Search Results for Tag : UIN
Judgments
On mere suspicion, addition for unexplained Cash Credit cannot be made(05.03.2020)
In facts of present case, the assessee is son of Shri Madhukar Rathi. The assessee filed his return of income declaring total income of Rs.56,10,180. .....
Tags : Transaction, Genuineness, Additions, Legality
A genuine arrangement cannot be disregarded when same results or operates to minimize Assessee’s tax liability(05.03.2020)
Present is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals), partly allowing the assessees’ appeal. Th.....
Tags : Assessment, Genuine arrangement, Legality
The onus is always on the Assessee to substantiate with evidence to the satisfaction of the AO that cash credit is genuine(18.08.2020)
The Assessee is a society engaged in the business of manufacturing of soap. It filed its return of income on 31st August, 2010 declaring the total inc.....
Tags : Transaction, Genuineness, Additions
Burden is upon the Assessee to prove identity of the creditor, creditworthiness of the creditors and genuineness of the transaction(23.09.2020)
The Assessee is a company and filed return of income showing loss of Rs.35,53,560. The Assessing Officer, (AO) noted that, in assessment year under ap.....
Tags : Genuineness, Transaction, Deletion, Legality
Genuineness of property transaction cannot be doubted merely because thumb impression was affixed instead of signature(17.08.2021)
Present appeal arises out of the judgment and order of the High Court whereby the appeal filed by the probate applicant was allowed in his favour by c.....
Tags : Genuineness, Property Transaction, Thumb Impression
Burden is on the assessee to establish identity, creditworthiness and genuineness of the transaction for sum credited in the books of accounts to the satisfaction of the Assessing Officer(10.08.2022)
The assessee is an individual, who has not filed return under Section 139 of the Income Tax Act, 1961 (IT Act). Search and seizure operation under Sec.....
Tags : Assessment, Transaction, Genuineness
News
SC: Genuineness of Transaction Cannot Be Doubted Merely Because Thumb Impression Affixed(18.08.2021)
Supreme Court has observed that genuineness of property transaction cannot be doubted merely because thumb impression was affixed instead of signature.....
Tags : Supreme Court, Genuineness of Property Transaction
SC: Can’t Entertain Time Barred Contempt Petitions Accepting Bogey of Continuing Wrong(24.07.2024)
Supreme Court while interpreting Section 20 of the Contempt of Courts Act, 1971, has held that action for contempt should be initiated within a year a.....
Tags : Supreme Court, Contempt Petitions, Continuing Wrong
SC Asks ICMR to Consider Issues Raised Over Use of 'Hydroxychloroquine' & 'Azithromycin'(30.04.2020)
Supreme Court has directed Indian Council of Medical Research (ICMR) to consider the issues raised in a Petition seeking for immediate change in the t.....
Tags : Supreme Court, Use of 'Hydroxychloroquine' & 'Azithromycin'
Notifications & Circulars
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021(15.12.2020)
1. Vide Circular No.63/37/2018-GST dated 14th September, 2018 & corrigendum to the said circular dated 6th September 2019, waiver from recording of UI.....
Tags : Waiver, UIN, Invoices
Madras HC: Onus to Prove Genuineness of Transaction Solely Lies on Assessee(01.09.2021)
Madras High Court has held that the onus to prove the genuineness of transaction solely lies on the assessee, mere statutory approvals do not sanctify.....
Tags : Madras High Court, Genuineness of Transaction
SC: Govt. Can’t Create Posts & Absorb Those in Service in the Absence of Sanctioned Posts(12.04.2023)
Supreme Court has observed that government can’t be compelled to create post and absorb people who are continuing in service of the State, in the abse.....
Tags : Supreme Court has observed that government can’t be compelled to create post and absorb people who are continuing in service of the State, in the absence of sanctioned posts.
Telangana HC Imposes Cost on Petitioner for Lodging Ingenuine Complaint Against Ex-Wife(20.07.2020)
Telangana High Court has imposed costs of Rs. 5,000/- on a Petitioner for lodging ingenuine complaint against his ex-wife, with an intention to "bolst.....
Tags : Telangana High Court, Ingenuine Complaint Against Ex-Wife
ITAT, Mumbai: Penalty Cannot be Levied for Genuine Omissions in Income Tax Returns(19.02.2020)
Income Tax Appellate Tribunal (ITAT), Mumbai has held that genuine omissions must be excluded from the levy of penalty under Section 271 (1) (a) of th.....
Tags : Income Tax Appellate Tribunal, Genuine Omissions in Income Tax Returns
Mad. HC: Sexual Harassment at Workplace a ‘Continuing Offence’ If Causes Constant Trauma and Fear(14.06.2024)
Mad. HC has held that when offence of sexual harassment at workplace is a serious one causing grave mental trauma and stress to victim, pushing her to.....
Tags : Madras High Court, Sexual Harassment, Secondary Victimization, Continuing Offence
#Budget2019: 2% Interest Subvention to Farmers Pursuing Animal Husbandry and Fisheries(01.02.2019)
Government has announced 2% interest subvention to farmers pursuing animal husbandry and fisheries and all farmers severely affected by severe natural.....
Tags : #Budget2019, Budget 2019, Farmers Pursuing Animal Husbandry and Fisheries
Karnataka HC Directs State to Convene Meeting for Rescuing Monkeys(05.08.2021)
Karnataka High Court has directed that the state government and Bruhat Bengaluru Mahanagara Pallike (BBMP) officials should convene a meeting in prese.....
Tags : Karnataka High Court, Meeting for Rescuing Monkeys
Kerala High Court Frames Guidelines for Issuing Passports to Accused in Criminal Cases(01.10.2021)
Kerala High Court has observed that the grant of permission by the Magistrate enabling an accused to travel abroad will be of great significance, espe.....
Tags : Kerala High Court, Guidelines for Issuing Passports
Ker HC: Challenge to Genuineness of Will on Grounds of Fraud Require High Degree of Evidence(09.01.2024)
Kerala High Court while observing that allegation of fraud, undue influence, etc must not be set forth vaguely, has held that to dispute the genuinene.....
Tags : Kerala High Court, Genuineness of Will, Reasonable Doubt
Delhi HC Refuses To Quash Money Laundering Case Against Raghav Bahl; Calls Plea 'Premature'(24.01.2023)
Delhi High Court has refused to quash a money laundering case against The Quint's founder, Raghav Bahl at this stage. The court at this stage also ref.....
Tags : Delhi High Court, money laundering, Quint's, Raghav Bahl
Delhi HC Issues Notice in Plea Seeking Maternity Benefits to Women Pursuing Higher Education(18.02.2020)
Delhi High Court has issued notice to the Central Government and University Grants Commission in a plea seeking relaxation in attendance norms for wom.....
Tags : Delhi High Court, Maternity Benefits to Women Pursuing Higher Education
Accepting of Unique Identity Number (UIN) of Foreign Diplomatic Missions/UN Organizations while making supplies(22.01.2018)
Complaints have been received from the Foreign Diplomatic Missions/UN Organizations regarding unwillingness of vendors / suppliers / E-commerce websit.....
Tags : UIN, Accepting of, Foreign Diplomatic Missions, UN Organizations
Delhi HC: False Rape Complaints Generate Impression in Society About Falsity of Genuine Complaints(01.05.2025)
Delhi HC has observed that every false rape complaint contributes to not just unnecessary load on the overflowing dockets, but also to the artifacts o.....
Tags : Delhi High Court, Genuine Complaints, False Rape Complaints
Teva Books Patent for “Laquinimod”(18.04.2016)
Teva Pharmaceuticals has received a patent approval for its invention related to multiple sclerosis drug Laquinimod.
Tags : Teva Pharmaceuticals, Laquinimod
Delhi HC: False Cases under Section 498A of IPC Give Rise to Suspicion against Genuine Victims(26.05.2025)
Delhi High Court has stated that false allegations under Section 498A of Indian Penal Code, 1860 have wide ranging consequences across the society as .....
Tags : Delhi High Court, Genuine Victims, Section 498A
CBIC Allows Export of Goods from Bangladesh to India by Rail in Closed Containers(20.05.2022)
Central Board of Indirect Taxes and Customs has allowed the export of goods from Bangladesh to India by rail in closed containers. The carrier will be.....
Tags : Calcutta HC Restrains WB Minister's Daughter from Continuing as Teacher until Further Orders
Delhi HC Directs AAP Govt to Expedite Issuing of Ration Cards(01.12.2020)
Delhi High Court has directed the Aam Aadmi Party government to expedite applications for issuing ration cards, saying they cannot be kept pending for.....
Tags : Delhi High Court, Issuing of Ration Cards
Calcutta HC Directs State to Devise SOP to Ensure Genuine Cattle Trade(28.06.2021)
Calcutta High Court has directed the West Bengal State Government to devise a Standard Operating Procedure to ensure that genuine cattle trade within .....
Tags : Calcutta High Court, Genuine Cattle Trade
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
Supreme Court Quashes Cruelty Case and Cautions against Misuse of Law(11.06.2025)
Supreme Court has quashed an FIR filed under Section 498A of Indian Penal Code, 1860 against a woman’s husband and in-laws and cautioned against the m.....
Tags : Supreme Court, Section 498A, Genuine Victims
ITAT, Jodhpur: Genuineness of Cash in Hand Not Dependent on Time Gap Between Withdrawal and Deposit(20.09.2021)
Income Tax Appellate Tribunal (ITAT), Jodhpur has ruled that mere time gap between Withdrawals and Deposits cannot be a sole basis for suspecting genu.....
Tags : Income Tax Appellate Tribunal, Genuineness of Cash in Hand