Path Breaking Judgement
Assessee cannot be asked to reverse input tax credit due to non-payment of taxes by the selling dea…
Assessee cannot be asked to reverse input tax credit due to non-payment of taxes by the selling dea…
CBDT’s Explanatory Circular On The Provisions Of The Black Money Act, 2015 The CBDT has is…
S. 271D: Section 269SS does not apply to non-monetary book entry transactions of loans and advanc…
S. 271(1)(c): Law on levy of penalty in a case where satisfaction is recorded in s. 153C/153D ass…
S. 40(a)(ia): Argument that the disallowance for want of TDS can be made only for amounts "…
The CBDT has vide Order No. 90 of 2015 dated 30.06.2015 ordered the promotion of several officers…
Madras Bar Association vs. UOI (Supreme Court – Full Bench) The Full Bench of the Supreme Court had…
The following are four important judgements on recent controversial topics: Maruti Securities Ltd v…
Madhukar Khosla vs. ACIT (Delhi High Court) S. 147: If “ reasons to believe ” are not based on new…
CIT vs. Devdas Naik (Bombay High Court) S. 54/54F: Two flats, even though acquired under different …
In our view, though Form 26AS (r/w r.3 1AB and ss. 203AA and 206C(5)) represents a part of a wholes…
CIT vs. Moon Star Developers (Gujarat High Court) S. 80-IB(10): If developer does not (without just…
CIT Vs. Ram Singh (Rajasthan High Court) Strictures passed regarding poor quality of orders of th…
CIT vs. M/s Dawoodi Bohara Jamat (Supreme Court) A charitable and religious trust which does not be…
Bharti Airtel Limited vs. ACIT (ITAT Delhi) ITAT hauls up AO & DRP for “ blatantly frivolous &a…
The following are the three important judgements: Sony India Pvt. Ltd vs. ACIT (Delhi High Court) S…