Search Results for Tag : ITAT

International Cases

Mere fact of pending internal appeal, by itself, not sufficient to justify finding of fact that it was not "reasonably practicable" to present complaint to tribunal(16.11.2016)

In instant case, claims lodged with tribunal were a claim of unfair dismissal, unlawful deduction of wages, breach of contract and sex discrimination......

Tags : Dismissal, Limitation, Jurisdiction

It is permissible to add a firm to an existing complaint subsequent to an investigation. Initiation does not require any level of formality(02.05.2017)

Present appeal is against an order of Competition Tribunal in which Tribunal dismissed a series of in limine objections raised by Appellants. On 1st S.....

Tags : Collusive bidding, Investigation, Settlement, Invitation

Court of Appeal (England and Wales) dismisses claim against VISA as time barred(05.08.2015)

In a case involving claims of unlawful restriction of competition, the Court of Appeal dismissed an appeal against summary judgment. It upheld the fin.....

Tags : Competition, limitation, england and wales, visa

While calculating limitation period in a midnight deadline case, there is complete undivided day following the expiry of deadline which has to be included in the same(21.05.2021)

The Appellants are the present trustees of a Trust (the “Trust”). They replaced the Respondents. Further the Trust had a share in a company called Cat.....

Tags : Midnight deadline, Limitation period

Top Story

Government likely to release a new industrial policy aiming to promote 'Make in India'(30.08.2017)

The process to formulate new Industrial Policy began in May 2017 by The Department of Industrial Policy and Promotion. The new Industrial Policy will .....

Tags : Industrial policy, Release, Comments, Invitation

Statute

Trafficking of Persons (Prevention, Protection and Rehabilitation) Bill, 2016(30.05.2016)

The Ministry of Women and Child Development released the draftJudgments

Article 134 of Limitation Act, 1963 applicable “when sale becomes absolute” and not when sale was confirmed(11.01.2017)

Instant appeal arises out of order passed by High Court of Kerala allowing revision and thereby dismissing application filed by Appellant under Order .....

Tags : Sale, Possession, Delivery, Limitation

Notifications & Circulars

Central Board of Direct Taxes (CBDT) invites comments from stakeholders on Draft Income Computation and Disclosure Standards on Real Estate Transactions by 26th May, 2017(11.05.2017)

The Committee constituted by the Finance Minister to suggest the areas in respect of which further Income Computation and Disclosure Standards (ICDS) .....

Tags : Comments, Invitation, Income Computation

Bank is Liable to Pay Compensation, if the Original Title Deed had been Lost(20.02.2017)

Instant first appeal has been filed against the impugned order passed by Kerala State Consumer Disputes Redressal Commission vide which, Consumer Comp.....

Tags : Compensation, Entitlement, Limitation

Ministry of Skill Development invites comments/ suggestions of the public on the Sharada Prasad Committee constituted to Review, Rationalize and Optimize the Functioning of Sector Skill Councils(02.05.2017)

The Ministry of Skill Development has invited comments/ suggestions of the public on the Sharada Prasad Committee constituted to Review, Rationalize a.....

Tags : Sector Skill Councils, Functioning, Comments, Invitation

Limitation period will not be extended in SARFAESI & DRT Proceedings on part payment under IBC(05.03.2020)

The Appeal preferred by a Shareholder and Director of the Corporate Debtor challenging the order passed by the Adjudicating Authority (National Compan.....

Tags : Limitation period, Extension, Validity

Right to form association or union is subject to reasonable restriction in the interest of sovereignty or integrity of India, public order and morality(14.09.2020)

The Plaintiff is the Nuclear Power Corporation of India Limited located within the campus of Madras Atomic Power Station at Kalpakkam. It is a Governm.....

Tags : Agitation, Injunction, Legality

AOs to not issue penalty notices under Sections 271D,E of IT Act(26.04.2016)

The Central Board of Direct Taxes set forth a “Departmental View” to assuage conflicting notions on the limitation for imposition of penalty under Sec.....

Tags : income tax, penalty notice, limitation

Ranking and Accreditation System for Higher Educational Institutions(02.04.2018)

The Ministry of Human Resource Development has launched the National Institutional Ranking Framework (NIRF) on 29th September, 2015 to rank institutio.....

Tags : Ranking, Accreditation System, Higher Educational Institutions

Provisions of Limitation Act would apply mutatis mutandis to proceedings under IBC in NCLT/NCLAT(05.04.2021)

Present Appeal has been filed by the Appellant-Mr. Thomas George who is director of the suspended Board of the Corporate Debtor Mathstraman Manufactur.....

Tags : Limitation Act, Provisions, Applicability

Rehabilitation of Bonded Labour(10.07.2019)

The Government of India has implemented a Central Sector Scheme for Rehabilitation of Bonded Labourer, 2016 for providing rehabilitation assistance to.....

Tags : Rehabilitation, Bonded Labour, Scheme

Period of limitation for filing objections has to be reckoned from date on which signed copy of award was made available to parties(02.03.2021)

The present Civil Appeal arises from a Petition filed under Section 34 of the Arbitration and Conciliation Act, 1996 by the Appellant to challenge the.....

Tags : Objections, Filing of, Limitation period

FM holds Pre-Budget Consultation with representatives from Water and Sanitation sectors(23.12.2019)

Union Minister of Finance & Corporate Affairs Smt. Nirmala Sitharaman held her 9th Pre-Budget Consultation meeting with the leading representatives fr.....

Tags : Pre-Budget, Consultation, Water, Sanitation sectors

Enhancing facilitation of National Electronic Toll Collection system(30.12.2019)

1. India is progressing ahead with NETC gaining large scale acceptance. Currently, the NETC system allows linking of FASTags with bank accounts - savi.....

Tags : Facilitation, Electronic Toll, Enhancement

Limitation Act is applicable to arbitration proceedings initiated under Section 18(3) MSMED Act(29.06.2021)

Appeals are against impugned judgment by which the High Court, while referring to various provisions of the Arbitration and Conciliation Act, 1996 (19.....

Tags : Limitation Act, Provisions, Applicability

Statute of limitation extinguishes recourse to the remedy and not the debt(16.11.2021)

The Petitioner has filed the present petition under Section 34 of the Arbitration and Conciliation Act, 1996 ('A&C Act') challenging the Arbitral Awar.....

Tags : Debt, Limitation, Extension

Insolvency and Bankruptcy Board of India invites comments from public on the Regulations notified under the Insolvency and Bankruptcy Code, 2016(06.07.2017)

The Insolvency and Bankruptcy Code, 2016 (Code) is a modern economic legislation. Section 240 of the Code empowers the Insolvency and Bankruptcy Board.....

Tags : Regulations, Comments, Invitation

Ministry of Food Processing Industry establishes GST facilitation cell to guide industry about GST regime(06.07.2017)

The Ministry of Food Processing Industries has established a four member GST Facilitation Cell at its office to guide the industry about the new tax r.....

Tags : GST facilitation, cell, Establishment

High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal(18.08.2022)

Present appeals give rise to an important question concerning appellate jurisdiction of High Courts under Section 260A of the Income Tax Act, 1961 aga.....

Tags : ITAT order, High Court, Jurisdiction

Clarification regarding the limitation time for filing of appeals before the CIT (Appeals) under the Income-Tax Act, 1961(25.05.2021)

1. The Central Board of Direct Taxes has issued Circular No. 8 of 2021 on 30th April 2021 providing various relaxations till 31st May 2021 including e.....

Tags : Clarification, Limitation time

Model Juvenile Justice Rules encompass 49 Forms(25.05.2016)

Draft Model Rules under the Juvenile Justice (Care and Protection of Children) Act 2015 were released by the Ministry of Women and Child Development.<.....

Tags : juvenile justice, draft rules, 2016, rehabilitation, adoption

Assessee cannot argue lack of jurisdiction after pursuing adjudication on merits(12.08.2015)

In a case where the Assessee after receiving a favourable interim order from the High Court chose to pursue adjudication on merits before the High Cou.....

Tags : customs, limitation, section 28

For claiming rebate of duty under Rule 18 of the Central Excise Rules, the period of limitation prescribed under Section 11B of the Central Excise Act, shall have to be applied(29.11.2022)

The original writ Petitioner/Appellant has preferred the present appeal feeling aggrieved with the impugned judgment passed by the High Court, whereby.....

Tags : Rebate claim, Limitation period, Applicability

Grant of recognition to CDSL Ventures Limited as an accreditation agency(12.01.2022)

Amendments to SEBI (Alternative Investment Funds) Regulations, 2012 [Last amended on November 09, 2021] SEBI (Portfolio Managers) Regulations, 2020 [L.....

Tags : Recognition, Grant, Accreditation agency

Invitation for Counter Proposals/Revised Proposals in Furtherance of the Revised Proposal Submitted by PACL Ltd. Dated July 03, 2018(10.07.2018)

The Hon'ble Supreme Court vide its order dated February 23, 2018 in Civil Appeal No. (s) 13301/2015 inter alia decided that the sale of the properties.....

Tags : Invitation, Counter Proposals, PACL Ltd., Submission

It is impermissible for a court to re-evaluate the material on record and supplant its view over that of the arbitral tribunal(05.12.2022)

The Appellant has filed the present appeal under Section 37(1)(c) of the Arbitration and Conciliation Act, 1996 impugning a judgment passed by the lea.....

Tags : Claim, Limitation, Arbitral award

No limitation period for reporting of the offences under the POCSO Act, 2012.(16.10.2018)

The Ministry of Women and Child Development had recently consulted Ministry of Law in view of the overriding provisions of the Protection of Children .....

Tags : Limitation period, Report, POCSO Act

Extending the Single Window Interface for Facilitation of Trade (SWIFT) to Exports(04.01.2017)

Kind reference is invited to Board's Circulars No. 03/2016 dated 03.02.2016 and No. 09/2015 dated 31.03.2015 regarding the Indian Customs Single Windo.....

Tags : Interface, Extension, Trade, Facilitation

Application under Section 7 of the IBC is filed only when the right to apply against default accrues and for every default, there is a fresh period of limitation(24.05.2023)

The present appeal has been filed under Section 61 of the Insolvency & Bankruptcy Code, 2016 (IBC) against the 'impugned order' passed by the 'Adjudic.....

Tags : Period of Limitation, Insolvency and Bankruptcy Code

Date for seeking comments from stakeholders and public on the Draft Financial Resolution and Deposit Insurance (FRDI) Bill extended till 31st October, 2016(20.10.2016)

The Government of India had invited stakeholder/public comments on the Draft Financial Resolution and Deposit Insurance(FRDI) Bill, 2016 from 28.9.201.....

Tags : Financial Resolution, Deposit Insurance, Comments, Invitation

Insolvency and Bankruptcy Board of India invites public comments on Draft Regulations for Voluntary Liquidation by 8th March, 2017(14.02.2017)

The Ministry of Corporate Affairs had set-up four Working Groups to facilitate implementation of the Insolvency and Bankruptcy Code, 2016. The Working.....

Tags : Regulations, Voluntary Liquidation, Comments, Invitation

Failure of suit to comply with CPC at time of commencement does not lead to an automatic rejection of the plaint(24.08.2015)

The court cannot dismiss a suit or reject a plaint for the Plaintiff's failure to provide an affidavit in support of the pleadings at the time of comm.....

Tags : Commence, plaint, affidavit, limitation

Limitation period for execution of decree commences only when the decree becomes enforceable(24.04.2023)

By way of present appeal, the judgment passed by the High Court is assailed on the ground that the execution application was filed after 12 years from.....

Tags : Limitation period, Commencement, Decree

IBBI and IIMB Invites Research Papers for 2nd International Research Conference on Insolvency and Bankruptcy(08.08.2022)

The Insolvency and Bankruptcy Board of India (IBBI) and Indian Institute of Management, Bangalore (IIMB) are jointly organising an international confe.....

Tags : International Research, Conference, Invitation

CBIC provides facilitation for exporters having IGST refund issues(22.02.2021)

The Central Board of Indirect Taxes and Customs (CBIC) has extended the time limit for sanction of pending IGST refunds in such cases where records ha.....

Tags : Facilitation, Exporters, IGST refund

Digital Exploitation of Children(18.07.2019)

"Police" and "Public Order" are State subjects as per the Constitution of India. States/UTs are primarily responsible for prevention, detection, inves.....

Tags : Digital Exploitation, Children, Cyber crime

Knowledge of a specific person against whom a suit can be instituted is required under “first learns”(28.08.2015)

The Supreme Court held that Standard Chartered Bank's claim borne from a purchase of bonds worth nearly Rs. 50 crores for which it only received a pho.....

Tags : Bond, limitation, first learns, knowledge

Court derides lack of legislation on rehabilitation for sexual assault victims(03.11.2015)

In a case involving the rape of a minor and birth of a child as a consequence, the Allahabad High Court, taking note of the physical and mental trauma.....

Tags : Rape, rehabilitation, victim, child, compensation

Clarification regarding extension of limitation under GST law in terms of Hon'ble Supreme Court's Order dated 27.04.2021(20.07.2021)

The Government has issued notifications under Section 168A of the CGST Act, 2017, wherein the time limit for completion of various actions, by any aut.....

Tags : Extension, Limitation, GST law

Government proposes harder fight against bonded labour(17.05.2016)

The central government announced proposals to make the Rehabilitation of Bonded Labour Scheme more effective. The scheme now envisages an increase in .....

Tags : Bonded labour, rehabilitation, corpus, financial assistance

News

CBDT: Now File Statement of Financial Transaction at Tin Facilitating Centers(02.06.2017)

Central Board of Direct Taxes (CBDT) has enabled filing of Statement of Financial Transaction (SFT) at Tin Facilitating Centers (TIN-FC).

Tags : Central Board of Direct Taxes, Statement of Financial Transaction, Tin Facilitating Centers

ITAT, Jaipur: No Penalty if Assessee Failed to File E-TDS within Time Due to Non-availability of PAN(02.06.2017)

ITAT, Jaipur has held that penalty cannot be levied under Income Tax Act if assessee failed to file E-TDS return within stipulated time frame due to n.....

Tags : ITAT, Jaipur, E-TDS

ITAT Delhi: Employees of University Entitled to Full Exemption of Arrears of Gratuity(06.06.2017)

ITAT Delhi has held that an employee of a ‘University’ is entitled to full exemption of arrears of Gratuity and leave encashment u/s 10(10) of Income .....

Tags : ITAT Delhi, Gratuity, leave encashment

ITAT Kolkata: Rent-Free Accommodation to Part Time-Director from Company is Not ‘Business Income'(08.06.2017)

ITAT Kolkata has held that rent-Free accommodation received by a Part Time-Director cum Employee from the Company cannot be taxable as “Business Incom.....

Tags : ITAT Kolkata, Rent-Free Accommodation

ITAT Chennai: Activities of Tamil Nadu Cricket Association are Not ‘Commercial’(08.06.2017)

ITAT Chennai has held that activities of Tamil Nadu Cricket Association are not “Commercial” in nature and hence exemption to assessee under section 1.....

Tags : ITAT Chennai, Tamil Nadu Cricket Association

ITAT Kolkata: Shareholding by Subsidiary Co. Irrelevant While Considering ‘Deemed Dividend’ Liability(09.06.2017)

ITAT Kolkata has held that shareholding by Subsidiary Company is irrelevant while considering ‘deemed dividend’ liability of Holding Company under sec.....

Tags : ITAT Kolkata, Income Tax Act

ITAT, Delhi Says 'No' to Protective Assessment Without Substantive Assessment(12.06.2017)

ITAT, Delhi has held that under provisions of IT Act, protective assessment cannot be made without a substantive assessment.

Tags : ITAT, Delhi, Substantive Assessment

ITAT, Delhi: Section 50C Applicable to Sale of Leasehold Rights(12.06.2017)

ITAT Delhi has held that income earned from transfer of leasehold rights is chargeable to Income Tax under section 50C of Income Tax Act which provide.....

Tags : ITAT, Delhi, Leasehold Rights

ITAT, Mumbai: Receipt from Sale of Shares by a Share Broker is Taxable as ‘Capital Gains’(13.06.2017)

ITAT, Mumbai has held that amount received by a Share Broker is taxable as capital gain under provisions of Income Tax Act.

Tags : ITAT, Mumbai

ITAT Mumbai Allows Claim of TDS Credited on Unrealized Income(14.06.2017)

ITAT, Mumbai has allowed assesses claim towards TDS credited on unrealized income.

Tags : ITAT, Mumbai, TDS

ITAT, Bengaluru: No Exemption to Society For Investment in Fixed Asset using Loan Amount(15.06.2017)

ITAT, Bengaluru has held that assessee-society is not entitled to exemption in respect of investment in fixed asset using loan amount under section 11.....

Tags : ITAT, Bengaluru, Income Tax Act

ITAT, Bangalore: Income of Minor Beneficiaries Can be Clubbed to Income of Parents(19.06.2017)

ITAT, Bangalore has held that income of minor beneficiaries can be clubbed to income of parents under section 64(1)(a) of Income Tax Act, 1961.

Tags : ITAT, Bangalore, Minor, Income

ITAT Chandigarh: Interest from Bank Deposits Prior to Commencement of Business is Capital Receipt(20.06.2017)

ITAT Chandigarh has held that interest from Bank deposits prior to the period of commencement of business is Capital receipt.

Tags : ITAT Chandigarh, Capital Receipt

ITAT Cochin: ‘Secret Commission’ to Doctors for Scanning & Medical Examinations Are Subject to TDS(20.06.2017)

ITAT, Cochin has held that assessee-company is liable to pay TDS under section 194H of Income Tax Act in respect of payment of secret commission to do.....

Tags : ITAT, Cochin, Secret Commission

ITAT Cochin: ‘Secret Commission’ to Doctors for Scanning & Medical Examinations Are Subject to TDS(20.06.2017)

ITAT, Cochin has held that assessee-company is liable to pay TDS under section 194H of Income Tax Act in respect of payment of secret commission to do.....

Tags : ITAT, Cochin, Secret Commission

ITAT Delhi Says 'No' to Interest for Late Payment of TDS due to Connectivity issues at Bankers' End(21.06.2017)

ITAT, Delhi has held that assessee cannot be treated as Assessee-in-Default for Late payment of TDS due to system and connectivity issues at the banke.....

Tags : ITAT, Delhi, TDS

ITAT Delhi: Corpus Fund Received for Capital Expenditure Not Taxable If Trust Not Registered(23.05.2017)

Delhi ITAT has held that corpus fund which is meant for specific purpose to meet out capital expenditure could not be part of annual receipts of educa.....

Tags : Delhi ITAT, Capital Expenditure

ITAT Mumbai Says 'Sponsoring Foreign Trips of Doctors for Business Promotion is Expenditure'(29.05.2017)

Mumbai ITAT has held that sponsoring foreign trips of doctors for business promotion is allowable as expenditure under provisions of Income Tax Act.

Tags : Mumbai ITAT, foreign trips, Income Tax Act

ITAT Hyderabad: Serving Notice to Assessee is Mandatory Requirement Under IT Act(29.05.2017)

ITAT Hyderabad has held that serving notice to assessee and giving him an opportunity to be heard is not an “empty formality”, but is a mandatory requ.....

Tags : ITAT Hyderabad, Notice, Assessee

ITAT, Ahmedabad: Security Guards Employed by Assessee Unit Are Workers Engaged in Manufacturing(29.05.2017)

ITAT, Ahmedabad has held that Security Guards employed by assessee-unit must be considered as part of workers engaged in manufacturing process for pur.....

Tags : ITAT, Ahmedabad, Security Guards

ITAT, Mumbai: No Income Tax on Gift made by HUF to its Member(29.05.2017)

ITAT, Mumbai has held that Gift given by an HUF to its member is not taxable in hands of member under Income Tax Act since “HUF” can be treated as “re.....

Tags : ITAT, Mumbai, Gift, Income Tax

ITAT,Hyderabad: No Penalty If Assessee Discloses Correct Income During Scrutiny(30.05.2017)

Income Tax Appellate Tribunal (ITAT), Hyderabad has held that penalty under Section 271(1)(c) of Income Tax Act is not leviable in a case where assess.....

Tags : Income Tax Appellate Tribunal (ITAT), Hyderabad

ITAT, Delhi: Commissioner Sanction Not Required for Contribution towards EPF Under EPF Act(31.05.2017)

ITAT Delhi has held that approval by Commissioner of Income Tax is not a mandatory requirement to allow deduction of contribution towards EPF under se.....

Tags : ITAT Delhi, Income Tax Act, Employees provident Fund Act

Kerala High Court:Arbitration Appeals are Bound by Rules of Limitation(04.07.2017)

Kerala High Court has ruled that even in absence of express provisions, arbitration appeals are bound by rules of limitation.

Tags : Kerala High Court, Rules of Limitation

Supreme Court Asks Centre to Initiate Process to Fill Up Vacancies In ITAT(07.07.2017)

Supreme Court has given three weeks time to Centre to initiate process of filling up vacancies of presidents, vice presidents and members in different.....

Tags : Supreme Court, ITAT

ITAT Bangalore: Income from Sale of Cocoons Taxable as “Other Income”(12.06.2019)

Income Tax Appellate Tribunal (ITAT), Bangalore has noted that the income received from the sale of cocoons is not agricultural income and is taxable .....

Tags : ITAT Bangalore, Other Income

ITAT Chennai: Entries in Books of Accounts Does Not Prove Genuineness of Expenditure(12.06.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has held that mere entries in the books of accounts do not prove genuineness of the expenditure. The Tri.....

Tags : ITAT Chennai, Expenditure

ITAT Delhi: Remuneration to Director in Proportion to Experience Having No Impact is Not ‘Dividend’(12.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has noted that the remuneration paid to Director of company, who is an experienced Chartered Accountant in .....

Tags : ITAT Delhi, Dividend

ITAT Delhi: Rent from Fit-Out Hire Charges Will Fall Under Business Income(13.06.2019)

Income Tax Appellate Tribunal (ITAT), Delhi has noted that the income received from Fit-out Hire Charges would constitute “business income” under the .....

Tags : ITAT Delhi, Business Income

ITAT Bangalore: Expenditure Incurred on Issuance of Debentures is Revenue Expenditure(01.06.2017)

ITAT Bangalore has directed the AO to allow expenditure incurred in relation to issuance of debentures as it constitute revenue expenditure under the .....

Tags : ITAT Bangalore, Revenue Expenditure

ITAT: Normal or Corpus Donation Cannot be Treated as Anonymous Donation(03.06.2019)

ITAT Delhi has held that a normal or corpus donation cannot be treated as an anonymous donation under the Income Tax Act, 1961.

Tags : ITAT, Donation

ITAT Condones Delay as Chartered Accountant Was Busy with ICAI Election(03.06.2019)

ITAT Jaipur has condoned the delay in filing an appeal before the Commissioner of Income Tax (Appeals) as the Chartered Accountant of the Assessee was.....

Tags : ITAT, ICAI

ITAT: Subscription Fee to Access an Online Database is Business Income, Not ‘Royalty’ or FTS(03.06.2019)

ITAT Mumbai has recently held that the subscription fee charged by the Assessee-Company to access an online database must be treated as business incom.....

Tags : ITAT, Online Database

ITAT: Lorry Booking Agent not Liable to Deduct TDS(03.06.2019)

ITAT Delhi has held that a person who is merely a lorry booking agent is not bound to deduct TDS under Section 194C of the Income Tax Act, 1961.

Tags : ITAT, TDS

ITAT: Extinguishment of Right in Property Would Result in Capital Gain(03.06.2019)

ITAT Mumbai has held that the extinguishment of any rights in the property would result in the capital gain under the Income Tax Act, 1961.

Tags : ITAT, Capital Gain

ITAT: Penalty Cannot be Levied on Retrospective Amendment(03.06.2019)

ITAT Ahmedabad has held that the Assessee cannot be penalized on ground of a retrospective amendment under the Income Tax Act, 1961.

Tags : ITAT, Penalty

ITAT Lucknow : Rent from Sub-Letting of Warehouse is “Income from Other Sources”(04.06.2019)

Income Tax Appellate Tribunal (ITAT) Lucknow has ruled that the income received by the Assessee by sub-letting a warehouse for commercial purpose woul.....

Tags : ITAT Lucknow, Income from other sources

Calcutta High Court to ITAT: Refund Seized Money in New Currency(20.04.2017)

Calcutta High Court has ordered Income Tax Department to refund in valid/new currency, any money held by it on account of a Court order.

Tags : Calcutta High Court, ITAT, new currency

Karnataka High Court: KIAD Act Must Conform to Provisions of Centre's 2013 Land Acquisition Act(21.04.2017)

Karnataka High Court has ruled that Section 24 of Centre's Land Acquisition, Rehabilitation and Resettlement Act, 2013 that deals with compensation, w.....

Tags : Karnataka High Court, Land Acquisition, Rehabilitation and Resettlement Act, 2013

Holding Period of House Starts from Date of Allotment, Not Registration: ITAT(08.04.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that date of allotment of a house shall be treated as the date of acquisition and holding .....

Tags : ITAT, Date of Allotment, Holding Period

Sale of Client Relationship and Goodwill by CA Firm Constitute Capital Gain: ITAT(10.04.2019)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that sale of client relationship and goodwill by firm is capital asset under section 2(14),.....

Tags : ITAT, CA Firm, Sale of Client Relationship and Goodwill

IT Deduction Available on Purchase of Two Houses Even If Investment is Not of Capital Gain: ITAT(12.04.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that deduction under section 54 Income Tax Act is available on purchase of two residential.....

Tags : ITAT, Residential Houses, Capital Gain

Long-Term Employees Benefits Deductible While Computing Book Profit: ITAT(15.04.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that long term employees benefits such as gratuity, leave encashment, ex-gratia & bonus e.....

Tags : ITAT, Long-Term Employees Benefits

ITAT: Depreciation Not Allowable on Office Premises if it is Assessed as House Property Income(24.06.2019)

Income Tax Appellate Tribunal (ITAT) Mumbai has held that the Assessee is not eligible to claim depreciation on office premises granted on the lease a.....

Tags : ITAT, Depreciation

ITAT Kolkata: Delay in Filing TDS Due to Sudden Resignation of Accountant Will be Condoned(25.06.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata bench has observed that the delay in filing of Tax Deduction at Source (TDS) return due to the sudden re.....

Tags : ITAT Kolkata, TDS

ITAT Kolkata: Subsidy Collected Under Technical Upgradation Fund Scheme is Capital Receipt(25.06.2019)

Income Tax Appellate Tribunal (ITAT) Kolkata has noted that the subsidy received under the technical upgradation fund (TUF) scheme is the capital rece.....

Tags : ITAT Kolkata, Capital Receipt

ITAT Delhi: Land Cannot be Treated as Stock in Trade in Case of Nil Construction(27.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has observed that if no business activity or construction is carried out on a piece of land, it can still b.....

Tags : ITAT Delhi, Stock in Trade

ITAT Delhi Allows Addition Since Share Transactions are Sham Transactions to evade Tax(27.06.2019)

Income Tax Appellate Tribunal (ITAT) has allowed an addition by finding that the share transaction leading to long term capital gain were actually sha.....

Tags : ITAT Delhi, Sham Transactions

ITAT Mumbai: Exemption Cannot be Refused to Education Trust Since it Provided Some Facilities(28.06.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai has noted that the exemption under the Income Tax Act, 1961 cannot be denied to an education trust merely.....

Tags : ITAT Mumbai, Exemption

Gujarat High Court: Ban on Mobile Internet during Patel Agitation was Just and Proper(16.09.2015)

Gujarat High Court has dismissed Public Interest Litigation seeking declaration of mobile internet ban violation of fundamental right and upheld State.....

Tags : Gujarat High Court,Patel Agitation

ITAT Mumbai Strikes Down Addition to Shilpa Shetty’s Income(01.07.2019)

ITAT Mumbai has struck down addition to Rs 5.4 crore to Shilpa Shetty’s income for the financial year 2010-2011. She was a brand ambassador for the IP.....

Tags : ITAT, Shilpa Shetty

ITAT Delhi: Tax Exemption Cannot be Denied Merely Because One Donation in One Year is Doubtful(01.07.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that the income tax exemption cannot be denied to a Trust merely because one donation in one yea.....

Tags : ITAT Delhi, Tax Exemption

ITAT Mumbai: Wrong Claim for TDS Will Not Attract Penalty(03.07.2019)

Income Tax Appellate Tribunal (ITAT) Mumbai has ruled that a wrong claim for TDS cannot be a ground to invoke penalty proceedings under Section 271(1).....

Tags : ITAT Mumbai, Penalty

ITAT Delhi: Order Procurement Services Rendered Abroad Not Taxable in India(03.07.2019)

Income Tax Appellate Tribunal (ITAT), Delhi has held that the order procurement services rendered abroad are not taxable in India.The Tribunal noted t.....

Tags : ITAT Delhi, Procurement Services

ITAT Kolkata: Uniform Allowance to Employees Not Taxable as Fringe Benefits(03.07.2019)

Income Tax Appellate Tribunal (ITAT ) Kolkata has held that the uniform allowance to the employees is not taxable as fringe benefits under the Income.....

Tags : ITAT Kolkata, Uniform Allowance

ITAT, Delhi Declares 'Invalid' Block Assessment Without Valid Search Warrant(12.06.2017)

ITAT, Delhi has held that block assessment u/ss 153A/153C of Income Tax without serving a proper and valid search warrant is invalid.

Tags : ITAT, Delhi, Block Assessment

ITAT Kolkata: Sale of Software not Royalty as per Indo-Ireland DTAA(16.05.2019)

ITAT Kolkata has held that the sale of the software would not constitute ‘royalty’ as per the Double Taxation Avoidance Agreement (DTAA) between India.....

Tags : ITAT, Software

ITAT: TDS Not Applicable on Sale of Property if Consideration of Co-owners Does Not Exceed Rs. 50L(16.05.2019)

ITAT Jodhpur has held that the provisions of TDS would not be applicable on the sale of property if the sale consideration do not exceed Rs. 50 lakhs.

Tags : ITAT, TDS

ITAT Confirms Disallowance Since Sham Transactions Under the Garb of Donation Was Used for Evasion(20.05.2019)

Income Tax Appellate Tribunal, Chennai has held that the Assessing Officer was rightly disallowed deduction claim since their involved sham transactio.....

Tags : ITAT, Disallowance

ITAT: Non-Filing of Income Tax Return Cannot be a Ground to Deny Capital Gain Exemption(21.05.2019)

ITAT Bangalore has observed that the benefit of the capital gain exemption cannot be denied to a taxpayer on the ground that the income tax return is .....

Tags : ITAT, Exemption

ITAT: Cash Loan from Parents and Brother for Purchasing House for Whole Family do Not Attract Penalty(21.05.2019)

ITAT Delhi has ruled that the cash loan received from the parents and brother of the Assessee for the purchase of the house for the whole family canno.....

Tags : ITAT, Cash Loan

ITAT: AO Cannot Re-Consider Grounds of Addition Which are Already Negated by Appellate Forums(22.05.2019)

Income Tax Appellate Tribunal (ITAT), Delhi has ruled that the Assessing Officer, on remand by the writ court to consider the matter afresh, is not pe.....

Tags : ITAT, Addition

ITAT: Salary Paid to Employees of University Not Subject to TDS(23.05.2019)

ITAT Cochin has ruled that the salary paid to the employees of the Concerned University would not be subject to Tax Deduction at Source ( TDS ) as the.....

Tags : ITAT, TDS

ITAT Kolkata: Tax Payable in India Even if Technical Services of Testing Performed Abroad(14.06.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata has noted that tax payable for technical services of testing is performed outside the country if the res.....

Tags : ITAT Kolkata, Technical Services

ITAT Delhi: Availability of Capital Gain Exemption to More Than One House if HUF Property Sold(18.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has noted that the capital gain exemption under Section 54 of the Income Tax Act, 1961 should be given to m.....

Tags : ITAT Delhi, Capital Gain Exemption

ITAT Ludhiana: One-Time Settlement Debt Not Advantageous if Loan Granted Was Separate Transaction(18.06.2019)

Income Tax Appellate Tribunal (ITAT Ludhiana) has observed that the one-time settlement of debt by the bank cannot be treated as beneficial from the b.....

Tags : ITAT, Ludhiana, Loan

ITAT Delhi: Re-Assessment Without Consent of Designated Authority is Without Jurisdiction(19.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has observed that an assessment cannot be re-opened without the approval of the designated authority under .....

Tags : ITAT Delhi, Re-assessment

ITAT Cochin: Compulsory Acquisition of Urban Agricultural Land Entitled for Tax Exemption(19.06.2019)

Income Tax Appellate Tribunal (ITAT) Cochin has noted that the compulsory acquisition of the urban agricultural land is eligible for tax exemption und.....

Tags : ITAT Cochin, Exemption

ITAT Delhi Grants Long-Term Capital Gains Tax on Prannoy and Radhika Roy(20.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has upheld addition of Long Term Capital Gains Tax against the Roys for realising share sale consideration .....

Tags : ITAT Delhi, Prannoy

ITAT Chennai: Capital Gain Exemption Not Allowable Merely Due to Agreement Without Payment Evidence(20.06.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has observed that the exemption under Section 54F of the Income Tax Act, 1961 (Act) is allowable merely .....

Tags : ITAT Chennai, Capital Gain Exemption

ITAT Kolkata: Old, Uninhabitable House Cannot be Subject to Tax on Notional Rent Basis(20.06.2019)

Income Tax Appellate Tribunal (ITAT) Kolkata has noted that notional rent cannot be applied to determine house property income towards an old uninhabi.....

Tags : ITAT Kolkata, Notional Rent

ITAT Pune: Deities Are Assessable According to Tax Rates Applicable to Individuals(20.06.2019)

Income Tax Appellate Tribunal (ITAT Pune) has held that the tax rates applicable to individuals are also applicable to deities under the Income Tax Ac.....

Tags : ITAT Pune, Deities

ITAT Bangalore Deletes Addition Against Flipkart India(20.06.2019)

Income Tax Appellate Tribunal (ITAT Bangalore) has granted relief to the e-com giants Flipkart India by deleting the additions made by the Income Tax .....

Tags : ITAT Bangalore, Flipkart India

Delhi HC to Civic Bodies: Give Sanitation Workers Their Salaries(20.04.2016)

Delhi HC has directed three civic bodies of Delhi to ensure that the March wages be paid to all the sanitation workers "within a week without fail".

Tags : Delhi HC , Sanitation Workers

Consider Allotting Two Plots to House Displaced People: Bombay High Court(27.03.2018)

Bombay High Court has asked the Maharashtra government to consider allotting two plots in suburbs, originally reserved for a cancer hospital and a pub.....

Tags : Bombay High Court, Rehabilitation

Consider Allotting Two Plots to House Displaced People: Bombay High Court(27.03.2018)

Bombay High Court has asked the Maharashtra government to consider allotting two plots in suburbs, originally reserved for a cancer hospital and a pub.....

Tags : Bombay High Court, Rehabilitation

Why No Fixed Working Hours for Cops, Asks Madras High Court(27.03.2018)

Madras High Court has directed the authorities to answer a query as to why not the state government fix definite working hours for the police force.

Tags : Bombay High Court, Rehabilitation

Profit Earned by Housewife from Share Transaction is Business Income, Not Capital Gain: ITAT(27.03.2018)

Delhi Bench of ITAT,has ruled that the profit earned by a Housewife on the purchase and sale of shares would amount to business income and net short-t.....

Tags : ITAT, Capital Gain

Delhi High Court Refuses Mahout’s Plea Seeking Release of Elephant from Alleged Illegal Detention(22.01.2020)

Delhi High Court has refused to entertain the mahout’s Plea seeking the release of an elephant from alleged illegal detention. The Court stated that k.....

Tags : Delhi High Court, Elephant Rehabilitation Centre

Delhi HC Directs Tihar Jail to Ensure Reformation Through Education, Meditation, Counselling(26.06.2017)

Delhi High Court has reduced sentence awarded to a murder convict, and issued a set of guidelines for his reformation and rehabilitation.

Tags : Delhi High Court, Education, Meditation, Counselling

ITAT: Approval Cannot be denied on Ground That Society is Not Engaged in Charitable Activities(28.05.2019)

ITAT Mumbai has held that the benefit of Section 80G under the Income Tax Act, 1961 cannot be denied to society solely for the reason that it is not i.....

Tags : ITAT, Approval

SC: Application Under Section 7 IBC Can Claim Benefit of Section 14 Limitation Act(24.03.2021)

Supreme Court has held that in an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 the applicant can claim the benefit of Secti.....

Tags : Supreme Court, Benefit of Section 14 Limitation Act

SC: Application Under Section 7 IBC Can Claim Benefit of Section 14 Limitation Act(24.03.2021)

Supreme Court has held that in an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 the applicant can claim the benefit of Secti.....

Tags : Supreme Court, Benefit of Section 14 Limitation Act

ITAT Delhi Deletes Addition Made on Account of Unexplained Cash Credits to Tune of Rs.5.76 Cr(01.04.2021)

Income Tax Appellate Tribunal (ITAT), New Delhi Bench deletes additions made on account of unexplained cash credits to the tune of Rs.5.76 crores.

Tags : ITAT Delhi, Addition

SC: Subsequent Parties Entitled To Seek Declaration that Land Acquisition Proceedings Have Lapsed(05.05.2017)

Supreme Court has held that subsequent purchaser, assignee, successor in interest, power of attorney, etc., are all persons who are interested in comp.....

Tags : Supreme Court, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act

No TDS on Broadcast Company on Channel Placement Fees: ITAT(23.04.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that Tax Deduction at Source (TDS) provision will not be applicable for broadcast company .....

Tags : ITAT, Broadcast Company

Can't be Said That Attack Made at Spur of Moment Without Premeditation in case of Multiple Wounds: SC(24.04.2019)

Supreme Court while deciding a criminal appeal has observed that it cannot be said that attack was made at the spur of the moment without pre-meditati.....

Tags : Supreme Court, Attack Made at Spur of Moment Without Premeditation, Multiple Wounds

Can't be Said That Attack Made at Spur of Moment Without Premeditation in Case of Multiple Wounds: SC(24.04.2019)

Supreme Court, while deciding a criminal appeal, has observed that it cannot be said that attack was made at the spur of the moment without pre-medita.....

Tags : Supreme Court, Attack Made at Spur of Moment Without Premeditation, Multiple Wounds

Acquisition of Tenancy Right Not Eligible for Capital Gain Exemption: ITAT(01.05.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that the acquisition of the tenancy rights would not amount to purchase or construction of a new.....

Tags : ITAT, Acquisition of Tenancy Right, Capital Gain Exemption

Supreme Court Extends Limitation Period to File Cases Under All Laws Across Country(27.04.2021)

Supreme Court has relaxed the limitation period to file cases under all general and special laws across the country from 14th March, 2021 until furthe.....

Tags : Supreme Court, Extension of Limitation Period

ITAT Delhi: Loss Arising from Forfeiture of Advance Paid on Convertible Warrants is Business Loss(06.01.2020)

Income Tax Appellate Tribunal, Delhi has held the loss arising from forfeiture of the advance paid on convertible warrants is a business loss. The Tri.....

Tags : ITAT Delhi, Loss

ITAT Mumbai: Non-Compete Fee Received by NRI not Taxable in India(06.01.2020)

Income Tax Appellate Tribunal, Mumbai has held that non-compete fee money received independently by non-resident Indian pursuant to an independent agr.....

Tags : ITAT Mumbai, Non-Compete Fee

Delhi HC : SCN Quashed Where it Was Possible for Authority to Adjudicate Within Period of Limitation(10.01.2020)

Delhi High Court has held that the Show Cause Notice (SCN) is to be quashed where it was possible on behalf of the adjudicating authority to adjudicat.....

Tags : Delhi HC, Limitation

ITAT Pune: TDS Benefit To Be Given for Assessment Year for Which Corresponding Income is Assessable(10.01.2020)

Income Tax Appellate Tribunal, Pune has ruled that the benefit of the tax deducted at source should be given for assessment year for which correspondi.....

Tags : ITAT Pune, TDS

ITAT: Loan On Interest From Sister Concern Does Amount To ‘Deemed Dividend’(17.11.2021)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that loan on interest received from the sister concern to fulfill the enhanced requirement .....

Tags : ITAT, Loan on Interest, Deemed Dividend

ITAT: Commission Expenditure Can’t Be Disallowed For Want of Confirmation Letters From Recipients(18.11.2021)

ITAT, Pune Bench has held that the commission expenditure claimed by the assessee cannot be disallowed merely because the assessee could not furnish t.....

Tags : ITAT, Commission Expenditure

ITAT Clarifies on Rent Deposits(07.06.2016)

Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has observed that the notional interest on security deposit paid by an employer to the landlord c.....

Tags : Income Tax Appellate Tribunal, ITAT, security deposit

Delhi HC Directs Police to Submit Compliance Report in Plea Seeking Rehabilitation of Victims(02.03.2020)

Delhi High Court has directed Delhi Police to submit a report within 3 weeks highlighting the actions taken by police in compliance of the Court's pre.....

Tags : Delhi High Court, Rehabilitation of Victims

Delhi HC Directs for Reformation and Rehabilitation Plan of POCSO Convict(04.03.2020)

Delhi High Court has directed the Superintendent of Tihar jail to prepare an appropriate rehabilitation programme for the convict under Protection of .....

Tags : Delhi High Court, Reformation and Rehabilitation Plan of POCSO Convict

NCLAT: Limitation Period Applicable to Application Filed by Financial Creditor(16.03.2020)

National Company Law Appellate Tribunal has reversed the order of the National Company Law Tribunal, Ahemdabad holding that the order of admission of .....

Tags : National Company Law Appellate Tribunal, Limitation on Application by Financial Creditor

SC Asks States to Complete Identification and Rehabilitation of Children in Street Situations(18.01.2022)

Supreme Court has asked the States to complete the identification and rehabilitation process of the Children in Street Situations at the earliest. The.....

Tags : Supreme Court, Identification and Rehabilitation of Children

No TDS If Advance Received towards Professional Fee is Returned: ITAT(14.06.2018)

Hyderabad bench of Income Tax Appellate Tribunal (ITAT) has held that the advance received by assessee towards his professional fee, when it is return.....

Tags : ITAT, TDS

SC: Limitation Period for Decree by Foreign Court, Period Prescribed in Reciprocating Foreign Country(18.03.2020)

Supreme Court has held that the limitation period for executing a decree passed by a foreign Court from the reciprocating country in India will be the.....

Tags : Supreme Court, Limitation for Decree by Foreign Court

SC Extends Period of Limitation for Filing in All Courts/Tribunals(24.03.2020)

Supreme Court has directed the suspension of the limitation period running under all general and special laws, with effect from 15th March, 2020, in v.....

Tags : Supreme Court, Period of Limitation for Filing

Delhi HC Directs Govt to Deploy Doctors & Sanitation Workers in Mustafabad Camp for Riot Victims(24.03.2020)

Delhi High Court has directed Delhi Government to ensure that adequate health care facilities are ensured in the Eidgah Old Mustafabad Camp, a place s.....

Tags : Delhi High Court, Doctors & Sanitation Workers

NCLT Extends Limitation Period in Pursuance of Supreme Court Orders(25.03.2020)

National Company Law Tribunal (NCLT) has issued a notice intimating all the litigants that the extension of limitation period granted by the Supreme C.....

Tags : National Company Law Tribunal, Extension of Limitation

Chhattisgarh HC: Limitation Act Does Not Apply to Criminal Proceedings Unless Specific Provisions(02.02.2022)

Chhattisgarh High Court has held that the Limitation Act, 1963, does not apply to criminal proceedings unless express and specific provisions to that .....

Tags : Chhattisgarh High Court, Limitation Act

No Income Tax Deduction to Law Firm for Expenses Incurred for Pleasure Tour by Counsels: ITAT(08.01.2019)

Income Tax Appellate Tribunal (ITAT), Delhi, has held that no income tax deduction can be given to the law firm, Luthra & Luthra, for the expenses inc.....

Tags : ITAT, Income Tax Deduction to Law Firm,Pleasure Tour by Counsels

Chhattisgarh High Court: Section 14 of Limitation Act, 1963 has no Application in Criminal Proceeding(30.11.2020)

Chhattisgarh High Court has observed that the Section 14 of the Limitation Act, 1963 has no application in criminal proceedings. The Court noted that.....

Tags : Chhattisgarh High Court, Limitation

MP HC Direct Govt to Draw Definite Plan for Rehabilitation of Migrant Workers(07.12.2020)

Madhya Pradesh High Court has directed the Madhya Pradesh Government and its functionaries to draw out a definite plan to rehabilitate migrated worker.....

Tags : Madhya Pradesh High Court, Rehabilitation of Migrant Workers

ITAT: Deduction U/S 80IA of IT Act Cannot be Disallowed on Failure of Form No.10CCB Submission(13.06.2022)

Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the claim of deduction under Section 80IA of Income Tax (IT) Act 1961 cannot be di.....

Tags : ITAT, Revised Return, Due Date

ITAT: Non-Issue of Proper Show Cause Notice Can be Fatal to Proceedings Under Income Tax Act(13.06.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that non-issue of proper show-cause notice can be fatal to the proceedings under the In.....

Tags : ITAT, Income-Tax Act, Show Cause Notice

ITAT: Law Does Not Mandate Written Agreement to Prove Commission Expenses(13.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench while deleting an order disallowing expenses has held that there is no law that mandates a written a.....

Tags : ITAT, Written Agreement, Commission Expenses

No Straightjacket Formula for Determining Limitation for Filing Administration Suit: Bombay HC(21.05.2018)

Bombay High Court held that there is no straightjacket formula for determining the period of limitation for filing an administration suit.

Tags : Supreme Court, Limitation

Delhi High Court: Limitation Period Applies to Application Filed Under Section 8 A&C Act(25.02.2020)

Delhi High Court has held that the provision for filing written statements under Section 8 of the Arbitration and Conciliation Act, 1996 (A&C Act) is .....

Tags : Delhi High Court, Limitation Period

Kerala High Court Bans Agitation on Campuses(27.02.2020)

Kerala High Court has banned all forms of agitation by students groups in schools and colleges that disrupt the functioning of educational institution.....

Tags : Kerala High Court, Ban of Agitation on Campuses

Delhi High Court: Facilitating Land and Other Related Activities to Attract Service Tax(27.02.2020)

Delhi High Court has held that the changeability of the activity on facilitating land and other related activities to attract service tax under the he.....

Tags : Delhi High Court, Facilitating Land and Other Related Activities

Karnataka HC Directs State to Come Out with Rehabilitation Scheme for Illegal Bangladeshi Immigrants(28.02.2020)

Karnataka High Court has granted one week to the State Government to come out with a scheme for rehabilitation and grant of monetary compensation to t.....

Tags : Karnataka High Court, Rehabilitation Scheme for Illegal Bangladeshi Immigrants

Delhi HC Seeks Response of CARA on Framework for Facilitating Adoptions(23.02.2022)

Delhi High Court has sought response of the Central Adoption Resource Authority (CARA) on the framework for facilitating adoptions in case of children.....

Tags : Delhi High Court, Facilitating Adoptions

Karnataka HC Warns of Contempt Against Officials for Failing to Rehabilitate Villagers(09.10.2020)

Karnataka High Court has said it would initiate proceedings under the Contempt of Courts Act, 1971 against government officers who for the last 37-yea.....

Tags : Karnataka High Court, Failure to Rehabilitate Villagers

ITAT: Notice Issued U/S 271 IT Act Must Record the Specific Ground on Which it Initiated(01.06.2022)

Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that unambiguous statement in notice can strike off penalty imposed u/s 271 of the Incom.....

Tags : ITAT. Income-Tax Act, Notice

ITAT: Disallowance Can’t be Made on Payment to PF and ESI Before Due Date(01.06.2022)

Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that disallowance can’t be made on payment to PF and ESI before the due date u/s 139(1) .....

Tags : ITAT. Income-Tax Act, Disallowance

ITAT: Disallowance is Calculated Based on Average Value of Share(02.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that as per Rule 8D(2)(iii) of Income-Tax Rule, 1962, the disallowance under Section 14A of .....

Tags : ITAT, Income Tax, Disallowance

ITAT: SIDC Eligible for Section 80IA Deduction for Interest on Land Premium on Industrial Parks(02.06.2022)

Income Tax Appellate Tribunal, Dehradun bench has held that State Infrastructure & Industrial Development Corporation of Uttarakhand Ltd. (SIDC) is el.....

Tags : ITAT, Income-Tax, SIDC, Deduction

ITAT: CIT Doesn’t have Power to Summarily Dismiss Appeal for Non-Prosecution(02.06.2022)

Income Tax Appellate Tribunal (ITAT), Raipur bench has asked to dispose appeal on merits as CIT has no power to summarily dismiss appeal for non-prose.....

Tags : ITAT, CIT, Summary

Delhi HC: Period of Limitation Run from the Day the Amount is Reflected as Outstanding in the Ledger(03.06.2022)

Delhi High Court has held that acknowledgment of an amount as due and payable under the ledger constitutes a fresh cause of action and extends the per.....

Tags : Delhi High Court, Limitation

SC: Central Govt. has Authority to Impose 'Quantitative Restrictions' on Import(27.08.2020)

Supreme Court has observed that the Central Government has the authority to impose quantitative restrictions by an order under Section 3(2) of the For.....

Tags : Supreme Court, Quantitative Restrictions on Import

ITAT: Refund of Sewage Tax Constitute ‘Business Income’(23.05.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the refund of sewage tax would be assessed as business income as the same was earlier.....

Tags : ITAT, Sewage Tax, Income-Tax Act, 1961

ITAT: Product Development Expenditure is ‘Revenue’ in Nature(23.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune bench has held that the expenditure incurred on testing and validation of the products is revenue in nature.....

Tags : ITAT, Income-Tax Act, 1961, Product Development Expenditure, Revenue

ITAT: Investments Converted into Stock-in-Trade Can Avail Exemption U/S 10(38)(23.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune has held that investment converted into stock in trade can avail exemption u/s 10(38) of Income Tax Act 196.....

Tags : ITAT, Income-Tax Act, 1961, Stock Trade, Investment

ITAT: Salary Paid Outside the Books of Account Cannot be Considered as Concealed Profit(24.05.2022)

Income Tax Appellate Tribunal (ITAT), Chandigarh has held that salary paid outside the books of account cannot be recognised as concealed profit and n.....

Tags : ITAT, Concealed Profit, Assessee

ITAT: Charitable Trust Engaged Solely in Educational Purpose can Avail Exemption in Income Tax Act(24.05.2022)

Income Tax Appellate Tribunal (ITAT), Rajkot Bench has held that a Charitable Trust engaged solely in educational purposes can avail exemption under S.....

Tags : ITAT, Charitable Trust, Educational Purpose, Exemption

ITAT: Dividend Received by Builder not Subject to DDT Shall Assessable as ‘Other Income’(24.05.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the dividend income received by the assessee, a builder, which is not subject to Divi.....

Tags : ITAT, Dividend Distribution Tax, Income from other sources

No Legal Bar on GPA Holder to Execute Sale Deed When He is Authorized: ITAT(07.09.2018)

ITAT, Delhi has observed that there is no legal bar on GPA Holder to execute sale deed when he is authorized to do so.

Tags : ITAT, GPA Holders

Architect Fees Paid For Construction Of Building Is Capital Expenditure: ITAT(12.09.2018)

Delhi bench of ITAT has held that the architect fees paid by the assessee for the construction of the building which was not used for the purpose of t.....

Tags : ITAT, Architect Fees, Capital Expenditure

Karnataka HC Asks State Govt to Come Out with Better Rehabilitation Scheme for People Evicted(28.09.2020)

Karnataka High Court has directed the State government to come out with a 'better scheme' for rehabilitation of those evicted persons from Kariyammana.....

Tags : Karnataka High Court, Rehabilitation Scheme for People Evicted

ITAT: Income Tax Dept. Can’t Deny TDS Credit to Assessee Once it is Deducted by Employer(04.07.2022)

Income Tax Appellate Tribunal (ITAT), Surat Bench has allowed a claim of TDS credit to the assessee by observing that the same cannot be rejected if t.....

Tags : ITAT, TDS Credit, Deduction

ITAT: Sale of Agricultural Land Does Not Amount to Capital Gain(05.07.2022)

Income Tax Appellate Tribunal (ITAT), Kolkata Bench has held that the sale of agricultural land does not amount to capital gain for the purpose of all.....

Tags : ITAT, Agricultural Land, Capital Gain

ITAT: 100% Deduction U/S 80IC of IT Act allowable when Industry undergone Substantial Expansion(05.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that 100% deduction under Section 80IC of Income-Tax (IT) Act, 1961 is allowable when an in.....

Tags : ITAT, Substantial Expansion, 100% Deduction

ITAT: Drawings Made for Non-Business Purposes are Not Allowable as Income Tax Deduction(13.06.2022)

Income Tax Appellate Tribunal (ITAT), Visakhapatnam bench has held that drawings made for non-business purposes are not allowable as a deduction under.....

Tags : ITAT, Deductions, Income-Tax

ITAT: Capital Gain Cannot Arise in Respect of a Null And Void Transfer(13.06.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that a null and void transfer of land does not form capital gain and additional short t.....

Tags : ITAT, Void Transfer, Capital Gain

ITAT: Additional Purchase Price fixed for Sugarcane Under Control Order Not Allowed as Deduction(14.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune bench has held that additional purchase price fixed for sugarcane under Clause 5A of Control Order not allo.....

Tags : ITAT, Control Order, Deduction

ITAT: Export Entitlements And Duty Drawback of Promotion Scheme is Assessable Income(14.06.2022)

Income Tax Appellate Tribunal (ITAT), Vishakhapatnam Bench has held that export entitlements and duty drawback of promotion scheme is income assessabl.....

Tags : ITAT, Export Entitlements, Duty drawbacks

ITAT: Depreciation allowable on Toll Collection Rights(15.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that the depreciation under Section 32 of the Income Tax Act, 1961 is allowable on toll coll.....

Tags : ITAT, Toll Collection, Capital Asset

ITAT: Assessee Could Not be Penalized by Denying the Exemption for Mere Technical Violation(15.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that assessee could not be penalized by denying the exemption for mere technical violation .....

Tags : ITAT, Technical Violation

ITAT: Service Tax is Not Payable Until Consideration is Received(15.06.2022)

Income Tax Appellate Tribunal (ITAT), Chennai Bench has held that service tax is not payable until consideration was received.

Tags : ITAT, Service Tax, Consideration

ITAT: Arrangement Between Spouse Without Real Money Exchange Not Amount to Unexplained Investment(05.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that a mere arrangement between a husband and wife without real money exchange cannot be do.....

Tags : ITAT, Arrangement, Unexplained Investment

ITAT: Deposit of Banned Notes Received Out of Cash Sales During Demonetization Period is Valid(05.07.2022)

Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench while deleting an addition under Section 69A of the Income Tax Act, 1961, has held that depo.....

Tags : ITAT, Cash Sales, Demonetization

ITAT: Development Fee Taken to Corpus Account & Invested in Fixed Asset is Capital Receipt(06.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that development fees directly taken to corpus account and invested in a fixed asset can be.....

Tags : ITAT, Development Fees, Capital Receipt

ITAT: TDS Not Applicable to Client Referral Fee as it Won’t Amount to FTS(06.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the provisions of Tax Deduction at Source (TDS) cannot be made applicable to fees for .....

Tags : ITAT, Client Referrals, FTS

Kerala HC: Limitation Period for Filing Motor Accidents Claim Applicable Only Prospectively(06.07.2022)

Kerala High Court has held that the limitation period for filing motor accident claims as per Section 166(3), which was introduced by Motor Vehicles (.....

Tags : Kerala High Court, Motor Vehicles, Limitation, Prospective

J&K&L HC: Parties Cannot Approach Court Under Section 482 CrPC With Inordinate Delay(06.07.2022)

Jammu and Kashmir and Ladakh High Court has held that a party cannot approach the High Court under Section 482 of the Code of Criminal Procedure (CrPC.....

Tags : Jammu and Kashmir and Ladakh High Court, Limitation, Inordinate Delay

ITAT: Loss Out of Non-Speculative Transactions Can be Set off Under the Head of Regular Business(25.05.2022)

Income Tax Appellate Tribunal (ITAT) has held that loss arose out of non-speculative transactions can be set off under the head of the regular busines.....

Tags : ITAT, CIT, Income Tax Act, 1961

ITAT Directs Fresh Adjudication as Assessee Failed to File Reply to Income Tax Notice Due to COVID(25.05.2022)

Income Tax Appellate Tribunal, Bangalore held that assessee could not respond to the notices in view of the pandemic situation, which has to be accept.....

Tags : ITAT, Income-Tax, Covid-19

ITAT: No TDS on Discounts Extended to Pre-paid SIM Distributors(25.05.2022)

Income Tax Appellate Tribunal (ITAT), Raipur bench has held that no TDS on Discounts extended to Pre-paid SIM distributors on transfer of pre-paid SIM.....

Tags : ITAT, TDS, Pre-paid Sim

ITAT: Onus to Prove Authenticity of Loan Transactions is on Assessee(25.05.2022)

Income Tax Appellate Tribunal (ITAT), Raipur bench has held that if AO doubts the authenticity of loan transactions, then, the onus is upon the assess.....

Tags : ITAT, Loan Transaction, Assessee, Onus

NCLAT: Article 1 of Limitation Act,1963 not Apply to Proceedings Under IB Code, 2016(26.05.2022)

National Company Law Appellate Tribunal (NCLAT) Principal Bench has held that the Article 1 of Limitation Act, 1963 is not applicable to the Petition .....

Tags : National Company Law Appellate Tribunal, Insolvency and Bankruptcy Code, Limitation

ITAT: Onus to Prove Creditworthiness of Unexplained Credit is on Assessee(26.05.2022)

Income Tax Appellate Tribunal (ITAT), Allahabad Bench has held that the onus to prove the creditworthiness of the unexplained credit is on the Assesse.....

Tags : ITAT, Onus, Creditworthiness

ITAT: Assessee Engaged in Generation and Selling of Power can Claim Deduction u/s 801 of ITA(26.05.2022)

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that assessee engaged in generation and selling of power can claim deduction u/s 801 of.....

Tags : ITAT, Income-Tax, Assessee

If Agitators Damage Property, Leaders Must Go to Cops: Supreme Court(03.10.2018)

Supreme Court has said if protesters turn violent and vandalise property, their leaders must present themselves for questioning at a police station wi.....

Tags : Supreme Court, Agitators, Property

Higher Remuneration Paid to Director of Company Can’t be Disallowed: ITAT(03.10.2018)

ITAT, Mumbai has held that the excess Remuneration paid to the Director of the Government cannot be disallowed since there is no requirement to get ap.....

Tags : ITAT, Director, Remuneration

Rehabilitation Homes for Mentally Ill Persons: SC Seeks Status Report(04.10.2018)

Supreme Court has sought reports within two weeks from state governments and Union Territories on the status of setting up rehabilitation homes for pe.....

Tags : Supreme Court, Rehabilitation Home, Mentally Ill

Receipt for Relinquishment of ‘Right to Sue’ Not Taxable: ITAT(05.10.2018)

Income Tax Appellate Tribunal (ITAT) has held that consideration received for relinquishment of ‘Right to Sue’ does not attract income tax either unde.....

Tags : ITAT, Receipt for Relinquishment, Right to Sue

Allahabad HC: Shouldn't Advise Clients to Reagitate Matters if No Error Apparent on Face of Record(27.06.2022)

Allahabad High Court has held that an advocate should not give advice of re-agitating matter when there is no error apparent on the face of the record.....

Tags : Allahabad High Court, Reagitate Matters, Error

CESTAT: Extended Period of Limitation Can be Invoked Only on Willful Suppression to Evade ST(27.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench has held that an extended period of limitation can be invoked only on wil.....

Tags : CESTAT, Extended Period of Limitation, Service Tax

ITAT Condones Delay of 931 Days in Filing Appeal(28.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench while condoning delay of 931 days in filing appeal by the assessee, has held that the delay was due t.....

Tags : ITAT, Delay, Appeal

ITAT: TDS Credit is Allowable if Not Claimed in Subsequent Year(03.06.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that TDS credit was allowed if it was not claimed in subsequent year.

Tags : ITAT, TDS Credit

ITAT: Consideration for Resale of Computer Software Not Taxable as Royalty for Use of Copyright(06.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that consideration for the resale of the software through End User Licence Agreement is not.....

Tags : ITAT, Computer Software, Royalty, Resale

ITAT: Revisional Jurisdiction Can be Invoked for Lack of Enquiry by Assessing Officer(06.06.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that lack of enquiry by the assessing officer invokes the jurisdiction of Principle Commis.....

Tags : ITAT, Assessing Officer, Income-Tax Act

ITAT: Section 147 of IT Act is not an Alternative to Section 263 of IT Act(06.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench while quashing Assessment Order under Section 147 of Income-Tax Act, 1961 without Jurisdiction has h.....

Tags : ITAT, Income-Tax Act, 1961, Alternative

ITAT: Payment Made by Mobile Service Provider for Roaming Can’t be Considered as Technical Service(06.06.2022)

Income Tax Appellate Tribunal (ITAT), New Delhi, has held that payment made by a one mobile service provider to another for roaming cannot be consider.....

Tags : ITAT, Income-Tax Act, 1961. Roaming, Technical Service

ITAT: Income Tax on Both Owner and GPA Holder on Same Income Amounts to Double Taxation(07.06.2022)

Income Tax Appellate Tribunal (ITAT), Visakhapatnam has held that levy of Income-tax on both landowner and GPA holder for the same income amounts to d.....

Tags : ITAT, Income-Tax Act, Double Taxation

ITAT: Belated Payment to PF/ESI Before Due Date for Filing Return is Deductable U/S 43B of IT Act(07.06.2022)

Income Tax Appellate Tribunal (ITAT), Allahabad has held that the belated payment of employee contribution to Provident Fund (PF)/Employees State Insu.....

Tags : ITAT, Income-Tax Act, PF/ESI

Madras HC: Reference to Transfer Pricing Officer After 21 Months Barred by Limitation(15.06.2022)

Madras High Court has held that a reference to the Transfer Pricing Officer under Section 92CA of the Income (IT) Tax Act, 1961 cannot be made after e.....

Tags : Madras High Court, Transfer Pricing Officer, Limitation

ITAT: Income Tax Notice sent to Dead Person is Invalid(15.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has quashed the re-assessment order passed by assessment officer on the ground that Income Tax Notic.....

Tags : ITAT, Income-Tax Notice, Dead person

ITAT: Income Tax Liability Won’t Arise for Unsecured Loan Transactions Done by Group Entities(16.06.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that income tax liability won’t arise for unsecured loan transactions done by group entiti.....

Tags : ITAT, Income-Tax Liability, Unsecured Loan

ITAT: Form 67 shall be Filed on or Before Income Tax Return Due Date(16.06.2022)

Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench has held that in order to avail the deduction of foreign tax credit, it is mandatory to file.....

Tags : ITAT, Foreign Tax Credit, Form 67

ITAT: Reasonableness of Expenses to be Judged from Angle of Businessman Rather Than from Angle of AO(17.06.2022)

Income Tax Appellate Tribunal (ITAT) Delhi bench, has held that reasonableness of expenses to be judged from the angle of the businessman rather than .....

Tags : ITAT, Assessing Officer, Businessman

ITAT: Depreciation Claimed on Government Securities Categorised as AFS is Allowable(17.06.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench has held that depreciation claimed for the Government securities categorised as 'Available for S.....

Tags : ITAT, Government Security, AFS

MP HC Commutes Death Sentence of Man Convicted for Rape And Murder of 4 Year Old(17.06.2022)

Madhya Pradesh High Court has commuted death sentence of a man convicted for rape and murder of a 4-year-old girl. The Court held that since the convi.....

Tags : Madhya Pradesh High Court, Death Sentence, Rehabilitation

NCLAT, Delhi: Arrears of Salary Accumulated for More Than Three Years Are Not Eligible for CIRP(13.05.2022)

National Company Law Appellate Tribunal, New Delhi has ruled that arrears of salary due beyond a period of three years would be barred by limitation f.....

Tags : National Company Law Appellate Tribunal, three years, Corporate Insolvency Resolution Process, limitation

ITAT States That Consideration Paid For Purchase Of Advertisement Space Does Not Amount To 'Royalty'(16.05.2022)

Chennai Bench of ITAT has held that consideration paid for purchase of advertisement space does not amount to 'royalty' under the Income Tax Act, 1961

Tags : ITAT Chennai, Royalty, Income Tax Act

ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....

Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961

ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....

Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961

Supreme Court Reiterates Section 18 Limitation Act Is Applicable To IBC Proceedings(19.05.2022)

Supreme Court reiterates that the provisions of Section 18 of the Limitation Act are applicable to proceedings under the Insolvency and Bankruptcy C C.....

Tags : Supreme Court, Insolvency and Bankruptcy Code, 2016, Section 18 Limitation Act

Bombay HC: Loss On Trading in Derivatives of Securities Not A Speculative Loss(19.05.2022)

Bombay High Court has ruled that transactions in respect of trading in derivatives carried out in a recognized stock exchange are excluded from the de.....

Tags : Income-Tax Act, Bombay High Court, ITAT, Finance Act

ITAT: Tuition Fee is Taxable Only When a Related Service is Provided by the Educational Institution(07.06.2022)

Income Tax Appellate Tribunal (ITAT), Hyderabad has held that advance tuition fee collected is taxable only when a related service is provided by the .....

Tags : ITAT, Tuition Fees, Educational Institution

ITAT: Limited Scrutiny Can be Converted to Regular Assessment After Approval of Competent Authority(07.06.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad has held that limited scrutiny can be changed to the regular assessment with the approval of the compe.....

Tags : ITAT, Scrutiny, Competent Authority

ITAT: TDS Credit Can be Claimed From the Country in Which Income was Taxed(08.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi has held that TDS credit can be claimed from the country in which the income was taxed.

Tags : ITAT, TDS Credit

ITAT: Profits from Providing Technical Services to Other Airlines is Covered Under DTAA(08.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi while upholding the decision of Commissioner of Income-tax (Appeals) has held that profits from providing .....

Tags : ITAT, Double Taxation Avoidance Agreement, Technical Services

ITAT Disallows IT Deduction U/S 80IA as Income From Eligible Unit Not Shown in Gross Total Income(08.06.2022)

Income Tax Appellate Tribunal (ITAT), Cuttack bench has disallowed deduction under Section 80IA of Income-Tax Act, 1961 since income from eligible uni.....

Tags : ITAT, Income-Tax Act, Deduction

ITAT: TDS Not Applicable to Commission to Credit Card Company Under Section 194H of IT Act(09.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that TDS under Section 194H of the Income-Tax (IT) Act, 1961 is not applicable to the amoun.....

Tags : ITAT, Income-Tax Act, Credit Card

ITAT: Foreign Exchange Derivative Losses Can be Allowed for Deduction as it is Notional Loss(09.06.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that foreign exchange derivative losses can be allowed for deduction as it is notional .....

Tags : ITAT, Foreign Exchange Derivative

ITAT: Proprietary Concern Not Required to Obtain Separate PAN(07.07.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench has held that proprietary concern is not required to obtain a separate Permanent Account Number .....

Tags : ITAT, Permanent Account Number, Income-Tax Act

ITAT: Co-Operative Society Providing Financial Help Without RBI License is Eligible for Exemption(08.07.2022)

Income Tax Appellate Tribunal (ITAT), Chennai Bench has held that the cooperative society providing financial accommodation to members without Reserve.....

Tags : ITAT, Co-Operative Society, RBI License, Financial Accommodation

ITAT: Cash Deposits Out of Business of Shroff Cannot be Treated as Undisclosed Income(08.07.2022)

Income Tax Appellate Tribunal (ITAT), Rajkot Bench has held that the cash deposits out of business of Shroff cannot be treated as undisclosed income u.....

Tags : ITAT, Cash Deposit, Shroff

ITAT: Expenses Cannot be Disallowed Solely Due to Non-Receipt of Invoices(08.07.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench while granting relief to L’Oreal India Private Limited, has held that expenses cannot be disallowed.....

Tags : ITAT, Expenses, Disallowed, Invoices

ITAT: Income Tax Officials Bound to Follow CBDT Circular(08.07.2022)

ITAT: Income Tax Officials Bound to Follow CBDT Circular Income Tax Appellate Tribunal (ITAT), Cochin Bench has held that the circulars issued by the.....

Tags : ITAT, Income Tax Officials, CBDT Circulars

ITAT: Income Tax New Rules allows Hearing through Video Conference(11.07.2022)

Income tax Appellate Tribunal (ITAT), Mumbai Bench has held that the denial of assessee’s specific request to attend the personal hearing through vide.....

Tags : ITAT, Video Conferencing, Natural Justice

Punjab & Haryana HC Seeks DGP’s Report over Witness Protection in Jat Agitation Case(05.12.2016)

Punjab and Haryana High Court has directed Haryana Director General of Police (DGP) to file an affidavit about steps taken to protect witnesses relate.....

Tags : Punjab and Haryana High Court, Director General of Police, Jat agitation

Delhi HC Allows Visitation Rights to Father Despite Contrary Settlement Agreement(04.12.2018)

Delhi High Court has granted visitation rights to the father of a four-year-old girl, despite the fact that the settlement agreement between the girl’.....

Tags : Delhi High Court, Visitation Rights to Father

Converting Company to LLP is a ‘Transfer’: ITAT(07.12.2018)

Income Tax Appellate Tribunal (ITAT) has held that the conversion of a company into an LLP constitutes a “transfer” for the purpose of the Income Tax .....

Tags : ITAT, Converting Company to LLP

ITAT: Income Received Under FPS Introduced Under Foreign Trade Policy 2004 Are Capital Receipts(14.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that income received under Focus Products Scheme (FPS) introduced under Foreign Trade Polic.....

Tags : ITAT, Foreign Trade Policy, Focus Products Scheme

ITAT: Capital Gain Exemption Cannot be Claimed for Agricultural Land Purchased in Wife’s Name(15.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the capital gain exemption under Section 54B of the Income Tax Act, 1961 cannot be cla.....

Tags : ITAT, Capital Gain Exemption, Agricultural Land

ITAT: Non-Compliance of Valuation Will Not Render Assessment Erroneous if Sale is Under SARFEASI Act(15.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that an assessment order cannot be held as “erroneous” for failure to comply with the provi.....

Tags : ITAT, Valuation, SARFEASI

NRIs can be Appointed as Trustees of Indian Trusts Under Income Tax Act: ITAT(11.10.2018)

Income Tax Appellate Tribunal has held that under the Income Tax Act appointing of NRIs as trustees of valid Indian trusts is permissible.

Tags : ITAT, NRI, Trust

Investment can’t be Written Off as Bad Debt if Project fails to Take Off: ITAT(12.10.2018)

Income Tax Appellate Tribunal (ITAT ) has given major setback to Aditya Birla Power Company Limited and held that investment in the project which fail.....

Tags : ITAT, Investment, Aditya Birla Power Company Limited

ITAT, Kolkata: Limitation for Revisionary Jurisdiction Runs from Assessment Date Order(06.04.2022)

Income Tax Appellate Tribunal, Kolkata has observed that the limitation period for exercising revisionary jurisdiction runs from the date of assessmen.....

Tags : Income Tax Appellate Tribunal, Kolkata, limitation period, revisionary jurisdiction, assessment order, Section 263 of Income Tax Act, 1961

SC: Absence of Arbitration Agreement Make Article 137 of Limitation Act Inapplicable to Arbitration(07.04.2022)

Supreme Court has observed that Article 137 of the Limitation Act, 1963 would be inapplicable in arbitration proceedings commenced under Bihar Public .....

Tags : Supreme Court, Article 137 of the Limitation Act, 1963, Bihar Public Works Contracts Disputes Arbitration Tribunal, arbitration proceedings

Allahabad High Court Allows Child's Father to Visitation Rights(11.04.2022)

Allahabad High Court has observed the father is entitled to visitation rights to meet his child by allowing a Habeas Corpus plea filed by a father see.....

Tags : Allahabad High Court, Visitation Rights

Delhi HC: Time Spent in Mediation Would be Excluded from Limitation for Invoking Arbitration(13.04.2022)

Delhi High Court has ruled that when the agreement between the parties provides for compulsory mediation, the time spent in the mediation process shal.....

Tags : Delhi High Court, agreement, mediation, limitation period

P&H High Court: Circumstances Point Towards Rape in Murthal During Jat Agitation(20.01.2017)

Punjab & Haryana High Court has observed that statements of some witnesses and recovery of women's undergarments indicate that rapes had taken place a.....

Tags : Punjab & Haryana High Court , Murthal, Jat Agitation, Rape

Tax Benefit can be Availed on Multiple Flats' Sale, Says ITAT(12.02.2019)

Income Tax Appellate Tribunal (ITAT) has held that a taxpayer can avail of the tax benefits where long-term capital gains arising on sale of more than.....

Tags : ITAT, Tax Benefit can be Availed on Multiple Flats' Sale

Allahabad HC Disposes PIL for Protection of Sanitation Workers Amid Covid-19(10.12.2020)

Allahabad High Court has refused to issue directions for protection of sanitation workers, said to be working not only colonies in different cities, b.....

Tags : Allahabad High Court, Protection of Sanitation Workers

Karnataka HC Issue Directions for Implementation of Provisions to Prohibit Manual Scavenging(10.12.2020)

Karnataka High Court has issued several directions to the state government to ensure proper implementation of the provisions of the Prohibition of Emp.....

Tags : Karnataka High Court, Prohibition of Employment as Manual Scavengers and their Rehabilitation Act, 2013.

ITAT: Father Can’t be Taxed for Cash Deposit in Bank Account Opened in The Name of Major Son(25.07.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench while deleting an addition for cash deposit, has held that the clubbing of income under the provision.....

Tags : ITAT, Minor Children, Income-Tax, Bank Account

ITAT: Money Can’t be Treated as ‘Unaccounted’ Merely Because of Non-Response from Creditors(26.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench, while deleting penalty under section 271(1)(c) of the Income Tax Act, 1961 has held that the money .....

Tags : ITAT, Creditors, Unaccounted

ITAT: Income Tax Addition Cannot be based on Conjectures and Surmises(20.05.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench, while quashing an assessment under the Income Tax Act, 1961, has held that the income tax addition .....

Tags : ITAT, Assessment

ITAT: Husband Entitled Capital Gain Exemption for Asset Bought In The Name of Wife(23.05.2022)

Income Tax Appellate Tribunal, Jaipur held that the husband was entitled to a capital gain exemption for assets bought in the name of the wife. The IT.....

Tags : ITAT, Jaipur, Assessee, Exemption

ITAT: Amount Invested in Capital Gain Scheme not Subjected to Tax in The Year of Investment(23.05.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the amount once invested in the capital gain scheme cannot be brought to tax in the ye.....

Tags : ITAT, Capital Gain, Investment

ITAT: Centralized Processing Centre has No Jurisdiction of Adjustment U/S 143(1)(23.05.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the Centralized Processing Centre has no jurisdiction to exercise the power under sec.....

Tags : ITAT, Centralized Processing Centre, Income-Tax Act, Assessee

ITAT: Non-capitalisation Interest of Loans on P&M and CWP Cannot Be Capitalised and Disallowed(23.05.2022)

Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that non-capitalisation interest of loan on Plant & Machinery (P&M) and Capital Work in .....

Tags : ITAT, Interest of Loans, Capital Work in Progress

ITAT: Section 40 A(2)(B) Can’t Be Invoked Without Corroborative Evidence(23.05.2022)

Income Tax Appellate Tribunal (ITAT), Chennai bench, has held that Section 40 A(2)(b) of Income Tax Act can’t be invoked without corroborative evidenc.....

Tags : ITAT, Corroborative Evidence, Remuneration

ITAT: Multiple Flats on Different Floors Cannot be Treated as Single Residential House(29.06.2022)

Income Tax Appellate Tribunal (ITAT), Cuttack Bench has held that the multiple flats in different floors of the same building cannot be treated as a s.....

Tags : ITAT, Capital Gain Exemption, Income-Tax Act

ITAT: Not All Appellate Orders are Erroneous(30.06.2022)

Income Tax Appellate Tribunal (ITAT), Cuttack bench has advised the income tax department to be careful in filing the appeals against the orders of th.....

Tags : ITAT, Income Tax Department, Erroneous

ITAT: 3rd Party Statement alone not Incriminating Material for justifying Addition in Assessment(30.06.2022)

Income Tax Appellate Tribunal (ITAT), Jaipur bench has held that third party statement alone, not incriminating material for justifying addition made .....

Tags : ITAT, Incriminating Material, Income-Tax Act

ITAT: Consultation Fee Paid by Times Internet to EY Allowable as Expenditure(01.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench while allowing relief to Times Internet has allowed the consultation fee paid to EY as business expe.....

Tags : ITAT, Consultation Fee, Expenditure

ITAT: Hospitals Need to Deduct TDS for Payments to Doctors Engaged as Retainers And Consultants(01.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the hospitals shall deduct TDS under Section 194J of the Income Tax Act, 1961 in respe.....

Tags : ITAT, TDS, Retainers, Consultants

MP HC: Section 5 of Limitation Act Applies to Arbitration Reference Under National Highways Act(04.07.2022)

MP High Court has held that Section 5 of Limitation Act is applicable to reference to arbitration under National Highways Act, therefore limitation pe.....

Tags : Madhya Pradesh High Court, Limitation, Competent Authority

CRIMINAL - There is No Limitation Period to Seek Declaration of Marriage As 'Null And Void': SC(07.03.2019)

Supreme Court has observed that no period of limitation is prescribed so far as presentation of petition for declaration to declare a marriage being n.....

Tags : Supreme Court, Declaration of Marriage as 'Null And Void', Limitation Period

FAMILY - There is No Limitation Period to Seek Declaration of Marriage as 'Null And Void': SC(07.03.2019)

Supreme Court has observed that no period of limitation is prescribed so far as presentation of petition for declaration to declare a marriage being n.....

Tags : Supreme Court, Declaration of Marriage as 'Null And Void', Limitation Period

ITAT: Capital Gain Can’t be Taxed When Sale Consideration is Already Taxed from PoA Holder(08.08.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that the capital gain in respect of consideration received from sale of property cannot be t.....

Tags : ITAT, Capital Gain, PoA

ITAT: Employee Welfare Expenses Cannot be Included in Fringe Benefits Tax(09.08.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench has held that the Employee Welfare expenses cannot be included in the value of Fringe Benefits T.....

Tags : ITAT, Welfare Expenses, Fringe Benefits Tax

ITAT: Forex Transaction to Hedge Foreign Currency Risk is Not Speculative(10.08.2022)

Income Tax Appellate Tribunal (ITAT), Chandigarh Bench while allowing deduction, has held that the Forex transaction to hedge foreign currency risk is.....

Tags : ITAT, Forex Transaction, Hedge Foreign Currency

ITAT: Domestic Transaction from a Related Party is Not a Specified Domestic Transaction(10.08.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that a domestic transaction from a related party is not a specified domestic transaction u.....

Tags : ITAT, Income-Tax, domestic Transaction

Delhi HC: No Benefit of Rehabilitation & Relocation Policy to Jhuggi Clusters Not Notified by DUSIB(12.08.2022)

Delhi High Court has held that notification by Delhi Urban Shelter Improvement Board (DUSIB) is an essential pre-requisite to be qualified/ recognized.....

Tags : Delhi High Court, Rehabilitation, DUSIB

ITAT: Subscription to Cloud Services Not ‘Royalty’ as Per Indo-US Treaty(15.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the subscription to cloud base service cannot be treated as royalty as per the India U.....

Tags : ITAT, Cloud Services, Royalty

ITAT: Capital Gain Deduction Allowable to Separate Independent Residential Units on Single Land(18.07.2022)

Income Tax Appellate Tribunal (ITAT), Chennai Bench has held that the capital gain exemption under section 54F of the Income Tax Act, 1961 is allowabl.....

Tags : ITAT, Capital Gain Exemption, Residential Units

ITAT: Deduction U/S 54EC of IT Act Applicable within 6 Months from Date of Transfer of Property(18.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that deduction under Section 54EC of Income-Tax (IT) Act, 1961 is applicable within six cal.....

Tags : ITAT, Transfer of Property, Deduction

ITAT: Pledging of Shares With Banks for Obtaining Bank Finance Not Violative of SEBI Regulations(18.07.2022)

Income Tax Appellate Tribunal (ITAT), New Delhi while deleting addition against share broker, has held that pledging of shares of clients with banks f.....

Tags : ITAT, SEBI Regulations, Pledging of Shares

ITAT: Change in Method of Treating Income Can Lead to Double Taxation(18.07.2022)

Income Tax Appellate Tribunal (ITAT), Rajkot Bench has held that a change in the method of treating income would lead to double taxation if the sales .....

Tags : ITAT, Double Taxation, Sales Consideration

ITAT: Unregistered Document Has No Evidentiary Value(18.07.2022)

Income Tax Appellate Tribunal (ITAT), Surat Bench has upheld the denial of capital gain exemption under Section 54 of Income-Tax Act, 1961, by holding.....

Tags : ITAT, Unregistered Document, Capital Gain Exemption

ITAT: Cash Seized During Search Cannot be Adjusted Against Self Assessed Tax Liability(19.07.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench has held that the cash seized during search cannot be adjusted against the self-assessed existin.....

Tags : ITAT, Cash Seized, Self Assessed Tax

ITAT, Mumbai Directs Shah Rukh Khan to Pay Tax on Notional Rent From Dubai Villa(23.03.2017)

Income-tax Appellate Tribunal, Mumbai (ITAT) has ruled that actor Shah Rukh Khan has to include notional rent from his Dubai villa in his income-tax r.....

Tags : ITAT, Mumbai, Shah Rukh Khan, Dubai Villa

ITAT, Mumbai Allows Tax Deductions to SRK on Earnings From Kaun Banega Crorepati(23.03.2017)

ITAT, Mumbai has allowed SRK a deduction of Rs 10 crore that was paid to him for Kaun Banega Crorepati and also of Rs 7 crore the actor had charged fr.....

Tags : ITAT, Mumbai, Shah Rukh Khan, Kaun Banega Crorepati

DIRECT TAXATION - Addition for Unexplained Share Capital and Share Premium Can’t be Made Prior to 2013 Amendment: ITAT(27.03.2019)

Income Tax Appellate Tribunal (ITAT) has held that addition in respect of share capital and premium by treating the same as unexplained cannot be made.....

Tags : Income Tax Appellate Tribunal, ITAT, Income Tax Act, 1961

DIRECT TAXATION - ITAT Rejects Fake Claim for Deduction of Rent Paid to Mother as Same Was an Afterthought(27.03.2019)

Income Tax Appellate Tribunal (ITAT) has disallowed a fake claim for deduction because it was established that the rent paid to mother was nothing, bu.....

Tags : Income Tax Appellate Tribunal, ITAT, Rent Deduction, false claim

DIRECT TAXATION - Delay in Statutory Audit is Reasonable Cause for Delayed Filing of Tax Audit Report: ITAT(27.03.2019)

Income Tax Appellate Tribunal (ITAT) has held that the delay in completion of statutory audit can be a reasonable cause for delay in filing of the tax.....

Tags : Income Tax Appellate Tribunal, ITAT, statutory audit, tax audit report

DIRECT TAXATION - ITAT: Mere Suspicion that Expenditure is for Non-Business Purposes Can’t be a Ground for Addition(28.03.2019)

Income Tax Appellate Tribunal (ITAT) has held that addition cannot be made merely on the ground that the expenditure is for non-business purposes.

Tags : Income Tax Appellate Tribunal, ITAT

Kerala HC Introduces 'Unique Neutral Citation Number' System from November 1(01.11.2022)

Kerala High Court is set to implement Unique Neutral Citation Number for all Judgments and 'CR' marked interim orders issued since 1949, from November.....

Tags : Kerala High Court, Neutral Citation

ITAT: Partition/Family Arrangement is not Capital Gain(19.07.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that a partition or family arrangement cannot be treated as “transfer” for the purpose of .....

Tags : ITAT, Partition, Transfer

ITAT: Business of Infrastructure Development Comes Under The Definition of Developer(19.07.2022)

Income Tax Appellant Tribunal (ITAT), Ahmedabad Bench has held that the business of infrastructure development comes under the definition of developer.....

Tags : ITAT, Infrastructure Development, Developer

ITAT: No Addition Towards Anonymous Deduction if Identity of Donors is Established(19.07.2022)

Income Tax Appellant Tribunal (ITAT), Visakhapatnam Bench has held that if the identity of donors is established under Section 115BBC of Income-Tax Ac.....

Tags : ITAT, Donation, Identity

ITAT: Cash Deposit of Firm Cannot be Added to Personal Income of Partner(20.07.2022)

Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that the cash deposit of the Firm cannot be added to the personal income of the Partner .....

Tags : ITAT, Personal Income, Partner

ITAT: Lease Rental on Equipment Paid Without Acquiring Ownership is Revenue Expenditure(21.07.2022)

Income Tax Appellate Tribunal (ITAT) held that lease charges paid for the use of the asset, without acquiring any ownership rights in the same, are al.....

Tags : ITAT, Lease Charges, Revenue Expenditure

NCLAT: OTS Proposal is an Acknowledgement of Debt Under Section 18 of Limitation Act(22.07.2022)

National Company Law Appellate Tribunal (NCLAT), New Delhi Bench has held that a One Time Settlement (OTS) proposal falls within the definition of 'ac.....

Tags : NCLAT, Limitation, One Time Settlement

ITAT: Accepting Loans Through Journal Entries With Reasonable Cause Will Not Attract Penalty(22.07.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that accepting loans through journal entries with reasonable cause will not attract penalty un.....

Tags : ITAT, Journal Entries, Penalty

ITAT: Nature of Land Sold is to be Ascertained Based on Sale Deed Executed(27.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the nature of land sold is to be ascertained based on the sale deed executed.

Tags : ITAT, Land, Sale Deed

ITAT: Capital Gain Exemption Cannot be Denied on Ground of Joint Ownership in 2 Residential Flats(28.07.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that capital gain exemption under Section 54F of Income-Tax Act, 1961 cannot be denied on ground.....

Tags : ITAT, Capital Gain, Exemption

ITAT: Shipping Income Derived in India from International Traffic is Not Taxable in India(28.07.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that shipping income derived in India from international traffic is not taxable in India a.....

Tags : ITAT, Shipping Income, India-UAE Tax Treaty

SC: Provisions of Limitation Act Has No Application When Statute Extinguishes The Right Itself(01.08.2022)

Supreme Court has held that the provisions of Limitation Act will not have any application when a Statute extinguishes the right itself.

Tags : Supreme Court, Limitation, Application

ITAT: Cash Gift from Siblings During Medical Emergencies Can’t be Treated as ‘Unexplained’(02.08.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the cash gift from brother and sister during medical emergencies cannot be treated as .....

Tags : ITAT, Medical Emergencies, Cash Gift

ITAT: Delay Due to Daughter’s Serious Medical Condition is Reasonable Cause(02.08.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench while condoning delay in filing appeal, has held that delay in filing the appeal due to his daughter.....

Tags : ITAT, Medical Condition, Condoning Delay

ITAT: Cost of New Residential House includes Cost of Land Purchased(03.08.2022)

Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench held that the cost of new residential house includes cost of land purchased under Section 54.....

Tags : ITAT, Residential House, Land

ITAT: Illness of MD of Company Not Sufficient Cause for Condoning Delay(04.08.2022)

Income Tax Appellate Tribunal (ITAT), Allahabad Bench has held that illness of Managing Director of company not sufficient cause for condoning delay o.....

Tags : ITAT, Condoning Delay, Managing Director

SC: Period of Limitation to Commence from When Signed Copies Available to Parties(03.03.2021)

Supreme Court has held that the period of limitation for filing the Petition under Section 34 of the Arbitration and Conciliation Act, 1996 would comm.....

Tags : Supreme Court, Period of Limitation

ITAT Jaipur: Order of AO Accepting Suo-Moto Disallowance for Bonus Cannot be Held to be Erroneous(04.03.2021)

Income Tax Appellate Tribunal (ITAT), Jaipur Bench has ruled that the order of Assessing Officer/AO accepting suo-moto disallowance for bonus cannot b.....

Tags : ITAT Jaipur, Disallowance

ITAT Hyderabad: Cost of Steam Transferred from Power Division to Sugar Division Computed was more(04.03.2021)

Income Tax Appellate Tribunal (ITAT), Hyderabad Bench has while upholding the order of Commissioner of Income Tax (Appeals) noted that the cost of ste.....

Tags : ITAT Hyderabad, Steam

ITAT Jaipur: Crisis Due to Non-Recovery of Bank Dues a ‘Reasonable Cause’ for not Producing Documents(04.03.2021)

Income Tax Appellate Tribunal (ITAT), Jaipur has ruled that the crisis due to non-recovery of Bank Dues is a ‘Reasonable Cause’ for not producing docu.....

Tags : ITAT Jaipur, Non-Recovery

ITAT Chennai: Urban Land Leased Out to Educational Trust Cannot be Treated as ‘Vacant Land’(04.03.2021)

Income Tax Appellate Tribunal (ITAT), Chennai has held that wealth tax is not applicable on lands held by a trust for charitable purposes.

Tags : ITAT Chennai, Urban Land

SC: Limitation Period for Filing 'Section 11' Application Governed by Article 137 Limitation Act(10.03.2021)

Supreme Court has stated that the period of limitation for filing an application under Section 11 of the Arbitration and Conciliation Act, 1996 would .....

Tags : Supreme Court, Limitation Period for Filing 'Section 11' Application

Del HC: Can’t Disqualify Jhuggi Dwellers from Rehabilitation Only for Lack of Name in Electoral Roll(01.02.2023)

Delhi High Court while observing jhuggi jhopri dwellers can’t be disqualified from rehabilitation under State’s policy merely because their name doesn.....

Tags : Delhi High Court, Jhuggi Dwellers, Rehabilitation, Electoral Roll

Delhi HC to DMRC: Why Can’t DMRC Provide Free Drinking Water, Sanitation?(02.05.2017)

Delhi High Court has asked DMRC that “Why can’t Delhi Metro provided basic services like drinking water and sanitation for free to commuters at its st.....

Tags : Delhi High Court, Drinking Water, Sanitation, Delhi Metro

ITAT Slams Tax Dept. for Negligence in Maintaining Records(19.04.2019)

Income Tax Appellate Tribunal (ITAT), Pune bench has criticised income tax department for its negligence in keeping records while granting Section 12A.....

Tags : ITAT, Negligence, Maintaining Records

Defect of Manual Filing of Appeal Instead of E-Filing is Curable: ITAT(19.04.2019)

Income Tax Appellate Tribunal (ITAT), Jaipur bench has allowed an assessee to re-file an appeal which was supposed to be filed electronically but was .....

Tags : ITAT, Manual Filing

Penalty Proceedings can’t be Initiated Without a Specific Charge: ITAT(19.04.2019)

Income Tax Appellate Tribunal (ITAT), Indore bench has ruled that no penalty proceedings can be initiated on a suspected defaulter assessee without sp.....

Tags : ITAT, Penalty Proceedings, Specific Charge

Bombay HC Constitutes All-Women Committee to Avoid Sexual Exploitation of Minor Tribal Girls(19.04.2019)

Bombay High Court has issued a series of directions, after taking up a matter on urgent basis in view to protect hundreds of minor tribal girls and ha.....

Tags : Bombay High Court, All-Women Committee to Avoid Sexual Exploitation

SC Sets Aside Court Martial Proceedings Against Army Officer(09.11.2022)

Supreme Court has set aside court martial proceedings against an army officer on the ground that it was barred under limitation prescribed under Secti.....

Tags : Supreme Court, Court, Martial, Limitation

SC: Computation of Period for Condonation of Delay; Time Period Excluded u/s 14 Cannot Be Counted(16.11.2022)

Supreme Court has held that time period excluded under Section 14 of Limitation Act cannot be counted for the purpose of computing the period for whic.....

Tags : Supreme Court, Limitation, Condoned

ITAT, Kolkata: Registration u/s 12A Cannot be Denied to Trust For Collecting Fee From Students(17.05.2017)

ITAT, Kolkata has held that registration under section 12A of Income Tax Act cannot be denied to a Trust merely on ground it collects fee from the stu.....

Tags : ITAT, Kolkata, Trust

ITAT: TDS Applicable to Payments Towards Channel Carriage Fees, Up-Linking, Bandwidth Charges(17.05.2017)

ITAT Kolkata has held that payments on account of channel carriage fees, up-l inking charges and Bandwidth charges are not in nature of payment toward.....

Tags : ITAT, Kolkata, Carriage Fees, Up-Linking, Bandwidth Charges

ITAT, Bangalore: Payments in Foreign Currency For Travel Etc. Excludable From Export, Total Turnover(18.05.2017)

ITAT, Bangalore has held that payments made in foreign currency towards foreign travel, telecommunication expenses & ex-pat salary are excludable from.....

Tags : ITAT, Bangalore, Export, Total Turnover

Supreme Court Refuses to Entertain Plea Seeking Uniform Policy to Resolve Public Agitations(18.03.2021)

Supreme Court has declined to entertain plea by Bharat Bhoomi Bachao Sangharsh Samiti seeking directions for framing of guidelines and a uniform polic.....

Tags : Supreme Court, Uniform Policy to Resolve Public Agitations

ITAT: Employers Must Deposit Contribution Towards EPF/ESI on Time to Avail IT Deduction(18.03.2023)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that employers have to deposit employees' contributions towards EPF/ESI on time to avail of.....

Tags : ITAT, EPF/ESI, Income Tax Deductions, EPF/ESI

SC: Rehabilitation Scheme Under SICA Binds All Creditors(20.03.2023)

Supreme Court while observing that rehabilitation scheme under Section 18 of the SICA, 1985 shall bind all the creditors including the unsecured credi.....

Tags : Supreme Court, SICA, Unsecured Creditors, Rehabilitation Scheme

ITAT Delhi: ‘Personal Use’ has Important Role in Granting Depreciation on any Vehicle(04.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has held that the element of personal use has a significant role to play while granting depreciation on any.....

Tags : ITAT Delhi, Personal Use

ITAT Delhi: Cost of Investment in Land is part of Cost of Construction of Residential House(07.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has noted that the cost of investment in land is also part of the cost of construction of the residential h.....

Tags : ITAT Delhi, Investment

Rajasthan High Court Extends Limitation Period/ Interim Orders During Lockdown Period(17.05.2021)

Rajasthan High Court has issued a circular stating that all Courts in the State shall continue to function completely through virtual mode. All inter.....

Tags : Rajasthan High Court, Extension of Limitation Period/Interim Orders

Supreme Court Launches Neutral Citations for All Supreme Court Judgments(23.02.2023)

CJI D.Y. Chandrachud has announced that all 30,000 judgements are going to have neutral citation. First tranch will be till January 1, 2023, then the .....

Tags : Supreme Court, Neutral Citation

Chhattisgarh HC: Can’t Assume Accused Sexually Exploited Victim Because She Belongs to ST Community(02.03.2023)

Chhattisgarh High Court has held that merely because victim belongs to Scheduled Tribe (ST) community, it cannot be assumed that accused was able to d.....

Tags : Chhattisgarh High Court, Sexual Exploitation, Scheduled Tribe

Kerala HC: State Can’t Deny Responsibility in Guise of Limitation Period(03.03.2023)

Kerala High Court while observing that when a citizen is engaged by Government to carry out activities, it had duty to reward person as per the contra.....

Tags : Kerala High Court, Limitation Period, Compensation

Apex Court: Outer Limitation for Possession Suit Based on Title Will Not Get Lost(04.07.2019)

Apex Court has noted that merely because relief of declaration is also sought in a suit for possession the outer limitation of twelve years is also no.....

Tags : Apex Court, Outer Limitation

ITAT Chandigarh: Penalty Granted on Surrender Made on Account of Discrepancy in Stock(04.07.2019)

Income Tax Appellate Tribunal (ITAT), Chandigarh has ruled that the penalty under Section 271AAB of the Income Tax Act, 1961 was rightly imposed in th.....

Tags : ITAT Chandigarh, Penalty

SC Issues Notice on PIL Seeking Compensation and Rehabilitation of Victims of West Bengal Riots(25.05.2021)

Supreme Court has issued notice on a Public Interest Litigation (PIL) seeking compensation and rehabilitation of the victims of the alleged state spon.....

Tags : Supreme Court, Compensation and Rehabilitation of Victims of West Bengal Riots

Madras HC: Government Cannot Arbitrarily Give Away Hills and Hillocks for Exploitation(31.05.2021)

Madras High Court has criticized the practice of mechanically issuing licenses for mining of hillocks, without assessing the impact it may have on the.....

Tags : Madras High Court, Exploitation of Hills and hillocks

Orissa HC Seeks Response on Disbursement of Compensation to Sanitation Workers’ Families(01.06.2021)

Orissa High Court has sought response of Water Corporation of Odisha (WATCO) on the issue of disbursement of compensation to the families of sanitatio.....

Tags : Orissa High Court, Disbursement of Compensation to Sanitation Workers’ Families

Cal. HC: Facilitation Council Can Arbitrate Claims After Supplier’s Registration Under MSMED Act(10.04.2023)

Calcutta High Court has held that Facilitation Council would have exclusive jurisdiction to decide on reference, and to refer the same for arbitration.....

Tags : Calcutta High Court, MSMED Act, Facilitation Council

ITAT: Self-Occupied Property Cannot Enter Into the Block of Depreciable Asset(27.05.2019)

Income Tax Appellate Tribunal Mumbai has recently rejected Bollywood singer Sonu Nigam’s plea by holding that the self-occupied property cannot enter .....

Tags : ITAT, Property

SC: To Claim Exclusion of Period When Court Remain Closed, S.34 Appln. Must be Filed Within 90 Days(12.04.2023)

Supreme Court has observe that exclusion of period during which Court was closed from computation of limitation is available only when application und.....

Tags : Supreme Court, Arbitration, Prescribed Period, Limitation

Ker HC: Recklessly Permitting Human Settlement Near Elephant Habitat Leading to Man-Animal Conflicts(13.04.2023)

Kerala High Court has observed that increasing instances of human elephant conflict that we are confronted with today appear to be nothing but inevita.....

Tags : Kerala High Court, Human Settlement, Elephant Habitat, Man-Animal Conflict

Gau HC: Can’t Condone Delay in Filing Petition U/S 34 A&C Act Beyond 120 Days(17.04.2023)

Gauhati High Court has held that Court cannot condone delay in the filing of the petition under Section 34 of the Arbitration & Conciliation Act beyon.....

Tags : Gauhati High Court, Period of Limitation, Condone Delay, Arbitration

SC: ITATs Insisting on Filing Appeals in Physical Mode Would Defeat Purpose of E-Filing(18.04.2023)

Supreme Court while observing that it would defeat the purpose of e-filing if in addition to e-filing, the ITATs insist on filing of appeals in the ph.....

Tags : Supreme Court, E-Filing, ITAT, Physical Mode

Mad HC: Inspection of Rehabilitation Centres Necessary to Safeguard Public Interest(21.04.2023)

Madras High Court while observing that rehabilitation/de-addiction centres can’t be run by any individuals without obtaining a proper permission and l.....

Tags : Madras High Court, Rehabilitation Centres, Public Interest

Supreme Court: Issue of Limitation not to be Examined while Considering Application under Section 11(28.11.2019)

Supreme Court has noted that while considering an application under Section 11 of the Arbitration and Conciliation Act, 1996 seeking appointment of an.....

Tags : Supreme Court, Limitation

ITAT Delhi: Excessive Application of Net Profit Rate is Not Admissible(04.12.2019)

Income Tax Appellate Tribunal, Delhi has ruled that in earlier assessment years as well as in subsequent assessment years, a particular net profit rat.....

Tags : ITAT Delhi, Net Profit Rate

ITAT Delhi: Section 36(1)(vii) Applicable in Inability or Insolvency Cases(05.12.2019)

Income Tax Appellate Tribunal, Delhi has held that an Assessee is entitled to claim under Section 36(1)(vii) of the Income Tax Act where the money is.....

Tags : ITAT Delhi, Insolvency

Delhi HC: Court can Take Cognizance of Offence Even After Expiry of Limitation if Delay is Explained(05.12.2019)

Delhi High Court has reiterated the position of law that Magistrate can take cognizance of an offence even after the expiry of a limitation period. Th.....

Tags : Delhi HC, Limitation

Tel. HC to State: Take Steps to Prevent Spread of Diseases Due to Flood(02.08.2023)

Telangana High Court has directed State to file report on steps taken to rehabilitate victims of floods and for ensuring safety and well-being of vict.....

Tags : Telangana High Court, Flood, Rehabilitation

SC: Country Cannot be Held to Ransom by Agitations(24.02.2016)

Supreme Court, while taking a tough stand on the agitations which cause huge problems to the common man, has said that Bharatiya Janata Party (BJP), C.....

Tags : Supreme Court, , Agitations

Punjab and Haryana HC Takes Cognizance on Allegation of Rapes By Rioters During Jat Stir(25.02.2016)

Punjab and Haryana HC has taken cognizance of media reports that some women, who were commuting on Delhi-Ambala highway (NH-1), had been allegedly str.....

Tags : Punjab and Haryana HC, Jat agitation

Rajasthan High Court Sets Period of Limitation for Preferring Appeal from Decision of Family Court(14.11.2019)

Rajasthan High Court has ruled while harmonizing the provisions contained under Section 19 of the Family Courts Act, 1984 and Section 28 of the Hindu .....

Tags : Rajasthan High Court, Limitation

ITAT Delhi Orders Withdrawal of Tax Exemption to Congress-Controlled Young Indian(18.11.2019)

Income Tax Appellate Tribunal, Delhi has ruled that the withdrawal of income tax exemption to Young Indian, an entity controlled by Congress president.....

Tags : ITAT Delhi, Young India

ITAT Mumbai : Period of Holding Calculated from Original Date of Acquisition of Property(20.11.2019)

Income Tax Appellate Tribunal, Mumbai has ruled that period of holding the asset has to be computed not from the date when Memorandum of Understanding.....

Tags : ITAT Mumbai, Property

SC: Order Extending Limitation Period During Covid Apply to Period up to Which Delay Can be Condoned(05.10.2023)

Supreme Court has held that orders passed by the Supreme Court in 'In Re: Cognizance for Extension of Limitation', extending the period of limitation .....

Tags : Supreme Court, Limitation Period, Delay, Condone

SC Issues Notice in Plea Seeking National Level Plan for Rehabilitation of Covid 19 Affected Families(29.11.2021)

Supreme Court has issued notice in a writ petition seeking formulation and preparation of National Level Plan in tandem with the State Government to e.....

Tags : Supreme Court, Rehabilitation of Covid 19 Affected Families

SC Asks Ministry of Housing & Urban Affairs on Rehabilitation Policy for Slum Dwellers(30.11.2021)

Supreme Court has asked the Ministry of Housing and Urban Affairs to place its stand as to whether it has any policy in slums adjacent to Railway Trac.....

Tags : Supreme Court, Rehabilitation Policy for Slum Dwellers

No Provision in Limitation Act to Compute Limitation for Counsel’s Carelessness: Sikkim HC(29.06.2018)

Sikkim High Court has observed that no provision has been made in the Limitation Act for computing limitation for the carelessness of the counsel.

Tags : Sikkim High Court, Limitation

ITAT: Date Of Allotment Is Relevant For Computing Holding Period And Capital Gain(07.01.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the date of allotment is relevant and not the date of Registration for the purpose of .....

Tags : ITAT, Date Of Allotment, Date of Registration

Supreme Court Agrees To Revive Limitation Extension Orders In View Of Rising COVID Cases(10.01.2022)

Supreme Court has agreed to revive the suo motu orders extending the limitation period for filing cases in Courts and Tribunals in view of the rising .....

Tags : Supreme Court , Limitation Period, COVID

ITAT: Capital Gains Arising On Sale Of Rural Agricultural Land Outside The Ambit Of Income Tax(11.01.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench has observed that the capital gains arising on sale of rural agricultural land outside the purvi.....

Tags : ITAT, Capital Gain, Income Tax

ITAT Revisionary Jurisdiction Can Be Invoked In A Very Gross Case Of Inadequacy(11.01.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the revisionary jurisdiction under Section 263 of the Income Tax Act, 1961 can be avai.....

Tags : ITAT, Revisionary Jurisdiction

ITAT Jaipur: No Penalty Even If Discrepancies Found During Survey(17.12.2019)

Income Tax Appellate Tribunal, Jaipur has ruled that even if some discrepancies were found during the survey resulting in surrender of income by the A.....

Tags : ITAT Jaipur, Penalty

ITAT Allows Disallowance for Non-Submission of Documents and Non-Deduction of TDS on Reimbursements(24.12.2019)

Income Tax Appellate Tribunal, Delhi has held that disallowance of a sum for non-submission of documents and non-deduction of Tax Deduction at Source .....

Tags : ITAT, Disallowance

Karnataka HC Issues Circular Directing Officers to Follow Supreme Court's Limitation Extension Order(20.01.2022)

Karnataka High Court has issued a circular directing Officers and Officials working on the judicial side at Principal Bench, Bengaluru, Benches at Dha.....

Tags : Karnataka High Court, Limitation Extension Order

NCLAT, Delhi: Order of Mediation Along with Dishonoured Cheques Not Extension of Limitation(14.02.2022)

National Company Law Appellate Tribunal, Delhi has held that an order of mediation along with dishonoured cheques does not imply an extension of limi.....

Tags : National Company Law Appellate Tribunal, Extension of Limitation

Karnataka High Court Says ITAT Can Give Directions for Fresh Enquiry on Any Grounds(08.08.2018)

Karnataka High Court has held that ITAT has the power to give directions for fresh enquiry into the aspects of subject matter of appeal filed before .....

Tags : Karnataka High Court, ITAT

Orissa HC Expresses Serious Concern Over Lack of Basic Amenities at Rehabilitation Colony(16.12.2021)

Orissa High Court has expressed serious concern over the lack of basic amenities at the rehabilitation and resettlement colony set up by the Cuttack M.....

Tags : Orissa High Court, Lack of Basic Amenities at Rehabilitation Colony

Madras HC Directs to Take Effective Steps to Conduct Study on Habitat of Slender Ioris(17.12.2021)

Madras High Court has directed the Principal Chief Conservator of Forests to take effective steps to conduct a study on habitats, distribution and man.....

Tags : Madras High Court, Study on Habitat of Slender Ioris

Karnataka HC: Child Visitation Rights of Muslim Man Diminishes on Getting Married to Another Woman(23.12.2021)

Karnataka High Court has held that child visitation rights of a Muslim man diminishes to a great extent, on him having married to another woman during.....

Tags : Karnataka High Court, Child Visitation Rights of Muslim Man

Madras HC Quashes Criminal Proceedings Against Agitated Law Students(29.12.2021)

Madras High Court has quashed criminal proceedings against certain agitated laws students who had gathered outside their college since they were denie.....

Tags : Madras High Court, Proceedings Against Agitated Law Students

ITAT Mumbai: Shah Rukh Khan Gets Tax Relief on Dubai Villa(25.08.2017)

Income Tax Appellate Tribunal has ruled that a Dubai villa owned by Shah Rukh Khan was out of the tax ambit.

Tags : ITAT Mumbai, Shah Rukh Khan

Supreme Court to Recall Suo Motu Extension of Limitation Period With Effect From October 1(23.09.2021)

Supreme Court had said that it will recall the suo motu order of April 27, 2021, which had extended with effect from March 14, 2021 the limitation per.....

Tags : Supreme Court, Suo Motu Extension of Limitation Period

Madras HC Directs TN Bar Council to Enroll Law Graduate Who Participated in Anti-Sterlite Agitation(27.09.2021)

Madras High Court has directed the Bar Council of Tamil Nadu and Puducherry to enroll a law graduate who had participated in the protests for the clos.....

Tags : Madras High Court, Law Graduate Who Participated in Anti-Sterlite Agitation

Rajasthan HC: SC Order Extending Limitation Not to Extend Period u/s 167 (2) Cr.P.C.(27.05.2020)

Rajasthan HC has rejected the contention that till the lockdown continues, the period prescribed in Section 167(2) of Code of Criminal Procedure, 1973.....

Tags : Rajasthan High Court, Extention of Limitation

SC Issues Notice on Challenge to Presidential Order to Resume Delimitation of Assam's Assembly(28.05.2020)

Supreme Court has issued notice on a plea challenging the promulgation of the Presidential Order through which the process of delimitation of the Asse.....

Tags : Supreme Court, Delimitation of Assam’s Assembly

Supreme Court Allows Parents Having Visitation Rights to Maintain Contact with Children(01.05.2020)

Supreme Court has directed that parents with visitation rights may resort to electronic means keeping in view the inability of parents to meet their c.....

Tags : Supreme Court, Parents with Visitation Rights

CESTAT, Ahmedabad: Extended Period of Limitation Not Invoked When No Suppression(16.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that the extended period of limitation was not invoked as there was n.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation

CESTAT, Delhi: Extended Period of Limitation Cannot be Invoked by Excise Department(21.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has held that the extended period of limitation cannot be invoked by the excise depa.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation

Supreme Court: Power To Condone Delay Under Limitation Act Does Not Apply To Suits(08.03.2022)

Supreme Court has held that the power to condone delay under Section 5 of the Limitation Act does not apply to suits. The Court further held that Limi.....

Tags : Supreme Court, Limitation Act 1963, Mizoram

Kerala HC Issues Norms for Journalists Accreditation for Reporting Court Proceedings(18.11.2016)

Kerala High Court has published norms for regular accreditation of journalists wanting to report High Court proceedings.

Tags : Kerala High Court, journalists, accreditation

Re-Assessment for Second Time Without Notice is Invalid: ITAT(16.11.2018)

Income Tax Appellate Tribunal (ITAT), Chennai has held that the assessment cannot be re-opened for the second time without issuing a re-assessment not.....

Tags : ITAT, Re-Assessment

SC Issues Notice in Plea Challenging Delimitation Exercise in Nagaland(31.07.2020)

Supreme Court has issued notice in a plea challenging the order issued by Union of India under section 10A of the Delimitation Act, 2002 whereby the d.....

Tags : Supreme Court, Delimitation Exercise in Nagaland

Delhi HC: Sufficiency of Stamp Duty on Agreement Cannot be Adjudicated u/s 11 of A&C Act(14.04.2022)

Delhi High Court has observed that the Court can’t adjudicate on the issue whether the claims made by the petitioner are barred by limitation while de.....

Tags : Delhi High Court, Section 11 of the Arbitration and Conciliation Act, 1996, arbitration, limitation

SC Records Centre's Submission That WHO Guidelines on Sanitation Workers Are Being Followed(16.04.2020)

Supreme Court has disposed of a Petition, which sought directions to the States and their authorities to ensure protection of the right to life of Saf.....

Tags : SC, Sanitation Workers

Kerala HC: No Illegality in Invoking LARR Act for Land Acquisition(30.03.2022)

Kerala High Court has reiterated that the State government was reasonable in acquiring land in furtherance of its K-Rail SilverLine Project by invokin.....

Tags : Kerala High Court, K-Rail SilverLine Project, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013

P&H HC: Party Expected to Approach Court Within Reasonable Time in Absence of Prescribed Limitation(30.03.2022)

Punjab and Haryana High Court has held that in the absence of any given limitation, it should be a reasonable time within which the aggrieved party ha.....

Tags : Punjab and Haryana High Court, Limitation to Approach Court

Madras HC: Law of Limitation Substantive in Nature, Parties to Follow Prescribed Periods(04.04.2022)

Madras High Court has held that the Law of Limitation is substantive and that the litigations and appeals are to be filed within the period of limitat.....

Tags : Madras High Court, Law of Limitation, substantive

ITAT: Limited Scrutiny can be Converted to Complete Scrutiny with Approval of PCIT Only(26.05.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the AO can convert the Limited Scrutiny to Complete Scrutiny on certain requiremen.....

Tags : ITAT, Assessing Officer, PCIT

ITAT: Charitable Trust Engaged in Activities Benefiting for Religion can Claim Exemption U/S 11(26.05.2022)

Income Tax Appellate Tribunal, Delhi bench has held that the charitable trust engaged in activities that benefited for particular religion can claim e.....

Tags : ITAT, Charitable Trust, Religion

ITAT: No Income-tax Penalty for Unintentional Error in Form-16(30.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune bench has held that income tax penalty cannot be imposed for committing an unintentional error on Form-16.

Tags : ITAT. Income Tax, Form 16

ITAT: Loss Arising Out of Sale of Government Securities is Trading Loss(30.05.2022)

Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench has held that the loss arising out of the sale of government securities is a trading loss.

Tags : ITAT, Government Securities, Trading Loss

ITAT: 30% Depreciation Allowable to Motor Lorries Used for Transportation of Goods on Hire(31.05.2022)

Income Tax Appellate Tribunal (ITAT), Cuttack bench has held that 30% depreciation is allowable to motor lorries in the business of transportation of .....

Tags : ITAT, Depreciation, Transportation

Gujarat HC: Limitation Act Inapplicable to Contempt Proceedings(01.06.2022)

Gujarat High Court while refusing to condone a delay of 1 year in a Contempt Proceeding has held that the provisions of the Limitation Act, 1963 do no.....

Tags : Gujarat High Court, Limitation, Contempt Proceeding

SC: HC Cannot Disregard Statutory Limitation Period to Entertain Writ Petition(08.05.2020)

Supreme Court has observed that a High Court cannot disregard the statutory limitation period to entertain Writ Petition assailing orders passed by st.....

Tags : Supreme Court, Statutory Limitation Period

ITAT Condones Delay in Filing Audit Report Due to Illness of Accountant(10.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune bench has condoned a delay in filing audit report since the Accountant of the assessee was undergoing medic.....

Tags : ITAT, Medical Treatment, Assessee, Condoned

ITAT: Expenses Paid Through Cheques Based on Self-Made Voucher Allowable as Income Tax Deduction(10.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune bench has allowed the expenses paid through cheques based on the self-made voucher allowable as deduction u.....

Tags : ITAT, Deductions, Cheque

ITAT: Commission Earned on Distribution of Indian Mutual Fund Outside India is Not Taxable(10.06.2022)

Income Tax Appellate Tribunal (ITAT) has held that commission earned on distribution of Mutual Funds schemes of an Indian fund outside India cannot be.....

Tags : ITAT, Mutual Funds, Distribution

ITAT: Provision Mandating Furnishing of PAN With E-TDS has Overriding Effect(10.06.2022)

Income Tax Appellate Tribunal (ITAT), Visakhapatnam bench has held that the provision mandating furnishing of PAN with E-TDS has an overriding effect .....

Tags : ITAT, Income-Tax Act, PAN

ITAT: No Late Fee U/S 234E of IT Act Can be Levied for Default Committed After 2015 Amendment(10.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune bench has held that late fees u/s 234E can’t be levied for the default committed after the insertion of Sec.....

Tags : ITAT, Income-Tax Act, Finance Act

ITAT: HUF Eligible for Capital Gain Exemption for Property Purchased in The Joint Name of Members(11.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the Hindu Undivided Family (HUF) is eligible to claim capital gain exemption under Sec.....

Tags : ITAT, Hindu Undivided Family, Capital Gain

ITAT: CSR Expenses, Contribution to CM’s Relief Fund Eligible for Income Tax Exemption(11.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the CSR expenses incurred by the Company and the contribution towards CM’s Relief Fund.....

Tags : ITAT, CSR Expenses, CM’s Relief Fund, Exemption

Telangana HC: Married Woman Willfully Cohabitating With Another Man Can't Prosecute Him for Rape(12.07.2022)

Telangana High Court has held that a married woman, willfully cohabitating with another man, cannot prosecute him for Rape on his refusal to marry her.....

Tags : Telangana High Court, Married Woman, Cohabitating, Rape

ITAT: Income from Cricket Betting is Business Income(12.07.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has upheld addition of Income from Cricket Betting as Business Income.

Tags : ITAT, Cricket Betting, Business Income

ITAT: Deduction of Compensation for Breach of Contract Can’t be Allowed Based Only on Bank Statement(13.07.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that deduction of compensation paid for breach of contract cannot be allowed based on bank s.....

Tags : ITAT, Contract, Bank Statement

ITAT: Profit Element of Hawala Purchase Would be Subjected to Tax, Not the Entire Amount(13.07.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that the profit element of hawala purchase would be subjected to tax, not the entire amount.

Tags : ITAT, Profit, Hawala Purchase

ITAT: Payment of Consultation Fee After IT Dept.’s Order Cannot be Treated as Prior Period Expenses(20.06.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that payment of Tax Consultation Fee after passing of Order by Income Tax Department canno.....

Tags : ITAT, Tax Consultation Fees, Prior Period Expenses

ITAT: Short Term Capital cannot be carried forward as it has not been claimed through a Return filed(21.06.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that short term capital cannot be carried forward as it has not been claimed through a ret.....

Tags : ITAT, Short Term Capital, Income-Tax Act

ITAT: CIT (A) required to Examine Documentary Evidences filed before Confirming Findings of AO(21.06.2022)

Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that Commissioner of Income-tax (Appeals) [CIT (A)] is required to examine documentary e.....

Tags : ITAT, CIT(A), Assessing Officer

ITAT: Entertainment Subsidy Falls Under Capital Receipt(22.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that Entertainment subsidy falls under capital receipt.

Tags : ITAT, Entertainment Subsidy, Capital Receipt

ITAT: Prima Facie Belief That There is Escape of Income is Sufficient Proof to Re-Open Assessment(23.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that prima facie belief that there is the escape of income is sufficient proof to initiate r.....

Tags : ITAT, Income Tax Act, 1961, Reassessment

Obtaining Loan from Banks to Self-Help Groups and Poor Is A Charitable Activity: ITAT(26.09.2018)

Cuttack bench of Income Tax Appellate Tribunal has held that the activity of obtaining loan from banks to advance self-help groups and poor persons ca.....

Tags : ITAT, Self-Help Groups

Sec. 17 Limitation Act Can’t Be Invoked in Filing Application to Set Aside Arbitration Award: SC(27.09.2018)

Supreme Court has held that Section 17 of the Limitation Act cannot be invoked to condone the delay in preferring application to set aside the arbitra.....

Tags : Supreme Court, Limitation Act

Civil Services Institute Not Liable to Pay Tax on Fund Received from Government: ITAT(28.09.2018)

Income Tax Appellate Tribunal, Delhi bench has held that the Civil Services Institute, Dehradun is not liable to pay tax on the amount received from t.....

Tags : ITAT, Civil Services, Institute

ITAT: Goodwill Acquired Under Slump Sale Agreement Eligible for Depreciation(04.07.2022)

Income Tax Appellate Tribunal (ITAT), Hyderabad Bench has held that the depreciation is allowed on goodwill acquired under a slump sale agreement unde.....

Tags : ITAT, Depreciation, Slump Sale Agreement

ITAT: Depreciation Not Allowable for Expenditure Availed on Professional or Legal Services(04.07.2022)

Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that depreciation is not allowable for expenditure availed on professional or legal ser.....

Tags : ITAT, Professional/Legal Services, Commercial Right

Sushmita Sen Not Liable to Pay Tax on Compensation Received in Sexual Harassment Case: ITAT(20.11.2018)

Income Tax Appellate Tribunal, Mumbai has deleted an addition made by department against Sushmita Sen, former Miss India Universe regarding amount rec.....

Tags : ITAT Mumbai, Sushmita Sen, Coca Cola

Company is Eligible to Claim Deduction of Educational Expenses of Director: ITAT(22.11.2018)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that education expenses incurred by a company for its Director are eligible for deduction under .....

Tags : ITAT, Mumbai, Director education expense, GST'

Non-Residents Not Required to Disclose Their Foreign Bank Accounts: ITAT(26.11.2018)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that the non-residents are not required to disclose the details of their foreign bank accounts a.....

Tags : ITAT, Non Residents Bank Accounts

Delay in Getting Signature of MD of Company, Sufficient Cause for Condonation of Delay: ITAT(26.11.2018)

Income Tax Appellate Tribunal ( ITAT ), Hyderabad, while condoning a delay of 92 days in filing Cross Objection filed by a Company, held that there wa.....

Tags : ITAT, Signature of MD, Condonation of Delay

Madras HC Raises Concern Over Rise in Sexual Exploitation of Children(26.08.2022)

Madras High Court while upholding life imprisonment of man convicted for sexually abusing five children, has held that rising trend of sexual exploita.....

Tags : Madras High Court, Sexual Exploitation, Children

Punjab and Haryana High Court: Stop Pressuring Trial Judge in Jat Agitation Case(01.03.2017)

Punjab and Haryana High Court has observed that a judge hearing violence cases registered during February 2016 Jat agitation was "under pressure".

Tags : Punjab and Haryana High Court, Jat Agitation

Calcutta HC: SC Order Extending Limitation Period to Apply to 30 Days for Filing Written Statement(04.01.2021)

Calcutta High Court has observed that the order of the Supreme Court dated 23rd March, 2020 extending limitation period would apply only to the first .....

Tags : Calcutta High Court, Extension of Limitation Period

Allahabad HC Closes Suo Moto PIL for Extension of Limitation & Interim Orders During Lockdown(07.01.2021)

Allahabad High Court has closed the suo moto Public Interest Litigation registered by it for extension of limitation and interim orders expiring durin.....

Tags : Allahabad High Court, Extension of Limitation and Interim Orders

Madras HC: Limitation is an Aspect of Public Policy for the Purpose Section 34 of Arbitration Act(12.08.2022)

Madras High Court has held that limitation is a facet of public policy, and hence, an arbitral award which is incorrect qua limitation is hit by Secti.....

Tags : Madras High Court, Limitation, Public Policy, Arbitration

ITAT: Income Tax Appeal Not Maintainable During the Course of IBC Proceedings(16.08.2022)

Income Tax Appellate Tribunal (ITAT), Hyderabad Bench has held that an Income tax appeal is not maintainable during Insolvency and Bankruptcy Code (IB.....

Tags : ITAT, Income Tax Appeal, IBC

ITAT: Foreign Travel Expenses to Secure Capital Investment Can’t be Allowed as Business Expenditure(17.08.2022)

Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the foreign travel expenses relating to secure the capital investment in the busin.....

Tags : ITAT, Capital Investment, Foreign Travel Expense

ITAT: Liquor License Obtained in The Name of Benami/Employee is Illegal(17.08.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench while disallowing claim of business expenditure towards payment of license fee has held that assesse.....

Tags : ITAT, License Fees, Illegal, Deduction

Capital Gain of Minor can be Clubbed with Income of Mother: ITAT(17.12.2018)

Income Tax Appellate Tribunal (ITAT), Chennai has held that capital gain received by minor daughters can be clubbed in the hands of the Mother under p.....

Tags : ITAT, Capital Gain of Minor

Wife to Get Tax Exemption Even if Investment Made in Joint Name of Husband: ITAT(18.12.2018)

Income Tax Appellate Tribunal has ruled that assessee wife can claim exemption from tax liability under Section 54F of the Income Tax Act and observe.....

Tags : ITAT, Wife to Get Tax Exemption

ITAT: No Income Tax on Compensation Received for Compulsory Acquisition of Land by Government(29.08.2022)

Income Tax Appellate Tribunal (ITAT), Patna Bench has held that no Income tax to be levied on compensation received for compulsory acquisition of land.....

Tags : ITAT, Compensation, Acquisition

ITAT: Supporting Evidence Mandatory for Claim TDS Credit in Absence of TDS Certificate(01.09.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that supporting evidence is mandatory for claiming TDS Credit in absence of a TDS Certific.....

Tags : ITAT, TDS Credit, Supporting Evidence

ITAT: Decision Taken by Authorities in Previous Year Would Not Operate as Res Judicata(04.08.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench has held that decision taken by authorities in previous year would not operate as res judicata f.....

Tags : ITAT, Res Judicata, Previous Decision

SC to Centre: Fill Up ITAT Vacancies In 3 Weeks(04.04.2017)

Supreme Court has given three weeks time to Centre to fill up vacancies of presidents and vice presidents in different benches of the Income Tax Appel.....

Tags : Supreme Court, ITAT

DIRECT TAXATION - ITAT Shields Tax Relief on New House(15.03.2019)

Income-Tax Appellate Tribunal (ITAT), Mumbai bench has held that investment-linked capital gains tax exemption, available on purchase of a new house, .....

Tags : ITAT, Second House, Capital Gain, Tax Relief

DIRECT TAXATION - Partners can’t be Taxed for Transaction Made by Firm: ITAT(18.03.2019)

Income Tax Appellate Tribunal ( ITAT ), Pune has held that the partners cannot be taxed for transaction made by the Firms.

Tags : ITAT, Partnership, Tax

DIRECT TAXATION - Mere Execution of Power of Attorney Doesn't Amount to ‘Transfer’: ITAT(18.03.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has held that mere execution of a Power of Attorney would not amount to transfer of property for determi.....

Tags : ITAT, Power of Attorney, Transfer of Property

SC: Terms of Invitation to Tender Not Open to Judicial Scrutiny Unless They Are Arbitrary(03.10.2022)

Supreme Court while setting aside Delhi High Court's order which had quashed Airport Authority of India's tender conditions for selecting Ground Handl.....

Tags : Supreme Court, Invitation to Tender, Judicial Scrutiny

NGT Notices Centre, AAP Govt, Municipal Corporation over Sanitation Workers Strike(10.01.2017)

National Green Tribunal (NGT) has issued a notice to Centre, Delhi government, East Delhi Municipal Corporation and Union of sanitation workers over s.....

Tags : National Green Tribunal, Sanitation Workers, Strike

Delhi HC Directs EDMC to Immediately Pay Salaries of Sanitation Workers(11.01.2017)

Delhi High Court has directed East Delhi Municipal Corporation (EDMC) to ensure that any garbage dumped on east Delhi roads is immediately cleared and.....

Tags : Delhi High Court, East Delhi Municipal Corporation, Sanitation Workers

NGT Directs AAP Govt to Pay Salaries to Sanitation Workers(13.01.2017)

National Green Tribunal (NGT) has directed Delhi Government to pay salaries to sanitation workers of East Delhi Municipal Corporation(EDMC) without "d.....

Tags : National Green Tribunal , sanitation workers, East Delhi Municipal Corporation

Orissa HC: Amendment to Cure Inherent Defect in EP After End of Limitation Period Can't be Allowed(05.09.2022)

Orissa High Court has held that an amendment application under Order 6, Rule 17 of the Code of Civil Procedure, 1908 cannot be allowed to cure some in.....

Tags : Orissa High Court, Election Period, Amendment, Limitation

SC: Facilitation Council Cannot Review Its Own Decisions(19.09.2022)

Supreme Court has held that Micro, Small and Medium Enterprises Development Act does not empower the Facilitation Council to review its own decisions.

Tags : Supreme Court, MSME, Facilitation Council

SC: Reference to Facilitation Council Maintainable In Spite of Independent Arbitration Agreement(01.11.2022)

Supreme Court has held that reference made to Facilitation Council is maintainable in spite of an independent arbitration agreement existing between t.....

Tags : Supreme Court, Facilitation Council, Arbitration Agreement, MSME

Madras HC: Education Not Commercial Activity, Collection of Capitation Fee for Admission Illegal(01.11.2022)

Madras High Court while deprecating practice of receiving capitation fee for admissions, has held that education can never be a commercial activity an.....

Tags : Madras High Court, Capitation Fees, Commercial Activity

Insolvency Proceedings can be Withdrawn After Invitation Of Resolution Plans Under Regulation 36A: SC(30.01.2019)

Supreme Court has permitted withdrawal of Corporate Insolvency Resolution Process(CIRP) even after Resolution Professional issued invitation for expre.....

Tags : Supreme Court, Insolvency Proceedings, Invitation Of Resolution Plans

Madras HC: Limitation Qua Counter-Claim Stops On Date Of Notice Of Arbitration(17.10.2022)

Madras High Court has ruled that the limitation period qua Counter-Claims would be arrested on the date on which the respondent issues the notice of a.....

Tags : Madras High Court, limitation, Counter-Claims

Delhi HC To Have Its Own Citation System For Judgments From October 17(17.10.2022)

Delhi High Court is going to have its own 'neutral citation system' for all its judgments, which are uploaded on its official website, with effect fro.....

Tags : Delhi High Court, neutral citation, judgments

Delhi HC: Limitation Period for Arbitration Dispute Commences After Pre-Arbitration Mechanism fails(17.10.2022)

Delhi High Court has ruled that the period of limitation for referring the dispute to arbitration would only commence after the internal dispute resol.....

Tags : Delhi High Court, limitation, arbitration, dispute resolution

ITAT: Permissible Possession Given to Developer for Construction Does Not Constitute Transfer(22.07.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that permissible possession given to a developer for construction does not constitute a tr.....

Tags : ITAT, Developer, Transfer

ITAT: Section 50C of 1961 Act Not Applicable on Brokerage Costs Incurred on Sale Consideration(09.07.2019)

Income Tax Appellate Tribunal (ITAT) Ahmedabad has ruled that Section 50C of the Income Tax Act, 1961 (1961 Act) cannot be applicable in case of broke.....

Tags : ITAT, Brokerage Costs

ITAT Ahmedabad: Disallowance Made for Exempted Income not to be Added for Book Profit(19.05.2021)

Income Tax Appellate Tribunal (ITAT) Ahmedabad, ruled that the disallowance made for Exempted Income should not to be added for computing of Computati.....

Tags : ITAT Ahmedabad, Disallowance

MP HC Seeks Response in Plea Seeking Direction on Invitation of Global Tenders for Vaccination(21.05.2021)

Madhya Pradesh High Court has sought response from Centre and State Government in a plea seeking a direction to the State to initiate steps to invite .....

Tags : Madhya Pradesh High Court, Invitation of Global Tenders for Vaccination

Madras High Court to Implement Neutral Citation from 1st January(02.01.2023)

Madras High Court is set to implement 'neutral citation system' for all its judgments, which are uploaded on its official website, with effect from Ja.....

Tags : Madras High Court, Neutral Citation, Judgments

SC: Limitation Period U/S 11B Central Excise Act Applicable to Claims for Rebate of Duty(30.11.2022)

Supreme Court held that while making claim for rebate of duty under Rule 18 of Central Excise Rules, 2002, period of limitation prescribed under Secti.....

Tags : Supreme Court, Excise Rule, Limitation

Federal Tax, State Tax and Disability Tax in USA Eligible for Credit Under Income Tax Act: ITAT(02.04.2019)

Income Tax Appellate Tribunal (ITAT), Hyderabad has held that the federal tax, state tax and medicare-cum-disability tax in USA is eligible for sectio.....

Tags : ITAT, Federal Tax, Disability Tax

Firm which is Not a Shareholder in Pvt. Company can’t be Taxed for Deemed Dividend: ITAT(04.04.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that a Firm, which is not a shareholder in a private company cannot be taxed for deemed d.....

Tags : ITAT, Deemed Divident, Firm not a shareholder

Firm which is Not a Shareholder in Pvt. Company can’t be Taxed for Deemed Dividend: ITAT(04.04.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that a Firm, which is not a shareholder in a private company cannot be taxed for deemed d.....

Tags : ITAT, Deemed Divident, Firm not a shareholder

Advance Received from Promoters in Cash Through Current Accounts Not violation of S. 269SS: ITAT(04.04.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has held that no penalty can be imposed for receiving advances from the promoters in cash through their .....

Tags : ITAT, Section 269SS, Promoters

Section 50C can’t be Applied When Property Sold Under Pressure: ITAT(05.04.2019)

Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the provisions of Section 50C of the Income Tax Act, 1961 cannot be applied when the.....

Tags : ITAT, Chennai Bench, Section 50 C Income Tax Act

SC: Limitation U/S 34 A&C Act in Case of Suo Moto Correction of Award is Date of Correction(11.01.2023)

Supreme Court has held that starting point for limitation under Section 34(3) Arbitration and Conciliation Act, in case of suo moto correction of awar.....

Tags : Supreme Court, Correction of Award, Arbitration, Limitation

Bom. HC: Not Possible to Use Garian Land for Rehabilitation of People Affected by Koyna Dam Project(16.12.2022)

Bombay High Court has observed that Gairan land cannot be allotted for private purposes, and it may not be possible to use them for rehabilitation of .....

Tags : Bombay High Court, Rehabilitation, Koyna Dam Project, Garian Land

SC: Additional Accused Can’t be Impleaded After Expiry of Limitation Period U/S 142 of NI Act(18.11.2022)

Supreme Court has held that impleadment of additional accused subsequent to the filing of a cheque bounce complaint is not permissible once limitation.....

Tags : Supreme Court, Cheque Bounce, Limitation, Impleadment

Kerala HC: IT Act Doesn’t Impose Any Limitation for Filing Application for Condonation of Delay(21.11.2022)

Kerala High Court has held that Section 119(2)(b) of the Income Tax (IT) Act does not impose any limitation for the purposes of filing an application .....

Tags : Kerala High Court, Income-Tax, Limitation

Supreme Court Slams Centre for Delay in Tax Tribunal Appointments(07.03.2017)

Supreme Court has said that Governments inaction with regard to appointment of President and Vice-Presidents of ITAT is causing enormous hardship to l.....

Tags : Supreme Court, ITAT, Appointment

DIRECT TAXATION - In Domestic Company's Global Deal, Commissions and Not Entire Income is Taxable Domestically: ITAT(01.03.2019)

Income Tax Appellate Tribunal, in a case of Fox International, has held that when a company based in India collects commission on a global deal what i.....

Tags : ITAT, Global Deal Commissions

DIRECT TAXATION - In Company's Global Deal, Commissions and Not Entire Income is Taxable Domestically: ITAT(01.03.2019)

Income Tax Appellate Tribunal, in a case of Fox International, has held that when a company based in India collects commission on a global deal what i.....

Tags : ITAT, Fox Internation

CIVIL - SC Issues Directions Regarding Rehabilitation of Cured Mental Patients(05.03.2019)

Supreme Court has issued some directives for rehabilitation of those who are cured of mental illness but still languishing in asylums due to unwilling.....

Tags : Supreme Court, Rehabilitation of Cured Mental Patients

ITAT Kolkata: Genuineness Cannot be Doubted Since All Payments were Made Through Banking Channel(11.02.2021)

Income Tax Appellate Tribunal (ITAT) Kolkata in a case deleted the addition confirmed by the lower authorities without pointing any defect in the bank.....

Tags : ITAT, Kolkata, Genuineness

ITAT Mumbai Deletes Disallowance on Expenditure(12.02.2021)

Income Tax Appellate Tribunal (ITAT), Mumbai, while granting relief to the IDBI Bank deleted the disallowance on expenditure incurred in relation to i.....

Tags : ITAT Mumbai, Disallowance

Del HC: Delay in Approaching Authority for Constitution of Tribunal Won’t Render Claims Time Barred(10.02.2023)

Delhi High Court has held that period within which party is required to approach court for constitution of arbitral tribunal, can’t be conflated with .....

Tags : Delhi High Court, Limitation, Claims, Arbitral Tribunal

SC Dismisses Plea Challenging Delimitation in Jammu & Kashmir(13.02.2023)

Supreme Court has dismissed petition that challenged delimitation exercise carried out for redrawing the Legislative Assembly and Lok Sabha constituen.....

Tags : Supreme Court, Delimitation, Jammu & Kashmir

Supreme Court: Art 113 of Limitation Act Cannot Be Invoked If Case is Governed by Specific Entry(18.09.2017)

Supreme Court has held that period of limitation under residuary Article 113 cannot be invoked if there is any other specific entry governing the case.....

Tags : Supreme Court, limitation

ITAT Delhi: Disallowance of Expenditure is not Concealment of Income(30.07.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that mere disallowance of expenditure claimed in the return would not amount to ‘concealment of i.....

Tags : ITAT Delhi, Disallowance

Patidar Agitation: Gujarat High Court Allows Bail to Alpesh Kathiriya in Sedition Case(01.08.2019)

Gujarat High Court granted bail to Patidar quota agitation leader Alpesh Kathiriya in connection with a sedition case against him in Surat on the cond.....

Tags : Patidar Agitation, Gujarat High Court

Madras HC Issues Guidelines for Extending Limitation Period in Criminal Cases(06.03.2023)

Madras High Court while criticizing the prosecution for failure to file application for extension of limitation while dealing with FIR related to sexu.....

Tags : Madras High Court, Guidelines, Limitation, Prosecution

Bom HC: Facilitation Council Has No Jurisdiction to Conduct Arbitration Dispute of Works Contract(23.03.2023)

Bombay High Court while observing that works contract is not amenable to provisions of MSMED Act, and therefore Act could not have been invoked by cla.....

Tags : Bombay High Court, MSMED, Works Contract, Facilitation Council

Del HC: Party Can’t Restrict Limitation Period Contrary to Limitation Act, for Invoking Arbitration(24.03.2023)

Delhi High Court has held that party cannot be permitted to restrict the period of limitation for invoking arbitration, in contravention to the limita.....

Tags : Delhi High Court, Limitation Period, Arbitration

ITAT Pune: Revisional Jurisdiction Cannot be Invoked Against an Illegal Re-Assessment(20.06.2019)

Income Tax Appellate Tribunal (ITAT Pune) has noted that the revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked b.....

Tags : ITAT Pune, Revisional Jurisdiction

Modi Government Notifies Rules for Land Acquisition Bill 2013(21.12.2015)

Modi Government has notified rules for Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013, pass.....

Tags : Modi Government, Land Acquisition, Rehabilitation and Resettlement Act 2013

ITAT Mumbai: Share in Goodwill Paid to Legal Heirs of Deceased Partners Allowable as Deduction(26.08.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai has ruled that the payment made to the legal heirs of deceased partners towards share in goodwill is allo.....

Tags : ITAT Mumbai, Deduction

ITAT Pune: Ex-Gratia Payment to Prematurely Retiring Employees Deductible Even in Absence of Scheme(30.08.2019)

Income Tax Appellate Tribunal (ITAT) Pune has ruled that the amount of ex-gratia payment to the prematurely retiring employees can be allowed as a ded.....

Tags : ITAT Pune, Ex-Gratia Payment

SC to Centre: Provide Update on the Status of Sex Workers' Rehabilitation Bill(05.05.2023)

Supreme Court has sought an update from the Centre on the status of Workers' Rehabilitation Bill which aims for prevention of trafficking, and the reh.....

Tags : Supreme Court, Sex Workers, Rehabilitation

SC: Limitation Period for Filing Appeal to NCLAT Doesn’t Include Date of Order/Pronouncement/Time(10.05.2023)

Supreme Court has held that the date of pronouncement of order and time taken by tribunal to provide certified copy of order must be excluded while co.....

Tags : Supreme Court, Limitation Period, NCLAT

ITAT: Rent From Hoardings Received by Co-operative Housing Society Taxable as ‘House Property Income’(04.10.2017)

In an important ruling, Ahmadabad bench of ITAT has held that the rent received by a Co-operative housing society by letting out space for hoardings a.....

Tags : ITAT, Income from House Property, Income Tax Act, 1961

ITAT: Penalty not to be Imposed When Legal Heir Revises Return, Voluntarily Offers Income to Tax(04.10.2017)

ITAT, Mumbai while quashing penalty proceedings against the legal heir of assessee where he revised the return and voluntarily offered the additional .....

Tags : ITAT Mumbai, Section 271(1)(c) of IT Act, 1961

ITAT Hyderabad Quashes Assessment, Rules that Sale Agreement between Son and Father is Valid(04.10.2017)

In an important ruling, ITAT, Hyderabad bench while quashing the assessment proceedings has held that a sale agreement between son and father cannot b.....

Tags : ITAT Hyderabad

ITAT Delhi: Money Spent on Scholarships for Students is Revenue Expenditure(14.08.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that the sum of money paid by Senior Advocate Harish Salve towards scholarships of students at Ox.....

Tags : ITAT Delhi, Revenue Expenditure

Kar. HC: Parent Losing Child Custody Should be Given Sufficient Visitation Right(24.05.2023)

Karnataka High Court has observed that Court has to ensure that sufficient visitation rights to a parent, who is not given child's custody, should be .....

Tags : Karnataka High Court, Child Custody, Visitation Right

ITAT Bengaluru: Cost Incurred on Alteration/Renovation on Purchased Unit is Eligible for Capital Gain(26.09.2017)

A Division bench of ITAT Bengaluru has held that the benefit of Section 54F of the Income Tax Act, 1961 can be extended to the cost incurred by the as.....

Tags : ITAT Bengaluru, Exemption, Capital Gain

Delhi High Court: Statute Of Limitation Puts The Sword Of Damocles To Rest(03.10.2017)

Delhi High Court while refusing to hear an Appeal filed after a delay of 504 days noted that the application for condonation of delay did not disclose.....

Tags : Delhi High Court, Limitation

ITAT Delhi: Rent Received by Trust from Shops Purchased Out of Excess Fund is Taxable(09.08.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that the rental income received by a Trust from the properties purchased out of the surplus fund .....

Tags : ITAT Delhi, Rent

Kerala HC: Law of Limitation Only Bars Judicial Remedy and Not Substantive Right(30.06.2021)

Kerala High Court has decided in a pension recovery matter that the Law of Limitation only bars judicial remedy, and that the substantive right itself.....

Tags : Kerala High Court, Law of Limitation

Madras HC: Limitation for Presenting Documents Not for Order or Decree by Court(01.07.2021)

Madras High Court has held that the limitation prescribed under Section 23 of the Registration Act, 1908, for presenting documents will not stand attr.....

Tags : Madras High Court, Limitation for Presenting Documents

ITAT: Interest Paid On Bank Loan Not Liable To TDS(18.11.2021)

Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the interest paid on bank loan cannot be liable to Tax Deduction at Source (TDS).

Tags : ITAT, TDS

Punjab and Haryana HC: ITAT Does Not Have Power to Stay Tax Prosecution(30.11.2015)

Punjab and Haryana High Court while deciding a case involving Jindal Steel & Power Ltd., has held that Income Tax Appellate Tribunal (ITAT) doesn't ha.....

Tags : Punjab and Haryana High Court, ITAT

Punjab and Haryana HC: Neutral Authority Should Watch Rehab Centres(07.12.2015)

Punjab and Haryana HC has asked Punjab, Haryana and Chandigarh to explore if they were ready to appoint separate authority for independent monitoring .....

Tags : Punjab and Haryana HC, Punjab, Haryana , Chandigarh, rehabilitations centres

Delhi HC to Govt: Rehabilitate Those Wrongfully Jailed(04.12.2017)

Delhi High Court, while empathizing with victims of wrongful imprisonment, has said that there is an "obvious gap" in law to compensate and rehabilita.....

Tags : Delhi High Court, Rehabilitation

Delhi HC Reduces Visitation Time Granted to Mother with Respect to Her Son(23.08.2021)

Delhi High Court has reduced, with consent of the parties, the visitation time granted to a mother with respect to her son residing with her estranged.....

Tags : Delhi High Court, Visitation Time Granted to Mother

SC to Centre: Have Any Schemes Been Formulated for Rehabilitation of Manual Scavengers?(14.07.2023)

Supreme Court while hearing petition seeking implementation of Prohibition of Employment as Manual Scavengers and their Rehabilitation Act, 2013, has .....

Tags : Supreme Court, Manual Scavengers, Scheme, Rehabilitation

SC: When Contract Doesn’t Fix Time for Specific Performance, Limitation Runs from Notice of Refusal(14.09.2023)

Supreme Court has held that when no time is fixed for specific performance of the contract, the court will have to determine the date on which the pla.....

Tags : Supreme Court, Specific Performance, Limitation, Time

Punjab and Haryana HC Slams Haryana Government over Suggesting Non-Monitoring of Jat Agitation(26.09.2016)

Punjab and Haryana HC has slamed Haryana Government for "suggesting" it to not to monitor investigation of around 2,100 criminal cases related to viol.....

Tags : Punjab and Haryana HC, Jat agitation

No Penalty Since Assessee Surrenders Income During Assessment Proceedings: ITAT(18.09.2018)

Delhi Bench of ITAT has held that penalty under Section 271AAA of Income Tax Act, 1961 cannot be levied if assessee surrendered the income during the .....

Tags : ITAT, Income Tax, Surrender of income

Personal Expenses of Directors of Company Can’t be Disallowed Without Sufficient Proof: ITAT(24.09.2018)

Delhi bench of ITAT, has held that while deleting an addition against the assessee-Company, that the personal expenses of the Directors/ Office bearer.....

Tags : ITAT, Personal Expenses of Directors

All. HC: Railway Claim Tribunal has Power to Condone Delay U/S 5 of Limitation Act(18.08.2023)

Allahabad High Court has held that if sufficient cause is made out, Railway Claim Tribunal has power to condone the delay under section 5 of the Limit.....

Tags : Allahabad High Court, Limitation Act, Railway Claim Tribunal

Supreme Court: Article 137 Limitation Act Applies to Applications under Section 7 of the IBC(25.09.2019)

Supreme Court has ruled that Article 62 of the Limitation Act, 1963 would only apply to suits and not to an application which is filed under Section 7.....

Tags : Supreme Court, Limitation

SC:Sec 14 of Limitation Act Applicable if Sec 34 Petition under Arbitration Act Filed was Within Time(04.10.2019)

Supreme Court has ruled Section 14 of Limitation Act, 1963 would be applicable to the proceedings under Section 34 of Arbitration and Conciliation Act.....

Tags : SC, Limitation

SC Asks to Consider Inclusion of Aadhar Card in Eligibility Criteria for Rehabilitation(28.09.2021)

Supreme Court has asked the Municipal Corporation of Faridabad to consider whether Aadhar card could be included in the eligibility criteria for ident.....

Tags : Supreme Court, Eligibility Criteria for Application for Rehabilitation

Madras HC Issues Directions to State for Rehabilitation of Victims and Families(14.09.2021)

Madras High Court has issued a host of directions to the State government for the rehabilitation of the victims and their families of the 2018 inciden.....

Tags : Madras High Court, Rehabilitation of Victims and Families

SC Directs Faridabad Municipal Corporation to Roll Out Provisional Rehabilitation Scheme(15.09.2021)

Supreme Court has asked the Municipal Corporation of Faridabad to roll out a provisional scheme for rehabilitation of residents in relation to the dem.....

Tags : Supreme Court, Provisional Rehabilitation Scheme

Tripura HC: Visitation Rights Shouldn't be Limited to Few Hours(23.10.2023)

Tripura High Court while observing that a parent cannot be a guest in their child's life, has held that if visitation rights are granted only for limi.....

Tags : Tripura High Court, Visitation Rights, Parent

SC: If Statute Prescribes Lesser Time, Section 5 of Limitation Act Can’t be Invoked(25.10.2023)

Supreme Court has held that if there is a lesser time period specified as limitation in a statute, then the provisions of the Limitation Act, 1963 can.....

Tags : Supreme Court, Limitation Act, Statute

Ker. HC: Legal Advice After Expiry of Limitation Period Not a Ground to Condone Delay(05.10.2023)

Kerala High Court has held that subsequent legal advice cannot be accepted as a cause to condone the delay in instituting proceedings in terms of Sect.....

Tags : Kerala High Court, Limitation Period, Condone Delay

Mad. HC: Order of Facilitation Council without Following Due Process Can’t be Considered an Award(05.10.2023)

Madras High Court has held that order passed by the MSEF Council without issuing notice of arbitration, opportunity to parties file their pleadings an.....

Tags : Madras High Court, Facilitation Council, Award

Ker. HC: Limitation Act Doesn’t Stipulate Time for Victim to File Appeal U/S 372 CrPC(13.10.2023)

Kerala High Court while relying on judgment in Sobhanakumari K. vs. Santhosh (MANU/KE/2167/2017), has held that here is no time period stipulated unde.....

Tags : Kerala High Court, Limitation Act, Appeal, Conviction

Cal. HC: Facilitation Council Can’t Delegate Decision Making to a Chartered Accountant(16.10.2023)

Calcutta High Court has held that Facilitation Council cannot desert the task of decision-making and leave it to a Chartered Accountant and depend on .....

Tags : Calcutta High Court, Facilitation Council, Chartered Accountant, MSME

ITAT: Distribution Fee Paid By Google India to Google Ireland for 'Adwords' is Taxable in India(27.10.2017)

Bengaluru ITAT has held that distribution fee paid by Google India to Google Ireland for use of its ‘Adwords programme’ is taxable in India as ‘royalt.....

Tags : ITAT, Google

Delhi HC Issues Notice to DCPCR & Others on Plea for Rehabilitation of Affected Children(13.08.2021)

Delhi High Court has issued notice to DCPCR & Others on a petition seeking requisite steps to eradicate the problem of child beggary and related probl.....

Tags : Delhi High Court, Rehabilitation of Affected Children

Del. HC: Courts Can’t be Used as a Forum for the Purpose of Facilitating Marriages(05.09.2023)

Delhi High Court while observing that Courts of law cannot be used as a forum for the purpose of facilitating marriages by first lodging an FIR allegi.....

Tags : Delhi High Court, Facilitating Marriages, Bail, FIR

Bombay HC: No Formula to Determine Period of Limitation for Filing Administration Suit(07.05.2018)

Bombay High Court while allowing a man to claim rights as a beneficiary to an estate under a will over three years after a parent's death has held tha.....

Tags : Bombay High Court, administration suit, limitation

ITAT Kolkata Allows Exemption: ‘Performance Bonus’ Cannot be Treated as Salary(06.02.2020)

Income Tax Appellate Tribunal (ITAT), Kolkata while relying upon the precedent held that ‘performance bonus’ does not constitute a part of ‘salary’ an.....

Tags : ITAT Kolkata, Exemption

Supreme Court Asks to Chalk Out Plan to Rehabilitate Evicted Slum Dwellers(07.12.2021)

Supreme Court has asked the Ministry of Railways, State Governments and Municipal Corporations to chalk out a plan with regards to rehabilitation of s.....

Tags : Supreme Court, Rehabilitate Evicted Slum Dwellers

Madras HC Directs to Submit Report on Compensation Paid And Rehabilitation Measures Taken(09.12.2021)

Madras High Court has directed the state to submit a report detailing the quantum of compensation paid to the families of deceased manual scavengers s.....

Tags : Madras High Court, Report on Compensation Paid And Rehabilitation

Orissa HC Directs GSTN to Take Steps to Facilitate Filing of TRAN-1(10.12.2021)

Orissa High Court has directed the Goods and Service Tax Network (GSTN) to either modify the Goods and Service Tax (GST) portal to facilitate filing o.....

Tags : Orissa High Court, Facilitate Filing of TRAN-1

SC over Jat Agitation: Can't Order Military To Shoot At Crowd(01.03.2016)

Supreme Court, while dismissing a plea seeking giving free hand to Army to control unruly mob during the Jat agitation in Haryana, has said that it ca.....

Tags : Supreme Court,Jat Agitation