disallowance of expenditure-Exempt income-Assessing Officer not considering disallowance made voluntary by assessee-Matter remanded to the Tribunal. [S. 254(1), R. 8D]
S. 12AA : Procedure for registration-Trust or institution-Cancellation of registration-Alternative remedy by an appeal-Writ is not maintainable. [S. 12A, 264, Art. 226]
S. 11 : Property held for charitable purposes-Imparting education-Surplus in educational activities-Alleged excess remuneration to trustee employees-Revenue has no power to interfere-Exemption cannot be denied. [S. 2(15), 12A, 13]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Transferrer authorising transferee to use licensed software-No Transfer of Copyright-Amount received not assessable as royalty. Copyright Act, 1957, S.14(a), 14(b), 30, 52(1)(aa), Art. 226]
S. 4 : Charge of income-tax-Capital or revenue-Investment of funds before commencement of operation-Fixed deposits and mutual funds-Not revenue receipt. [S. 10(35), 28(i), 145]
Art : 141 : Limitation —Covid -19 – Extension of periods — Initial order passed by Supreme Court restored — Period from 15-3-2020 till 28-2-2022 excluded for purposes of limitation prescribed under any General or special laws in respect of all judicial or quasi-judicial proceedings — Further clarification given [ Art . 142, Arbitration and Conciliation Act, 1996 , S. 23(4),29A, Commercial Courts Act, 2015 S. 12A, Negotiable Instruments Act, 1881 , S. 38 , any other laws , Courts or Tribunal ]
Constitution of India .
Art. 14 : Discrimination- Salary — Income-Tax department – State as an employer -Equal pay for equal work – Peons and watchmen — Difference in wages between those engaged prior to 2013 and those engaged later — Not justified. [ Art, 16, 39 ]
Wealth-Tax Act , 1957
S. 17 : Reassessment — Tangible material-Assessment cannot be reopened for redetermination of value based on subsequent sale of property — Reassessment unsustainable- Existence of alternative remedy — Not bar to writ. Art , 226 ]
Direct Tax Vivad Se Vishwas Act, 2020
S. 2(1)(a)(ii): Appellant – Declaration — Pending proceeding — Application for condonation of delay in filing appeal pending before Commissioner (Appeals) — Declaration to be considered by Designated Authority. [ S.246 Art , 226 ]
S. 21 : Professional misconduct-Scheme of Merger-Report was subject to judicial proceedings before High Court-Once the scheme of merger was sanctioned there would be no reason for Disciplinary Committee of ICAI to adjudicate the correctness of the report. [S. 22, Negotiable Instruments Act, 1881, S. 138, Criminal Procedure Code,1973, S. 482]