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Latest judgements uploaded (See all)
Carona Limited v. DCIT (Bombay High Court)
Bombay High Court: S. 271(1)(c) : Penalty-Concealment-Disallowance of deduction- Method of accounting-Plausible interpretation of law-No malafide intention-Disclosed all relevant facts and no false statement-Penalty is deleted. [S. 43B, 145, 260A] The assessee claimed a deduction for the unpaid ad-hoc bonus. The Assessing Officer disallowed the deduction under Section 43B and imposed a penalty under Section 271(1)(c) for furnishing… Read More ...
Bajaj Auto Ltd. v. Dy. CIT (Bombay High Court)
Bombay High Court: S. 4 : Charge of income-tax-Capital or revenue-Sales Tax Incentive- Purpose test-Incentive for setting up industrial unit in backward area- Sales tax incentive under 1979 and 1983 Schemes is capital receipt, not chargeable to tax. [S. 28(i), 43B, 1979 Scheme, 1983 Scheme] For the assessment year 1987–88, Bajaj Auto Ltd. set up a new industrial… Read More ...
Kotak Family Foundation v. CIT(E) (Bombay High Court)
Bombay High Court: S. 11 : Income from property held for charitable or religious purposes -Delay in e-verification of audit report-Audit report in Form 10B filed in time- E-verification delayed due to COVID-Delay is not intentional -Delay of 101 or 254 days within permissible limit-Rejection of condonation against principles of substantive justice-Procedural lapses should not override substantive justice,… Read More ...
Latest articles published (See all)
India’s e-Zero FIR Reform: A Digital Leap Toward Accessible Justice
By Rasveen Kaur Kapoor: The piece discusses the recent launch of the e-Zero FIR initiative in India and its implications for digitised access to justice, especially in the realm of cybercrime. I believe this development is of significant interest to the legal tech community, both in its legal foundation and its technological execution. Read More ...
Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. Date 18-4-2025 (Friday) – Advocate Ajay R. Singh, Mumbai.
By Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Ajay R. Singh, Advocate, Mumbai.: Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Ajay R. Singh, Advocate, Mumbai. Mr. Samir Jani National President of the All India Federation of Tax Practitioners (AIFTP), welcomed Advocate Mr. Ajay R. Singh and all participants on zoom and YouTube.… Read More ...
Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. Date 25-4-2025 (Friday) – Senior Advocate Saurabh Soparkar, Gujarat High Court.
By Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Saurabh Soparkar, Senior Advocate, Gujarat High Court.: Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Saurabh Soparkar, Senior Advocate, Gujarat High Court. Mr. Samir Jani National President of the All India Federation of Tax Practitioners (AIFTP), welcomed the Sr. Advocate Mr. Saurabh Soparkar and all participants on… Read More ...