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Latest judgements uploaded (See all)
Anandkumar Rathod v. UOI (Bombay High Court)
Bombay High Court: S. 144B : Faceless Assessment-Show cause notice less than 7 days-Personal hearing through video conference is not granted-All replies are considered-Alternative remedy-Writ petition is dismissed. [S. 143(3), Art. 226] The petitioner challenged the order passed under section 143(3) read with section 144B of the Act on the ground of principle of natural justice. Revenue contended… Read More ...
Vijay Maneklal Banushali v. ITO (ITAT Mumbai)
Mumbai Tribunal : S. 68 : Cash credits-Purchase and sales through book entries with sub -broker-Commodity exchange-Futures Speculative transactions- Forward market commission-Accommodate bogus loss-Transaction with sub –broker-Addition is deleted. On the basis of information from investigation wing the Assessment of the appellant was reopened. The Assessing Officer added entire purchase and sales transactions with sub broker as cash… Read More ...
Shri Panchmurti Education Society v. ITO (ITAT Nagpur)
NAGPUR BENCH: S. 11 : Property held for charitable purposes-Belated filing of return- Denial of exemption is not justified- Addition made under Section 143(1)(a)(ii) of the Act is deleted-Directed to accept the returned income-Circular of CBDT is binding on Revenue. [S. 12, 12A(1)(b), 119, 139(1), 139(4), 143(1)(a)(ii)] Allowing the appeal of the assessee the Tribunal held that… Read More ...
Latest articles published (See all)
A Landmark Ruling on Determination of Permanent Establishment due to secondment of employees
By Adv. Prateek Bhati: Case Brief of PCIT v. Samsung Electronics Co. Ltd in ITA 1029 of 2018 in Delhi High Court. Landmark Judgement which deals with determination of Permanent Establishment in India due to the activities of employees seconded by Parent Company to its Indian subsidiaries. Read More ...
An Overview of the Customs Act- Basic Concepts and Legal Perspectives
By Advocate Arjun Gupta, Bombay High Court: In this article, the key provisions alongwith a few Bombay High Court decisions are explained which will provide a better understanding or refreshed understanding of Customs law under the Customs Act, 1962. Read More ...
Emigrating Indians – Tax and Regulatory Considerations
By CA. Hardik Mehta & CA. Arwa Mahableshwarwala: Indian Migration - Overview India has been a key contributor to global migration. Indians migrate for a variety of reasons such as better work opportunities, family reunification, higher education, access to a better quality of life such as better health, education and infrastructure and obtaining citizenship. The most popular destinations for Indian migrants include USA,… Read More ...