P&H HC: Eyewitness Account Not Credible if Eyewitness Directly Identifies Accused in Court  ||  Delhi HC: Conditions u/s 45 PMLA Have to Give Way to Article 21 When Accused Incarcerated for Long  ||  Delhi High Court: Delhi Police to Add Grounds of Arrest in Arrest Memo  ||  Kerala High Court: Giving Seniority on the Basis of Rules is a Policy Decision  ||  Del. HC: Where Arbitrator has Taken Plausible View, Court Cannot Interfere u/s 34 of A&C Act  ||  Ker. HC: No Question of Estoppel Against Party Where Error is Committed by Court Itself  ||  Supreme Court: Revenue Entries are Admissible as Evidence of Possession  ||  SC: Mere Breakup of Relationship Between Consenting Couple Can’t Result in Criminal Proceedings  ||  SC: Bar u/s 195 CrPC Not Attracted Where Proceedings Initiated Pursuant to Judicial Order  ||  NTF Gives Comprehensive Suggestions on Enhancing Better Working Conditions of Medical Professions    

Search Results for Tag : sme

Statute

Drugs and Cosmetics (Amendment) Bill, 2015(30.11.2015)

The Drugs and Cosmetics (Amendment) Bill, 2015, set to be introduced in the Parliament’s Winter Session, 2015, proposes much needed updates to the Dru.....

Tags : Drug and cosmetics, bill, 2015, ethics committee



Drugs and Cosmetics (Amendment) Bill 2013 shelved(22.06.2016)

The Union Cabinet approved withdrawal of the Drugs and Cosmetics (Amendment) Bill 2013 from the Rajya Sabha.

Having been sent for examinat.....

Tags : Drugs and cosmetics, pharmaceutical, clinical trials



International Cases

Summary judgment should be awarded only in clearest of cases, where one party can demonstrate that, question will certainly be resolved in their favour(20.10.2017)

The primary judge granted summary judgment to the Deputy Commissioner of Taxation in two actions brought against the Appellants. The actions had been .....

Tags : Assessment, Validity, Estoppel



Payment by employer to tax consultants to render assistance to expatriate employees is taxable ‘benefit or advantage’ as contemplated in the definition of ‘gross income’(06.09.2019)

The Appellant, BMW South Africa (Pty) Ltd (BMWSA), is part of the BMW Group (the Group) that manufactures and markets BMW vehicles and conducts worldw.....

Tags : Payment, Tax Consultant, Assessment, Legality



Employer of an independent contractor is not liable for negligence or other torts committed by contractor in the course of execution of work(01.04.2020)

In present appeal, the Supreme Court is asked to decide whether Barclays Bank is vicariously liable for sexual assaults allegedly committed between 19.....

Tags : Medical assessment, Assaults, Liability



A private company running on commercial lines is not entitled to exemptions under Section 10 Income Tax Act(20.11.2020)

The Appellant, City Power Soc Limited (City Power), is a state-owned company that is wholly owned by the City of Johannesburg (the City). In 2014, it .....

Tags : Assessments, Exemption, Applicability



An objection is part of the pre-litigation administrative process and is not a pleading(07.10.2022)

The issues in present appeal were whether it was permissible to amend the grounds of objection against an additional assessment issued by the Appellan.....

Tags : Assessment, Objection, Allowability



Essential operations of the business must be conducted within the jurisdiction in respect of which exemption is sought(07.02.2023)

The Respondent, CIMSA, is the holding company for the Coronation Group which is registered and tax resident in South Africa. During 2012, CIMSA was a .....

Tags : Income, Assessment, Tax



Gambling tax is payable in respect of freeplay credits(04.09.2023)

The Board, together with Sun International Subsidiaries Grand west and Golden Valley casinos approached the Western Cape High Court for resolution of .....

Tags : Assessment, Gambling tax, Payment



Commissioner is not bound by the three-year period of limitation where full amount of tax chargeable was not assessed due to fraud, misrepresentation, non-disclosure of material facts(15.10.2021)

The issue for determination before present Court was whether the High Court correctly held that, there was a sufficiently close causal link that exist.....

Tags : Assessment, Income, Additions



In absence of an available market, measure of loss is difference between contract rate and what was or ought reasonably to have been earned from employment of vessel under shorter charterparties(28.06.2017)

Present appeal concerns assessment of damages arising out of repudiation of a charterparty by charterers of a cruise ship called New Flamenco (“vessel.....

Tags : Award, Damages, Assessment



Only forum in which a taxpayer may dispute or object to a decision of an assessment, including additional assessments, is the tax court, unless the high court directs otherwise(24.03.2023)

The Respondent, the Commissioner for the South African Revenue Services (SARS), issued a letter to the appellant, United Manganese of Kalahari (Pty) L.....

Tags : Audit, Assessment, Objections



News

Justice Ranjan Gogoi to head probe on sexual harassment charges against judge(11.02.2016)

Justice Ranjan Gogoi of the Supreme Court has been appointed head of the panel probing sexual harassment charges against a judge of the Madhya Pradesh.....

Tags : Sexual harassment, judge, Madhya Pradesh



Delhi High Court Quashes Notice for Re-Assessment Against Bharati Infratel(22.01.2019)

Delhi High Court has quashed Income Tax Department’s Notice for Re-opening of Assessment against Bharati Infratel Limited.

Tags : Delhi High Court, Bharati Infratel, Re-Assessment



Madras High Court: Mere Change of Opinion not Required to Reopen Assessment(21.11.2019)

Madras High Court has allowed a writ petition filed against the re-opening of assessment thereby reiterating that the mere change of opinion of the As.....

Tags : Madras High Court, Assessment



Delhi HC Shuns Moral Policing by Internal Committee in Cases of Sexual Harassment at Workplace(21.12.2020)

Delhi High Court has held that the jurisdiction of Internal Complaints Committee (ICC) established under the Sexual Harassment of Women at Workplace (.....

Tags : Delhi High Court, Moral Policing in Sexual Harassment Cases



Delhi HC Shuns Moral Policing by Internal Committee in Cases of Sexual Harassment at Workplace(21.12.2020)

Delhi High Court has held that the jurisdiction of Internal Complaints Committee (ICC) established under the Sexual Harassment of Women at Workplace (.....

Tags : Delhi High Court, Moral Policing in Sexual Harassment Cases



Orissa HC Rejects Champua MLA’s Plea in Harassment Case(07.10.2016)

Orissa HC has refused to interfere in ongoing police investigation against Champua MLA Sanatan Mahakud in a harassment case filed by a woman, who clai.....

Tags : Orissa HC, Champua MLA, harassment



Delhi HC Grants Bail to Man Facing Dowry Charge 21 Years after Marriage(13.10.2016)

Delhi HC has granted anticipatory bail to a husband facing prosecution for alleged dowry harassment 21 years after marriage.

Tags : Delhi HC, bail, dowry harassment



Delhi HC: Search, Re-Assessment Proceedings in Name of a Non-Existent Entity is Invalid(04.08.2017)

Delhi High Court has held that search warrant and notice for re-assessment proceedings issued u/s 148 of Income Tax Act, 1961 is invalid if the same w.....

Tags : Delhi High Court, Search, Re-Assessment Proceedings



Telangana High Court: Arrest / Coercive Measures Before Assessment not Prohibited(13.06.2019)

Telangana High Court has observed that the arrest and coercive measures started by the GST Department before the assessment is not prohibited under th.....

Tags : Telangana High Court, Assessment



Madras High Court: Non Co-operation by Assessee Not Ground to Rationalize Assessment(14.06.2019)

Madras High Court has held that the revenue cannot take the defence of non-co-operation of the Assessee during the assessment period to justify the As.....

Tags : Madras High Court, Assessment



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



Centre Promulgates IBC Amendment Ordinance to Allow Pre-Packaged Insolvency Process for MSMEs(05.04.2021)

Central Government has promulgated Insolvency and Bankruptcy Code(Amendment) Ordinance 2021 to allow pre-packaged insolvency resolution process for co.....

Tags : Central Government, Pre-Packaged Insolvency Process for MSMEs



Delhi High Court Asks JNU to Consider Sexual Harassment Victim's Plea to Finish Course(05.06.2018)

Delhi High Court has asked Jawaharlal Nehru University (JNU) administration to sympathetically consider the plea of a student to allow her to complete.....

Tags : Delhi High Court, JNU, Sexual Harassment



RBI Gives Major Relief to MSME Sector(07.06.2018)

In a major relief to MSMEs, the Reserve Bank has eased NPA classification norms for such units facing input credit linkages and associated issues unde.....

Tags : RBI, MSME



Assessee can’t Challenge Jurisdiction of AO if Not Objected Initiation of Re-Assessment: Madras HC(19.04.2019)

Madras High Court has ruled that an assessee cannot challenge jurisdiction of an assessing officer if objection against re-assessment is not initiated.....

Tags : Madras High court, Assessee, Initiation of Re-Assessment



Madras High Court: E- Assessments Alone by Income Tax Department Can Lead to Erroneous Assessments(24.02.2020)

Madras High Court has stated that the e-proceedings facility provided by the income tax department from 2017-18 can lead to erroneous assessments as o.....

Tags : Madras High Court, E- Assessments by Income Tax Department



MSME Ministry Notifies GSTIN Not Mandatory for MSME Udyam Registration(09.03.2021)

Ministry of Micro, Small, and Medium Enterprises (MSME) has notified that GSTIN is not mandatory for MSME Udyam Registration. The Central Government a.....

Tags : Ministry of Micro, Small, and Medium Enterprises, MSME Udyam Registration



SC: Officer Who Did Assessment Could Only Undertake Re-Assessment u/s 28 (4)(10.03.2021)

Supreme Court has observed that an officer, who did the assessment, could only undertake re-assessment under Section 28 (4) of the Customs Act, 1962.

Tags : Supreme Court, Re-Assessment



Supreme Court Jails Yasmeen Zahidi to Seven Years Imprisonment for IS Links(05.08.2019)

Supreme Court has upheld the conviction of Yasmeen Mohammad Zahidi under Section 120B of Indian Penal Code, 1860 and Section 38 of Unlawful Activities.....

Tags : Supreme Court, Yasmeen Zahidi



Prime Minister Extends Faceless Assessment Scheme to All Taxpayers(14.08.2020)

Prime Minister Narendra Modi has expanded the faceless assessment scheme to all taxpayers, unveiled a single-page Taxpayers’ Charter and promised a fa.....

Tags : Prime Minister, Faceless Assessment Scheme



SC: Failure to Lodge FIR Complaining Dowry & Harassment Before Death of Victim Inconsequential(17.08.2020)

Supreme Court has set aside the bail granted to a man accused in a dowry death case by Allahabad High Court, stating that the failure to lodge a First.....

Tags : Supreme Court, FIR Complaining Dowry & Harassment



SC Issues Notice on Plea Seeking Relief of Re-Assessment/Promotion of ICSE Students(19.08.2020)

Supreme Court has issued notice in a plea seeking for a direction to Indian School Certificate Examinations Board (ICSE), to provide an opportunity of.....

Tags : Supreme Court, Re-Assessment/Promotion of ICSE Students



Delhi HC Grants Police Protection to Girl Alleging Harassment from Media Houses(05.07.2021)

Delhi High Court has granted police protection to a Hindu Girl who alleged that certain media houses are harassing her by airing programmes against he.....

Tags : Delhi High Court, Protection to Girl Alleging Harassment from Media Houses



CBDT Extends Time to Process Refunds in Non-Scrutiny Cases for Assessment Year 2017-18(07.07.2021)

Central Board of Direct Taxes has extended the time for processing refunds in non-scrutiny cases for assessment year 2017-18 up to 30th September, 202.....

Tags : Central Board of Direct Taxes, Process Refunds in Non-Scrutiny Cases for Assessment Year 2017-18



Madras High Court Annuls Assessment Order Solely Based on Data obtained from Web Portal(23.05.2017)

Madras High Court has set aside an assessment order which was solely based on data obtained from Web Portal of Commercial Taxes Department and reitera.....

Tags : Madras High Court, Assessment Order



Delhi HC: Document Seized From Broker Cannot be Used as Evidence to Initiate Re-assessment(24.05.2017)

Delhi High Court has held that materials seized from a real estate broker relating to assessee cannot be used as an evidence to initiate re-assessment.....

Tags : Delhi High Court, Re-assessment, Income Tax Act



ITAT, Kolkata: Re-Assessment Without Any ‘Fresh Tangible Materials’ is Bad in Law(24.05.2017)

Kolkata bench of Income Tax Appellate Tribunal has ruled that re-assessment solely based on original assessment records and without any fresh tangible.....

Tags : Kolkata, Income Tax Appellate Tribunal, Re-Assessment



Companies Rules Amended to Mandate Disclosure of Compliance With Sexual Harassment Act(16.08.2018)

Ministry of Corporate Affairs has amended Companies (Accounts) Rules, 2014 to mandate the disclosure regarding the implementation of Sexual Harassment.....

Tags : Companies Rules, Sexual Harassment



Madras High Court Extends CB-CID Probe in Woman IPS Officer's Sexual Harassment Complaint(22.06.2021)

Madras High Court has extended by six weeks, the time granted to CB-CID for completing the probe into alleged sexual harassment of a woman IPS officer.....

Tags : Madras High Court, CB-CID Probe in Woman IPS Officer's Sexual Harassment Complaint



SC: Provisions of Limitation Act Will Apply to Arbitration Proceedings Under MSMED Act(30.06.2021)

Supreme Court held that the provisions of Limitation Act, 1963 will apply to arbitration proceedings initiated under Section 18(3) of Micro, Small and.....

Tags : Supreme Court, Arbitration Proceedings Under MSMED Act



Delhi HC: No Requirement to Issue Two Separate Notices for Reopening of Assessment Proceedings(04.03.2020)

Delhi High Court has held that there is no requirement to issue two separate notices in the name of amalgamated Companies for the reopening assessment.....

Tags : Delhi High Court, Separate Notices for Reopening of Assessment Proceedings



Supreme Court: Sexual Harassment at the Workplace is an Affront to Women's Fundamental Rights(11.03.2020)

Supreme Court has said that sexual harassment at the workplace is an affront to the fundamental rights of a woman to equality under Articles 14 and 15.....

Tags : Supreme Court, Sexual Harassment at Workplace



ITAT, Delhi: Entire Reassessment Proceedings Invalid if Assessee Precluded from Raising Objections(22.03.2021)

Income Tax Appellate Tribunal (ITAT), Delhi has ruled that the entire reassessment proceedings invalid, if assessee precluded from raising objection a.....

Tags : Income Tax Appellate Tribunal, Reassessment Proceedings



Calcutta HC Allows Batch of Writ Petitions Seeking Quashing of Re-assessment Notices(18.01.2022)

Calcutta High Court has allowed a batch of writ petitions seeking quashing of impugned re-assessment notices issued post March 31, 2021 by the concern.....

Tags : Calcutta High Court, Quashing of Re-assessment Notices



Calcutta HC Grants Police Protection to Senior Citizen Against Alleged Harassment(21.01.2022)

Calcutta High Court has granted police protection to a senior citizen against the alleged harassment perpetrated by her son and daughter-in-law in a p.....

Tags : Calcutta High Court, Alleged Harassment Against Senior Citizen



Delhi HC: Assessment of Work of Probationer is Function of Employer and Court(27.01.2022)

Delhi High Court has noted that the assessment of work and performance of a probationer is the function of the employer and the Court should only invo.....

Tags : Delhi High Court, Assessment of Work of Probationer



Delhi HC Denies Relief to 60 Year Old Person Accused of Sexual Harassment(03.10.2016)

Delhi HC, while upholding five-year jail term to a 60-year-old man, who had sexually assaulted an eight-year-old girl, has held that convict Raman Kum.....

Tags : Delhi HC, Sexual Harassment



Supreme Court: Woman Can't File Dowry Harassment FIR After Divorce(10.09.2018)

Supreme Court has held that prosecution under Section 498A of IPC or under other provisions of the Dowry Prohibition Act will not be sustainable once .....

Tags : Supreme Court, Dowry Harassment



Allahabad HC Grants Interim Relief from Arrest to Govt Counsel Accused of Sexual Harassment(04.08.2020)

Allahabad High Court has restrained the Police from arresting a Government counsel in connection to a rape case lodged against him by a young lawyer.

Tags : Allahabad High Court, Arrest to Govt Counsel Accused of Sexual Harassment



Madras HC Grants 6-Week Extension in IPS Officer Harassment Probe(21.06.2021)

Madras High Court has granted six more weeks to the investigating officer to complete the probe in the sexual harassment case against a suspended spec.....

Tags : Madras HC, Harassment Probe



MP HC: Preliminary Assessment Under Section 15 Not Mandatory for Grant of Bail Under Section 12(29.03.2022)

Madhya Pradesh High Court has observed that the Juvenile Justice Board's power to grant bail under Section 12 of the Juvenile Justice (Care and Protec.....

Tags : Madhya Pradesh High Court, Bail, Juvenile Justice, Assessment



CBDT Notifies E-Assessment of Income Escaping Assessment Scheme 2022(31.03.2022)

Central Board of Direct Taxes (CBDT) has notified that the e-Assessment of Income Escaping Assessment Scheme, 2022 and Faceless Jurisdiction of Income.....

Tags : Central Board of Direct Taxes, CBDT, the e-Assessment, Income Escaping Assessment Scheme, 2022, artificial intelligence



Delhi HC: ICC Not to Presume Guilt of Sexual Harassment Accused, Until Proved Guilty(28.11.2016)

Delhi High Court has said that Internal Complaints Committee (ICC) is meant to tackle sexual harassment at workplace and help affected women, not to t.....

Tags : Delhi High Court, Internal Complaints Committee, sexual harassment



Delhi HC Applies Sexual Harassment Provision of IPC to Transgenders(26.12.2018)

Delhi High Court has affirmed the application of Section 354A of the Indian Penal Code, 1860 to transgender victims of sexual harassment.

Tags : Delhi High Court, Transgenders, Sexual Harassment



Government Notifies E-Assessment Scheme 2019 for Faceless Scrutiny of Income Tax Return(16.09.2019)

Central Government has notified that the E-assessment Scheme, 2019 that aims to completely eliminate the interactions between the tax authorities and .....

Tags : E-Assessment Scheme 2019, Income Tax Return



Gujarat HC: Reassessment Should Only be Done by Officer or His Successor(04.05.2022)

Gujarat High Court, while invalidating the reassessment initiated by the Directorate of Revenue Intelligence, has ruled that the officer who did the a.....

Tags : Gujarat High Court, reassessment, Directorate of Revenue Intelligence



Supreme Court Uphold Over 90,000 Re-Assessment Notices Deeming them as Sec 148A Notices(05.05.2022)

Supreme Court upheld the reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 (the effective dat.....

Tags : Reassessment Notices, Income Tax Act, Section 148A, Supreme Court



SC rules in Favour of Revenue Department in Reassessment Dispute Case(05.05.2022)

Supreme Court by reversing the high court orders that had quashed income-tax notices under the old reassessment regime has held that notices issued un.....

Tags : Supreme Court, Finance Act, 2021, reassessment, old regime, income-tax notices



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



Enquire ‘Motive’ of Sexual Harassment Complaints Filed Against Public Servants: MP HC(19.11.2018)

Madhya Pradesh High Court has observed that it is the duty of the Investigating Officer to investigate thoroughly in a sexual harassment complaint fil.....

Tags : Madhya Pradesh High Court, Sexual Harassment



Karnataka HC Extends Stay on Publication of Final Notification Until Further Orders(07.09.2020)

Karnataka High Court has extended the stay on the publication of the Final Notification based on the Draft Environment Impact Assessment (EIA) notific.....

Tags : Karnataka High Court, Draft Environment Impact Assessment



Delhi HC Asks Gunjan Saxena to Submit Affidavit Stating Her Assessment of Movie(21.09.2020)

Delhi High Court has asked real life Gunjan Saxena to submit an affidavit stating her assessment of the content shown in the Netflix movie Gunjan Saxe.....

Tags : Delhi High Court, Assessment of Netflix Movie



SC Closes Suo Moto Case for Monitoring Sexual Harassment Complaint Against Senior Special DGP(19.08.2021)

Supreme Court has closed the suo moto case registered by the Madras High Court for monitoring investigation of sexual harassment complaint made by a I.....

Tags : Supreme Court, Sexual Harassment Complaint Against Senior Special DGP



P&H HC: Matter Can be Referred to Arbitration Under MSMED Act in Absence of Arbitration Agreement(14.06.2022)

Punjab and Haryana High Court has held that even in the absence of an arbitration agreement between the parties, the matter can be referred to arbitra.....

Tags : Punjab and Haryana High Court, Arbitration, MSMED Act



Madras High Court Directs Completion of Probe of Woman IPS Officer's Sexual Harassment Complaint(03.05.2021)

Madras High Court has directed the Crime Branch, Crime Investigation Department (CB-CID) to complete the probe into the alleged sexual harassment of a.....

Tags : Madras High Court, Woman IPS Officer's Sexual Harassment Complaint



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



ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....

Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice



ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....

Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice



ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....

Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice



Allahabad HC: Police Must Assess Victim's Age in Kidnapping Cases(13.04.2022)

Allahabad High Court has ruled that while investigating Kidnapping cases, the police authorities must first assess the victim girl’s age so that in ca.....

Tags : Allahabad High Court, Kidnapping, harassment, victim



Sexual Harassment: Gujarat High Court Quashes Probe Against Judge(25.09.2017)

Gujarat High Court has quashed a probe against a judge accused of sexually harassing a woman lawyer in the courtroom on the ground of delay in inquir.....

Tags : Gujarat High Court, Sexual Harassment



Madras HC Affirms Orders Convicting and Sentencing Auto-Rickshaw Driver for Sexual Harassment(13.07.2021)

Madras High Court has affirmed the orders of a lower Court convicting and sentencing an auto-rickshaw driver to seven years of rigorous imprisonment f.....

Tags : Madras High Court, Orders Convicting and Sentencing Auto-Rickshaw Driver for Sexual Harassment



Bombay HC : Reassessment Notice Qaushed As Assessee Explains Genuineness of Transaction(16.05.2022)

Bombay High Court has quashed the reassessment notice. The as the assessee has explained the credit worthiness of the creditor and the genuineness of.....

Tags : Bombay High Court, Re-assessment Notice



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



Delhi High Court Quashes Reassessment Proceedings As Initiated Without Jurisdiction(20.05.2022)

Delhi High Court while quashing the re-assessment proceedings initiated by Income Tax Officer, Jaipur (ITO) has held that since the petitioner jurisdi.....

Tags : Delhi High Court, Income-Tax, Reassessment Proceedings, Assessing Officer



Calcutta HC Gives Fresh Opportunity to Assessee Due to Technical Glitches in Income Tax Portal(20.05.2022)

Calcutta High Court has directed the assessing officer to start new assessment proceeding as taxpayer could not furnish answers to the notice due to t.....

Tags : Calcutta High Court, Assessment Proceeding, Notice, Taxpayer



Calcutta High Court: Finding of MSME Council on Its Jurisdiction Cannot be Termed as Interim Award(23.05.2022)

Calcutta HC has held that the decision of the MSME Council on its jurisdiction is an order under Section 16 of Arbitration &Conciliation Act and canno.....

Tags : Calcutta High Court, Interim Belief, MSME



Harassment at Workplace: Supreme Court Seeks Reply from Centre, States(05.01.2018)

Supreme Court has sought response from the Centre and State Governments on a plea for the protection of women from sexual harassment at workplace.

Tags : Supreme Court, Harassment, Workplace



Apex Court Stays Madras High Court Order Transferring Sexual Harassment Probe Against DVAC Director(30.09.2019)

Apex Court has stayed the Madras High Court's order transferring the investigation into sexual harassment allegations against S Murugan, Joint Directo.....

Tags : Apex Court,Sexual Harassment



Madras High Court has issued a host of directions against police harassment, insensitive media report(01.09.2021)

Madras High Court has issued a host of directions against police harassment, insensitive media reportage in matters pertaining to the LGBTQIA+ communi.....

Tags : Madras High Court, Police Harassment Against LGBTQ + Community



Madras HC Issues Directions to Curb Police Harassment Against LGBTQ + Community(01.09.2021)

Madras High Court has issued a host of directions against police harassment, insensitive media reportage in matters pertaining to the LGBTQIA+ communi.....

Tags : Madras High Court, Police Harassment Against LGBTQ + Community



AP HC: Mere Allegation of Harassment Doesn't Attract S.306 IPC(09.08.2022)

Andhra Pradesh High Court while granting pre-arrest bail to 2 women accused of abetment of suicide by their husbands in separate cases has held that S.....

Tags : Andhra Pradesh High Court, Abetment of Suicide, Harassment, Wife



Orissa HC to Dist. Magistrate: Constitute Local Complaints Committee To Probe Sexual Harassment(23.10.2017)

Orissa High Court has directed Collector-cum-District Magistrate, Ganjam to constitute a Local Complaints Committee (LCC) that would investigate compl.....

Tags : Orissa High Court, Sexual Harassment



Delhi High Court: All Physical Contact Not Harassment(03.11.2017)

Delhi high court has ruled that unwelcome or accidental physical contact without undertones of a sexual nature doesn't amount to sexual harassment.

Tags : High Court, Sexual Harassment



Harassed Parent can Seek Child’s Eviction from Any Type of Property: Delhi HC(26.11.2018)

Delhi High Court has said parent facing ill-treatment/harassment can seek eviction of his children and legal heirs from any type of property under the.....

Tags : Delhi High Court, Parent facing Harassment



Harassed Parent can Seek Child’s Eviction from Any Type of Property: Delhi HC(26.11.2018)

Delhi High Court has said parent facing ill-treatment/harassment can seek eviction of his children and legal heirs from any type of property under the.....

Tags : Delhi High Court, Parent facing Harassment



Bombay HC Issues Notice on Plea Seeking Transfer of Probe to CBI Alleging Harassment(09.11.2020)

Bombay High Court has heard the writ petition filed by Hansa Research Group against Mumbai police and officers of the crime branch for allegedly haras.....

Tags : Bombay High Court, Harassment by Police



Kerala HC Stays Order Granting Bail to Activist Civic Chandran in Sexual Harassment Case(24.08.2022)

Kerala High Court while staying order granting bail to activist Civic Chandran, has held that lower Court’s observation under Section 354A of Indian P.....

Tags : Kerala High Court, Sexual Harassment, Sexually Provocative Dress



RBI Revises Rules for Resolution of Stressed MSME Loans(18.03.2016)

Reserve Bank of India (RBI) has revised rules pertaining to revival of advances to small businesses and asked lenders to form district-level committee.....

Tags : Reserve Bank of India , MSME



Delhi HC Sets Aside LCC’s Order on Sexual Harassment Complaint(07.02.2019)

Delhi High Court has set aside an order of a Local Complaints Committee (LCC) which had rejected an employee’s sexual harassment at work place complai.....

Tags : Delhi High Court, LCC’s Order on Sexual Harassment Complaint



BOD can Proceed Against CA for Sexual Harassment for Work Unrelated to Profession: Delhi HC(12.02.2019)

Delhi High Court has held that the Board of Discipline (BOD) under the Chartered Accountants Act 1949 can proceed against a Chartered Accountant (CA) .....

Tags : Delhi High Court, Chartered Accountant, Sexual Harrassment



ITAT, Mumbai: Addition of Unabated Assessment Without Incriminating Seized Material Not Sustainable(07.01.2021)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that the addition of unabated assessment without incriminating seized material for assessment un.....

Tags : Income Tax Appellate Tribunal, Addition of Unabated Assessment



CBDT Reduces Time Limit to Re-open Income Tax Assessments(07.12.2021)

Central Board of Direct Taxes (CBDT) has reduced the Time limit to re-open Income Tax assessment from 6 years to 3 years. The assessment can be reopen.....

Tags : Central Board of Direct Taxes, Re-open Income Tax Assessments



Delhi HC: Department Failed To Pass Re-Assessment Order Within Prescribed Time Limit(14.10.2022)

Delhi High Court has quashed the show-cause notice and the reassessment order as the department failed to pass the reassessment order within the presc.....

Tags : Delhi High Court, prescribed, reassessment order



Set Up Sexual Harassment Probe Panels in Courts: Supreme Court(14.05.2018)

Supreme Court has asked Chief Justices of High Courts across the country to set up anti-sexual harassment at workplace committees in High Courts and d.....

Tags : Supreme Court, Sexual Harassment



ITAT, Kolkata Quashes Re-Assessment Proceedings Against Price Waterhouse & Co.(13.02.2020)

Income Tax Appellate Tribunal (ITAT), Kolkata has quashed the re-assessment proceedings against Price Waterhouse & Co. and held that to reopen the ass.....

Tags : Income Tax Appellate Tribunal, Re-Assessment Proceedings Against Price Waterhouse & Co.



Madras HC Takes Suo Moto Cognizance of Alleged Sexual Harassment of IPS Cadre Woman Officer(02.03.2021)

Madras High Court has taken suo moto cognizance of alleged sexual harassment of a IPS cadre woman officer by her senior, a Special DGP, and has decide.....

Tags : Madras High Court, Sexual Harassment of IPS Cadre Woman Officer



Kerala HC Directs State to Produce Video Footage in Pink Police Harassment Case(21.12.2021)

Kerala High Court has directed the State government to produce the video referred to in an affidavit earlier submitted by the IGP, after it denied the.....

Tags : Kerala High Court, Pink Police Harassment Case



Delhi HC: Sexual Harassment During Childhood Have Insurmountable Long-Term Effects(20.12.2022)

Delhi High Court while upholding dismissal of teacher accused of molestation, has observed that in matters relating to sexual harassment of children, .....

Tags : Delhi High Court, Sexual Harassment, Children, Long-Term Effects



Kerala HC: Form Committee for Sexual Harassment Complaints in All Colleges(23.12.2022)

Kerala High Court has directed competent authorities of colleges and other statutory authorities to constitute an Internal Complaints Committee for Se.....

Tags : Kerala High Court, Internal Complaints Committee, UGC Regulations, Sexual harassment



Delhi HC 'No' to Re-assessment Under IT Act on Sole Basis of Information From Investigation Wing(02.06.2017)

Delhi High Court has held that re-assessment under Sections 147/148 of Income Tax Act cannot be made only on basis of information received from Invest.....

Tags : Delhi High Court , re-assessment



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 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



Registration Not Mandatory for Availing Benefits Under MSMED Act 2006: Delhi High Court(11.07.2018)

Delhi High Court has held that an entity which falls within the definition of micro/small enterprise will be treated as a ‘supplier’ under Section 2(n.....

Tags : Delhi High Court, MSME



SC Deplores Harassment of Scribes with Multiple FIRs(20.05.2020)

Supreme Court has deplored the practice of harassing journalists by filing multiple First Information Reports in different parts of the country in the.....

Tags : Supreme Court, Harassment of Scribes



Bombay HC Upholds Validity of Reassessment Notice Against Maharashtra Minister, Chhagan Chandrakant(16.03.2022)

Bombay High Court has upheld the validity of the reassessment notice issued within 5 hours of receiving information against Maharashtra Minister, Chha.....

Tags : Bombay High Court, Reassessment Notice, Chhagan Chandrakant



SC: Non-Service of AO Inconsequential if Assessee Otherwise Had Knowledge About Them(18.03.2023)

Supreme Court has observed that Attachment order will not be vitiated merely because assessment orders (AO) were not served on the assessee, if the as.....

Tags : Supreme Court, Assessment Order, Assessee



Income Tax Re-Assessment Notice to a Dead Person is Invalid: Bombay HC(23.04.2019)

Bombay High Court has held that income tax notice sent in the name of a dead person is invalid though the information regarding the death was not give.....

Tags : Bombay High Court, Income Tax Re-Assessment Notice, Dead Person



SC Asks Lawyer for Proof on Claim of Conspiracy to Frame CJI(24.04.2019)

Supreme Court has asked a Punjab-based lawyer to furnish material in support of his claim that there was a conspiracy to frame Chief Justice Ranjan Go.....

Tags : Supreme Court, Chief Justice of India, Sexual Harassment



Delhi HC Dismisses Plea to Restrict Media from Reporting on CJI Sexual Harassment Issue(29.04.2019)

Delhi High Court has dismissed a petition seeking to restrict the media from reporting on the sexual harassment allegation against Chief Justice of In.....

Tags : Supreme Court, CJI Ranjan Gogoi, Sexual Harassment



ITAT, Mumbai: Reassessment Proceeding Cannot be Held Time Barred When Amendment Increases Limitation(25.02.2022)

Income Tax Appellate Tribunal, Mumbai has held that reassessment proceeding cannot be held time barred when an amendment increasing limitation of time.....

Tags : Income Tax Appellate Tribunal, Reassessment Proceeding



All HC: Reassessment Proceedings for AY 2013-14, 2014-15 Initiated After 1 April 2021 Must be Closed(27.02.2023)

Allahabad High Court while observing that Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 has held that time limit .....

Tags : Allahabad High Court, Reassessment Proceedings, Income-Tax



MP HC: Alternative Remedy Not Absolute Bar to Examine Conditions to Issue Reassessment Notice(03.03.2023)

Madhya Pradesh High Court while staying the reassessment proceedings and admitting them for final hearing, has held that alternative remedy will not o.....

Tags : Madhya Pradesh High Court, Reassessment Notice, Alternative Remedy



CIC: Accused Entitled to Copy of Complaint in Sexual Harassment Cases(10.12.2015)

Central Information Commission (CIC) has clarified that if a complaint of sexual harassment is made against an individual/individuals, they are entitl.....

Tags : Central Information Commission , Sexual Harassment Cases



Union Government: Now 90 Days Paid Leave For Victims of Sexual Harassment At Workplace(21.03.2017)

Women employees of Central Government who file complaints of sexual harassment at workplace now have option of getting 90 days paid leave during pende.....

Tags : Union Government, Sexual Harassment, Workplace



SC Allows NDTV's Appeal to Quash Income Tax Re-Assessment Notice(06.04.2020)

Supreme Court has allowed the appeal of New Delhi Television Ltd (NDTV) to quash the notice issued by the Income Tax Department seeking to re-open its.....

Tags : Supreme Court, New Delhi Television Ltd, Income Tax Re-Assessment Notice



Karnataka HC Issues Notice to State on Plea Seeking Parity in Assessment Criteria for Evaluating Fres(21.07.2021)

Karnataka High Court has issued notice to the state government on a petition seeking directions to follow the same assessment method for repeater stud.....

Tags : Karnataka High Court, Assessment Criteria for Evaluating Freshers



SC: Dues Under MSMED Act Won’t Prevail Over Proceedings Under SARFAESI Act(06.01.2023)

Supreme Court has held that Dues under Micro, Small and Medium Enterprises Development (MSMED) Act, 2006 would not prevail over the SARFAESI Act.

Tags : Supreme Court, MSMED, SARFAESI, Dues



Del. HC: Can’t Quash Harassment Complaint Merely Because ICC Failed to Complete Enquiry in 90 Days(10.01.2023)

Delhi High Court has held that complaint of sexual harassment and inquiry proceeding can’t be quashed merely because internal complaints committee (IC.....

Tags : Delhi High Court, Sexual Harassment, Internal Complaints Committee, POSH



Bombay HC Quashes FIR Against In-Laws of Woman Alleging Harassment(22.10.2020)

Bombay High Court has quashed a First Information Report against in-laws of woman who alleged harassment at their hands, observing that it has become .....

Tags : Bombay High Court, Harassment Allegations Against In-Laws



CBDT Notifies Exception to Faceless Assessment Scheme(07.09.2021)

Central Board of Direct Taxes (CBDT) has notified that Assessment Orders to be passed by National Faceless Assessment Centre (NaFAC) under section 144.....

Tags : Central Board of Direct Taxes, Faceless Assessment Scheme



CBDT Amends IT Rules to Ease Authentication of Electronic Records in Faceless Assessment Proceedings(08.09.2021)

Central Board of Direct Taxes has amended Income-tax Rules, 1962 (‘the Rules’) vide notification no G.S.R. 616(E) dated 6th September 2021 for easing .....

Tags : Central Board of Direct Taxes, Authentication of Electronic Records in Faceless Assessment Proceedings



CBIC Issues Advisory for Anonymised Escalation Mechanism Under Faceless Assessment(06.07.2022)

Central Board of Indirect Taxes and Customs (CBIC) has issued an advisory for Anonymised Escalation Mechanism under Faceless Assessment.

Tags : CBIC, Faceless Assessment



Mad. HC: Advocate is Entitled to Take Action Against Litigant for Harassing Them Over Court Queries(01.08.2023)

Madras High Court while observing that Court queries are for the benefit of litigants and queries don’t indicate Court’s order, has held that any advo.....

Tags : Madras High Court, Advocate, Litigant, Harassment



Supreme Court Reinstates Woman Who Accused Ex-Chief Justice of India(23.01.2020)

Supreme Court has reinstated a woman employee who had levelled sexual harassment charges against previous Chief Justice of India, Ranjan Gogoi in Apri.....

Tags : Supreme Court, Ranjan Gogoi, Sexual Harassment Charges



Delhi HC Asks if Instagram Account Holder Wants to Represent All Who Alleged Sexual Harassment(23.01.2020)

Delhi High Court has asked the anonymous holder of the Instagram account 'Herdsceneand' to decide as to whether she would want to represent all women .....

Tags : Delhi High Court, Subodh Gupta, Sexual Harassment



Supreme Court Rejects Government Plea To Transfer Income Tax Reassessment Cases From HC To Top Court(17.11.2021)

Supreme Court has rejected the government’s plea to transfer the cases relating to Income Tax reassessment notices from the High Court to the Supreme .....

Tags : Supreme Court, Reassessment Notices, Transfer of Cases



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



SC: Party Who Was Not Supplier on Date of Entering Into Contract Can’t Seek Benefit Under MSMED Act(02.11.2022)

Supreme Court has held that a party who was not 'supplier' on the date of entering into contract cannot seek any benefit as the 'supplier' under the M.....

Tags : Supreme Court, MSMED, Supplier



P&H HC: UAPA Cannot be Used as a Tool for Harassment(23.11.2023)

Punjab and Haryana High Court while expressing displeasure at Punjab Police for adding UAPA charges in an alleged attempt to murder case, has observed.....

Tags : Punjab and Haryana High Court, UAPA, Harassment



Gujarat HC Says 'No' to Re-Assessment When Appeal against Original Assessment Order is Not Disposed(29.06.2017)

Gujarat High Court has held that re-assessment u/s 147/148 of Income Tax Act cannot be made when original assessment order is challenged on appeal and.....

Tags : Gujarat High Court, Assessment Order



Supreme Court Bans Self-Assessment of Telco’s AGR(19.03.2020)

Supreme Court has banned any further reassessment or self-assessment of telecommunication companies’ adjusted gross revenue (AGR) dues, dubbing attemp.....

Tags : Supreme Cout, Self-Assessment of Telcos' AGR



Gujarat HC Sets Aside Income Re-Assessment Notice for Taxing Remuneration from Capital Account(02.02.2022)

Gujarat High Court has set aside the income re-assessment notice issued by the Income Tax Department to the partner of a firm, holding that there is n.....

Tags : Gujarat High Court, Re-Assessment Notice for Taxing Remuneration



ITAT, Ahmedabad: Income Tax Assessment Against Deregistered Company Invalid(04.02.2022)

Income Tax Appellate Tribunal (ITAT) Ahmedabad, has held that the income tax assessment against a company deregistered by the Ministry of Corporate Af.....

Tags : Income Tax Appellate Tribunal, Income Tax Assessment



Bombay HC: Reassessment Notice after 4 Years should have the Sanction Of PCIT(23.01.2023)

Bombay High Court has ruled that issuing a reassessment notice after four years is subject to the approval of the Principal Chief Commissioner of Inco.....

Tags : Bombay High Court, reassessment notice, Principal Chief Commissioner of Income-tax



SC: Sexual Harassment Committed in a Room Requires Closer Scrutiny for Deciding Conviction/Acquittal(12.03.2024)

SC has held that sexual harassment committed within the confines of a room requires closer scrutiny and if doubt arises in the Court's mind regarding .....

Tags : Supreme Court, Sexual Harassment



Bombay HC: After 4 Years of Expiry of Relevant Assessment Year, Only PCIT Can Accord Reassessment(15.04.2022)

Bombay High Court bench has held that after four years of expiry from the end of the relevant assessment year, only the Principal Chief Commissioner o.....

Tags : Bombay High Court, Re-Assessment



Madras HC: Mere Signing of Statement Admitting Tax Liability, Doesn't Amount to Self-Ascertainment(21.04.2022)

Madras High Court has ruled that merely because an assessee has, signed a statement admitting tax liability under the stress of investigation, and hav.....

Tags : Madras High Court, assessee, tax liability, self-assessment, self-ascertainment



Chhattisgarh HC: Issuance of Reassessment Notice Valid on Ground Disclosure of Bogus Purchase Bills(21.04.2022)

Chhattisgarh High Court has observed that the reassessment notice under Section 148 of the Income Tax Act,1961 is valid on the grounds of disclosure p.....

Tags : Chhattisgarh High Court, reassessment, Section 148 of the Income Tax Act,1961, bogus



CBDT Releases ITR-1 Validation Rules for AY 2022-23(21.04.2022)

Central Board of Direct Taxes has released Income Tax Return -1 Validation Rules for Assessment Year 2022-23. The Rules include: List of category defe.....

Tags : Central Board of Direct Taxes, ITR-1, Assessment Year 2022-23



SC Issues Directions to Strengthen Law Protecting Women from Sexual Harassment at Workplace(15.05.2023)

Supreme Court while issuing directions to strengthen law protecting women from sexual harassment at workplace has stated that it is indeed a sorry sta.....

Tags : Supreme Court, POSH Act, Sexual Harassment, Directions



Del. HC: Strict Legal Actions in Sexual Harassment Cases Discourage Potential Offenders(04.07.2024)

Delhi High Court has observed that strict legal actions against perpetrators of sexual harassment act as a deterrent, discouraging potential offenders.....

Tags : Delhi High Court, Sexual Harassment, Potential Offenders



Patna HC Grants Bail to Suspended BJP MLC in Harassment Case(25.10.2016)

Patna High Court has granted bail to suspended BJP MLC Tunna Ji Pandey in connection with a case of alleged sexual harassment of a minor girl onboard .....

Tags : Patna High Court, BJP MLC, sexual harassment



Madras HC To State: Issue Circular on Sexual Harassment at Workplace Act to Colleges(11.09.2017)

Madras High Court has directed Department of Higher Education and Directorate of Collegiate Education to issue a circular on implementation of Sexual .....

Tags : Madras High Court, Sexual Harassment at Workplace



Re-Assessment Can’t Be Done Merely Because Some Aspects of Deduction Claim Not Examined: Gujarat HC(26.09.2018)

Gujarat High Court has held that Re-Assessment under Section 147/ 148 of the Income Tax Act, 1961 cannot be re-opened merely on the ground that some a.....

Tags : Gujarat High Court, Assessment, Income Tax



Calcutta High Court: High Court Has Responsibility to Protect Honest Businessmen(19.07.2019)

Calcutta High Court has observed that the inherent powers of the Court should be used in appropriate cases to meet the ends of justice. The Court whil.....

Tags : Calcutta High Court, Businessmen



Del HC: Can’t Transfer Probe Merely Because Litigant Feels She is Being Unfairly Prejudiced(24.04.2023)

Delhi High Court while dismissing petition seeking transfer of further investigation in a sexual harassment case from the State Police to Central Bure.....

Tags : Delhi High Court, Central Bureau of Investigation, Transfer, Sexual Harassment



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



CBDT Designates Officers for Faceless Assessment(14.06.2022)

Central Board of Direct Taxes (CBDT) has issued a notification designating the income tax officers for the faceless assessment under section 144B of t.....

Tags : CBDT, Faceless Assessment



Meghalaya HC: 7 Days Time Mandatory to Respond to Re-Assessment Notice U/S 148 of IT Act(17.06.2022)

Meghalaya High Court has held that the assessee shall be granted with a minimum of seven days to respond to the re-assessment notice under Section 148.....

Tags : Meghalaya High Court, Re-Assessment, Mandatory



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



Delhi Court Grants Interim Bail to MP Brij Bhushan Singh in Sexual Harassment Case(19.07.2023)

Rouse Avenue District Court, Delhi has granted interim bail to MP and former Wrestling Federation of India President Brij Bhushan Singh in sexual hara.....

Tags : Rouse Avenue District Court, Brij Bhushan Singh, Sexual Harassment, Women Wrestlers



Del HC Refuses to Interfere with DU's Decision to Compulsorily Retire Prof in Sexual Harassment Case(26.11.2019)

Delhi High Court has refused to interfere with the decision of Delhi University to compulsorily retire a professor who was accused of sexually harassi.....

Tags : Delh HC, Sexual Harassment Case



Kerala HC: Any Form of Sexual Approach That is Unwelcome is ‘Sexual Harassment’(08.12.2020)

Kerala High Court has held that any form of sexual approach or behaviour that is unwelcome will come under the definition of 'sexual harassment' under.....

Tags : Kerala High Court, Sexual Harassment



Delhi High Court Directs Police Not to Harass Restaurant Owners Unnecessarily(22.10.2021)

Delhi High Court has directed the city police not to harass owners of restaurants and bars that serve herbal hukkahs. The Court has however permitted .....

Tags : Delhi High Court, Harassment of Restaurant Owners



Madras HC issues Notice on Plea Challenging Constitutional Validity of Faceless Assessment Scheme(28.10.2021)

Madras High Court has issued the notice to the Centre on plea challenging the constitutional validity of the Faceless Assessment Scheme.

Tags : Madras High Court, Constitutional Validity of Faceless Assessment Scheme



Madras HC Directs Government to Conduct Comprehensive Assessment of Employees Laid-Off(29.10.2021)

Madras High Court has directed the Tamil Nadu government to conduct a comprehensive assessment of the number of employees laid off by industrial estab.....

Tags : Madras High Court, Comprehensive Assessment of Employees Laid-Off



Delhi HC: Industrial Tribunal to Decide Pachauri’s Appeal in Sexual Harassment Case(09.01.2017)

Delhi High Court has "left it open" for Industrial Tribunal, which is hearing former TERI chief R K Pachauri's plea against Internal Complaints Commit.....

Tags : Delhi High Court , R K Pachauri, Sexual Harassment



Madras HC: Prosecution Rightly Invoked Prohibition of Harassment of Women Act Against Accused(23.11.2020)

Madras High Court has observed in a case that the prosecution was right in registering the case under Tamil Nadu Prohibition of Harassment of Women Ac.....

Tags : Madras High Court, Harassment of Transgender Woman



Ker. HC: Non-Compliance of MSME Framework Doesn’t Nullify NPA Declaration Under SARFAESI(15.09.2023)

Kerala High Court has held that failure to abide by the terms of the notification of 2015 prescribing ‘Framework for Revival and Rehabilitation of Mic.....

Tags : Kerala High Court, MSME Framework, NPA, SARFAESI



Kar. HC: Inordinate Delay in Lodging Extortion Complaint Gives Rise to Doubts as to its truth(03.08.2022)

Karnataka High Court has held that unexplained delay in registering extortion complaint under Indian Penal Code, gives rise to embellishment to a part.....

Tags : Karnataka High Court, Extortion, Harassment



J&K&L HC: Dealer/ Distributor Not Liable if he Acquires Drug from a Licensed Manufacturer(05.08.2022)

Jammu and Kashmir and Ladakh High Court has held that a person, other than a manufacturer of a drug, cannot be held liable for contravention of Sectio.....

Tags : Jammu and Kashmir and Ladakh High Court, Drug and Cosmetic, Licensed Manufacturer



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



SC to Trial Courts: Hold In-Camera Trial in All Sexual Harassment Cases Apart from Rape Cases(16.08.2022)

Supreme Court has directed the trial that in-camera trials should be allowed in all cases relating to sexual harassment and ensure that the cross-exam.....

Tags : Supreme Court, Sexual Harassment, Trial Court



Kerala Court: Sexual Harassment Not Prima Facie When Woman Was Wearing Sexually Provocative Dress(17.08.2022)

Kerala Court while granting anticipatory bail to accused in sexual harassment case, has held that offence under Section 354A of the Indian Penal Code .....

Tags : Kerala Court, Sexual Harassment, Sexually Provocative Dress



SC: Reasons Why Candidate Can’t Pursue Course Must be Made in Disability Assessment Report(25.09.2023)

Supreme Court has observed that Disability Assessment Report must have a cogent reasoning as to how such candidates will be unable to pursue the medic.....

Tags : Supreme Court, Disability Assessment Report, Medical Course



Gujarat High Court Sets Aside Reassessment Notice Issued to Amalgamated Company(13.01.2020)

Gujarat High Court has set aside Reassessment Notice issued to the amalgamated company which ceased to exist after the approval of the composite schem.....

Tags : Gujarat High Court, Reassessment



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



Ker. HC: MSMED Act Superseded All Recovery Proceedings by Virtue of Non-Obstante Clause u/s 24(23.10.2023)

Kerala High Court has held that MSMED Act being a subsequent legislation against the SARFAESI Act, the Parliament has purposefully and knowingly super.....

Tags : Kerala High Court, MSMED Act, SARFAESI



All. HC: MSMED Act Overrides Arbitration and Conciliation Act 1996(13.12.2023)

Allahabad High Court while observing that private agreement can’t obliterate statutory provisions, has held that once statutory mechanism under Sectio.....

Tags : Allahabad High Court, MSMED Act, Arbitration



Delhi High Court Questions JNU For Inaction Against Professor in Sexual Harassment Case(26.04.2018)

Delhi High Court has directed the Jawaharlal Nehru University to treat the representations of women students as complaints and initiate a probe agains.....

Tags : Delhi High Court, JNU, Sexual Harassment



Central Board of Indirect Taxes and Customs Notifies Customs Tariff Amendment Rules, 2021(04.02.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dump.....

Tags : Central Board of Indirect Taxes and Customs, Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Amendment Rules, 2021



Bom. HC: Re-Opening of Assessment Impermissible as it Falls Within Purview of ‘Change of Opinion’(10.11.2023)

Bombay High Court has held that re-opening of assessment is not permissible as it clearly falls within the purview of a ‘change of opinion’ which is i.....

Tags : Bombay High Court, Re-opening of Assessment



Gujarat HC: Assessing Officer Empowered to Reopen Concluded Assessment(12.07.2021)

Gujarat High Court has held that the Assessing Officer (AO) is empowered to reopen concluded assessment if information disclosed originally is found t.....

Tags : Gujarat High Court, Reopening of Concluded Assessment



Meghalaya HC Quashes Re-Assessment on Ground of Non-consideration of Objection Filed by Assessee(24.05.2022)

Meghalaya High Court has quashed a re-assessment under Section 148(d) of the Income Tax Act, 1961 on the ground that the same was passed without consi.....

Tags : Meghalaya High Court, Re-Assessment, Income-Tax Act, 1961



Delhi HC Awards ?10 Lakh Damages to Blue Heaven Cosmetics for Trademark Infringement(25.05.2022)

Delhi High Court has awarded damages of Rs. 10 lakh to M/s Blue Heaven Cosmetics Pvt. Ltd. in the case of competing trademarks of a cosmetic range. Th.....

Tags : Delhi High Court, Trademark, Dishonest Conduct, Cosmetic



Madras HC: Delay in Custody Cases May Result in Persistent Harassment of Minors(30.05.2022)

Madras High Court has held that matters of custody of children have to be expeditiously decided by the courts. If the decision of the court is delayed.....

Tags : Madras High Court, Custody, Harassment, Minor



Del. HC: Reassessment on the Basis of New Material Deprives Right of Taxpayer to Object(08.08.2024)

Delhi High Court has observed that if the ultimate decision to justify initiation of reassessment be based on entirely new or previously undisclosed m.....

Tags : Delhi High Court, Reassessment, Right of Taxpayer



MP HC: Mere Occasional Harassment or Misbehavior Does Not Amount to Abetment to Suicide(22.08.2024)

MP HC while setting aside charges framed against accused for abetment to suicide, has held that overt act of accused person must be of such a nature w.....

Tags : MP High Court, Occasional Harassment, Abetment to Suicide



Delhi HC: Faceless Assessment Scheme Does Not Mean No Personal Hearing(17.01.2022)

Delhi High Court has made it clear that the Central government's recent faceless assessment scheme, launched with an aim to eliminate the human interf.....

Tags : Delhi High Court, Faceless Assessment Scheme



Madras HC: Harassment of Women Would Still Be An Offence Even If Not Committed in Public Place(22.11.2022)

Madras High Court observed that even if in order to punish accused of offence under Section 4 of Tamil Nadu Prohibition of Harassment of Women Act, oc.....

Tags : Madras High Court, Harassment, Public Place



Delhi HC: Sexual Harassment of a Child is a Cognizable And Non-Bailable Offence(28.11.2022)

Delhi High Court has held that sexual harassment of a child, which is punishable under Section 12 of Protection of Children from Sexual Offences (POCS.....

Tags : Delhi High Court, Sexual Harassment, Cognizable, Non-Bailable



SC: Modifying an Award u/s 34 and 37 Impermissible under the Arbitration and Conciliation Act, 1996(08.01.2024)

Supreme Court has held that interference with an order u/s 37 Arbitration and Conciliation Act, 1996 can’t travel beyond restrictions laid down u/s 34.....

Tags : Supreme Court, Arbitration and Conciliation, Independent Assessment



Orissa HC Orders Constitution of Advocates Committee for Assessment of Ground Situation in Dhinkia(17.02.2022)

Orissa High Court has ordered constitution of an advocates’ committee for assessment of the ground situation in Dhinkia, epicentre of anti-steel proje.....

Tags : Orissa High Court, Assessment of Ground Situation in Dhinkia



Delhi HC: Re-Assessment Notice Against Dead Person is Null and Void(18.02.2022)

Delhi High Court has held that a reassessment notice issued under Section 148 of the Income-tax Act, 1861 against a dead person is null and void.

Tags : Delhi High Court, Re-Assessment Notice



Del. HC: Can’t Stop Publications on Public Life of Public Figures Unless it Amounts to Harassment(26.02.2024)

Delhi High Court has observed that neither the Government nor judicial orders can stop publications on public life of public figures unless such publi.....

Tags : Delhi High Court, Publications, Public Life, Public Figures, Harassment



Calcutta HC: Same-Gender Sexual Harassment Complaints Maintainable Under POSH Act(14.01.2021)

Calcutta High Court has held that same-gender complaints are maintainable under the Sexual Harassment of Women at Workplace (Prevention, Prohibition a.....

Tags : Calcutta High Court, Same-Gender Sexual Harassment Complaints



Kerala HC Directs Submission of Grounds for Non-Admission of Sexual Harassment Victim in School(26.11.2021)

Kerala High Court has directed the Government Pleader to get instructions and submit as to why the victim child cannot be accommodated in the responde.....

Tags : Kerala High Court, Non-Admission of Sexual Harassment Victim in School



Calcutta HC: Act of Dragging Orna, Pulling Hand, Proposing to Marry Not Sexual Assault(01.12.2021)

Calcutta High Court has held that the act of dragging orna (women scarf), pulling hand of the victim and proposing her to marry does not come within t.....

Tags : Calcutta High Court, Definition of Sexual Assault, Sexual Harassment



Kerala High Court: Advocate Not to be Arrested Without Giving Notice of Appearance U/S 41A CrPC(05.02.2024)

Kerala High Court has directed that the Advocate who allegedly committed sexual harassment of a woman client, cannot be arrested without issuance of n.....

Tags : Kerala High Court, Section 41 A CrPC, Sexual Harassment



Bom. HC: Recourse of Reopening Assessment to Remedy Error Occurred By AO Cannot be Allowed to Him(09.02.2024)

Bombay High Court has held that the Assessing Officer (AO) cannot be allowed to take recourse of re-opening the assessment to remedy the error resulti.....

Tags : Bombay High Court, Assessment Proceeding, Assessing Officer



SC Converts Doctor’s Punishment From Imprisonment to Fine For Not Disclosing Medicine Manufacturer(16.02.2024)

SC while setting aside the sentence of imprisonment imposed on a doctor, has imposed fine of Rs. 1 Lakh, for the offence under Section 18(A) read with.....

Tags : Supreme Court, Manufacturer, S. 28 of Drugs and Cosmetics Act



Kar. HC: Marriage Dissolved, Chargesheet U/S 498A Without Any Substance(14.10.2022)

Karnataka High Court while quashing a case registered by a woman against her ex-husband and in-laws under section 498-A (dowry harassment) of Indian P.....

Tags : Karnataka High Court, dowry harassment



Kerala HC Cancels Anticipatory Bail Of Writer-Activist Civic Chandran In Sexual Harassment Case(20.10.2022)

Kerala High Court while allowing the state government and victim's petitions challenging the sessions court order, has rejected anticipatory bail of C.....

Tags : Kerala High Court, Civic Chandran, anticipatory, sexual harassment



Mad. HC: Continuing Trial Without Identifying Accused Causes Embarrassment & Vilification of Victim(01.02.2024)

Madras High Court while quashing a sexual harassment case has held that since the accused person had not been identified for 3 years, continuing the p.....

Tags : Madras High Court, Sexual Harassment, Vilification



Mumbai Court Acquits TVF founder Arunabh Kumar in Sexual harassment Case(29.12.2022)

Mumbai court has acquitted Arunabh Kumar, the founder of The Viral Fever (TVF) in a sexual harassment case registered against him in 2017, citing that.....

Tags : Mumbai court, TVF, Arunabh Kumar, Sexual harassment



Kar. HC Quashes Govt. Order Appointing KSEAB as Authority to Hold Annual School Exams(07.03.2024)

Karnataka HC has quashed the notifications issued by the State Government appointing Karnataka School Examination & Assessment Board (KSEAB) as the co.....

Tags : Karnataka HC, Karnataka School Examination & Assessment Board, KSEAB



SC Seeks Govt’s Reply on Wages of MSME Workers by May 15(12.05.2020)

Supreme Court has sought the Union government’s response in Petitions on whether Micro, Small and Medium Enterprises (MSMEs) workers voluntarily absta.....

Tags : Supreme Court, Wages of MSME Workers



Delhi HC Quashes Reassessment Notice, There Is No Rational Nexus To Believe Escapement Of Income(08.03.2022)

Delhi High Court has nullified the reassessment notice issued under Section 148 of Income Tax Act, 1961 on the grounds that the reason to believe was .....

Tags : Delhi High Court, Section 148, Income Tax Act, 1961, Reassessment Notice



Mad HC: Personal Hearing Must be Granted in All Matters Prior to Finalisation of Assessment(09.03.2023)

Madras High Court has held that personal hearings shall be granted in all matters prior to the finalization of assessments, except where the stand of .....

Tags : Madras High Court, Assessment, Personal Hearing



SC: Doctor Can't Be Punished Under Drugs & Cosmetics Act for Storing Small Quantities of Medicines(17.03.2023)

Supreme Court has held that a doctor's act of storing small quantities of medicines will not amount to an offence of unauthorized stocking of medicine.....

Tags : Delhi Supreme Court, Drugs and Cosmetics Act



SC: Cannot Try Juvenile Accused as Adult Unless Preliminary Assessment and Report by JJB Available(27.03.2024)

Supreme Court has held that the accused child’s conviction cannot be sustained unless a preliminary assessment conducted by the Juvenile Justice Board.....

Tags : Supreme Court, Preliminary Assessment, Juvenile Justice Board



Del. HC: Initiation of S. 153C Assessment Proc. Falling Beyond Max. 10 Years Block Period, Quashed(05.04.2024)

Delhi High Court quashed the initiation of assessment proceedings under Section 153C of the Income Tax Act, 1961 which was falling beyond the ten-year.....

Tags : Delhi High Court, Assessment Proceedings, Section 153C of IT Act, Block Period



SC to Ministry of Law: Conduct Judicial Impact Assessment of All Tribunals at the Earliest(23.03.2023)

Supreme Court has directed Ministry of Law & Justice to conduct "Judicial Impact Assessment" of tribunals as per its directions in Rojer Mathew v. Sou.....

Tags : Supreme Court, Ministry of Law, Judicial Impact Assessment, Tribunals



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



Licenses of 14 Patanjali and Divya Pharmacy Products Suspended by Uttarakhand Licensing Authority(30.04.2024)

Uttarakhand State Licensing Authority has suspended the licenses of 14 products of Patanjali Ayurved Ltd and its sister concern Divya Pharmacy under R.....

Tags : Licensing Authority, Patanjali Ayurved, Divya Pharmacy, Drugs and Cosmetic Rules



Bom. HC: Can’t Open Reassessment Based on Reasons from Other Departments or Commission Report(30.04.2024)

Bombay High Court has held that re-assessment shall not be re-opened if the grounds for re-opening are based on information taken from Justice M.B. Sh.....

Tags : Bombay High Court, Reassessment, Commission Report



Del. HC: Only Discovery of Material Would Trigger Reopening or Abatement of Assessment(11.04.2024)

Delhi High Court has held that reopening or abatement of proceeding would only be triggered on discovery of material that is likely to have a bearing .....

Tags : Delhi High Court, Abatement of Assessment, Reopening



Ker. HC: Assessment Order Quashed on Finding that Assessee Not Provided Effective Hearing(16.04.2024)

Ker. HC quashed an assessment order passed under the Income Tax Act, 1961, and held that since the assessee was not able to log in through link for vi.....

Tags : Kerala High Court, Assessment Order, Income Tax Act, 1961, Principles of Natural Justice



Delhi HC: Medical Assessment & Rating Board Must Show Prima Facie Justification for Orders Passed(13.04.2022)

Delhi High Court has observed that the Medical Assessment & Rating Board (MARB) is an authority entrusted with an essential task of regulating medical.....

Tags : Delhi High Court, Medical Assessment & Rating Board, medical education, prima facie



SC: In the Absence of Incriminating Material, AO Can’t Make Additions to Completed Assessment(26.04.2023)

Supreme Court has held that in case of completed assessment, if no incriminating material is found during search, the only remedy available to revenue.....

Tags : Supreme Court, Incriminating Material, Completed Assessment, Reassessment



CBDT Notifies New Income Tax Return Forms 1 to 5 for Assessment Year 2022-23(01.04.2022)

Central Board of Direct Taxes (CBDT) has notified Forms 1 to 5 of Income tax returns for Assessment year 2022-23.

Tags : Central Board of Direct Taxes, Forms 1 to 5, Assessment years 2022-23



Calcutta HC Quashes Re-Assessment Passed Without Application of Mind(04.04.2022)

Calcutta High Court has observed that the re-assessment passed under section 148 of the Income Tax Act, 1961 without the application of mind is not su.....

Tags : Calcutta High Court, section 148 of the Income Tax Act, 1961, Quashment of Re-Assessment



Gujarat HC: No Show Cause Notice Issued Along With Draft Assessment Order u/s 144B(04.04.2022)

Gujarat High has observed that the issuance of a show cause notice along with the draft assessment order is absolutely important before passing an ord.....

Tags : Gujarat High Court, draft assessment order, Section 144B of the Income Tax Act



Calcutta HC: Reasons Recorded in 142(1) Notice Not Existing at Issue of Re-Assessment Notice(05.04.2022)

Calcutta High Court has observed that the reasons mentioned in the notice under Section 142(1) and Section 147 of the Income Tax Act, 1961 were not ex.....

Tags : Calcutta High Court, Section 142(1), Section 147 of the Income Tax Act, 1961, re-assessment notice



CIC to National Medical Commission: Upload Medical College Assessment Data on Your Website(30.03.2023)

Central Information Commission has adviced National Medical Commission to upload Medical College assessment reports for the current academic year on i.....

Tags : Central Information Commission, National Medical Commission, Medical College assessment



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



Allahabad HC: Reassessment Order Not Valid If Notice by Assessing Authority Is Without Jurisdiction(09.05.2022)

Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961 issued by the assessing authority was declared withou.....

Tags : Allahabad High Court, Section 148, Income Tax Act, 1961, re-assessment order



ITAT, Bangalore: Assessment Cannot be Based on Presumptions U/S Section 153C of IT Act(09.05.2022)

Income Tax Appellate Tribunal, Bangalore while considering the directions from the Karnataka High Court has ruled that the assessment under Section 15.....

Tags : Income Tax Appellate Tribunal, assessment, Section 153C, presumption



ITAT: Amendments to Income Tax Deduction for Contributions to ESI and PF Are Not Retrospective(12.05.2022)

Income Tax Appellate Tribunal, Jaipur has ruled that amended provisions relating to income tax deduction for ESI and PF contributions would be effecti.....

Tags : Income Tax Appellate Tribunal, 2021-22, retrospective, assessment year



Delhi HC: Faceless Assessment Is Not a Fundamental Right(29.05.2023)

Delhi HC, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi and Aam Aadmi Party, has held that neither the e-assessment nor the faceless asse.....

Tags : Delhi HC, Rahul Gandhi, Priyanka Gandhi, Aam Aadmi Party, Faceless Assessment



Tel. HC: While Releasing Amount Under S. 19 of MSME Act, Reasons Must be Assigned by Courts(24.06.2024)

Telangana High Court has held that, reasons must be assigned by the court while releasing the amount under Section 19 of the Micro, Small and Medium E.....

Tags : Telangana High Court, MSME Act, Releasing Amount



Madras HC Orders Autopsy of Paan Masala Vendor over his Alleged Custodial Death(17.10.2016)

Madras HC has directed Dean of Royapettah Government Hospital to constitute a team of two doctors to conduct an autopsy on body of a paan masala vendo.....

Tags : Madras HC, custodial harassment



Delhi HC: Strictly Abide by Principles of Natural Justice in Sexual Harassment Complaints(24.08.2017)

Delhi High Court has ordered Internal Complaints Committee (ICC) to complete inquiry into complaints of sexual harassment against Ashok Kumar Singh, a.....

Tags : Supreme Court, Sexual Harassment



Bom HC: Mere Request of Money Not Accompanied by Harassment Would not Fall Under Section 498-A of IPC(04.09.2019)

Bombay High Court has ruled that mere demand of money or property not accompanied by any harassment would not fall under Section 498 of Indian Penal C.....

Tags : Bom HC, Harassment



Stockholm Chamber of Commerce Launches New Tool for Parties to Receive Legal Assessment of Dispute(06.08.2021)

Arbitration Institute of the Stockholm Chamber of Commerce has launched the “SCC Express,” a new tool in which parties can receive a legal assessment .....

Tags : Stockholm Chamber of Commerce, New Tool for Parties to Receive Legal Assessment of Dispute



HP HC: District Court Must See If the Pre-Deposit Amount is Actually Deposited(28.06.2023)

Himachal Pradesh High Court has held that District Court before staying the execution of an arbitral award using its power under MSME Act, must first .....

Tags : Himachal Pradesh High Court, MSME, Pre-Deposit



Rajasthan HC: Manufacturer Entitled to Receive One Sample of Seized Goods U/S 23(4) of D&C Act(23.05.2022)

Rajasthan High Court has held that as Section 18A of Drugs and Cosmetics Act, 1940 requires disclosure of the name of the manufacturer alongwith the s.....

Tags : Rajasthan High Court, Manufacturer, Drugs and Cosmetics Act



Guj. HC: Asking Unknown Woman her Name, Address Doesn’t Constitute Sexual Harassment(19.07.2024)

Gujarat High Court has observed that the act on the part of a man to ask name, address etc., of an unknown lady can be said to be an inappropriate act.....

Tags : Gujarat High Court, Sexual Harassment, Unknown Lady



P&H HC: If Jurisdic. AO Issues Notice u/s 148 of IT Act, Object of Faceless Assessment Gets Defeated(23.07.2024)

Punjab and Haryana High Court has held that after introduction of faceless assessment scheme, a notice under Section 148 of Income Tax Act, 1961 canno.....

Tags : P&H High Court, Faceless Assessment Scheme, S. 148 of IT Act



Del. HC: Independent Assessment of Award in Appeal u/s 37 of A&C Act Cannot be Undertaken by Courts(24.07.2024)

Delhi High Court has restated that the role of a court while entertaining an arbitration appeal under Section 37 of the Arbitration and Conciliation A.....

Tags : Delhi High Court, Arbitration Appeal, Independent Assessment



Del. HC: Order of ITSC Final & Conclusive for a Particular AY for Which Application is Filed(05.07.2024)

Delhi High Court while allowing the appeal filed by the department, has held that the order of the Income Tax Settlement Commission (ITSC) is final an.....

Tags : Delhi High Court, ITSC, Assessment Year



Allahabad HC: Merely Because Refund is Due, Liability to Deposit Tax Can’t be Escaped(10.07.2024)

Allahabad High Court has held that merely because a refund is due to a registered dealer from assessment proceedings, liability of depositing tax unde.....

Tags : Allahabad High Court, Refund, Registered Dealer, Assessment Proceedings



Delhi High Court Quashes Reassessment Order Issued Without Considering Reply Filed by Assessee(07.06.2022)

Delhi High Court has quashed the reassessment order issued by the department under Section 148A(d) of the Income Tax Act, without considering the repl.....

Tags : Delhi High Court, Income Tax Act, 1961, Reassessment



Del HC: MSMED Act Not Applicable to CA Firms Appointed as Special Auditors(10.07.2023)

Delhi High Court has held that MSMED Act, 2006 is not applicable to a CA firm appointed as ‘Special Auditor’ under Section 142(2A) of the Income Tax A.....

Tags : Delhi High Court, MSMED Act, Special Auditor, Income-Tax



Bom. HC: MSMED Act Does Not Provide Mechanism for Challenging Award Passed Under Section 18(18.10.2024)

Bombay High Court has held that Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act) does not provide any mechanism for challenging t.....

Tags : Bombay High Court, MSMED Act, Section 18



Del. HC: Can’t Reopen Assessment if Mistake Made on Part of AO Results in Under Assessment of Income(12.11.2024)

Delhi High Court has held that if there is a mistake on the part of the Assessing Officer that resulted in under assessment of the income, it cannot b.....

Tags : Delhi High Court, Assessing Officer, Assessment of Income



SC: Make EIA Mandatory for Urban Development(11.01.2023)

Supreme Court while issuing directions to preserve the heritage of 'Corbusier' Chandigarh, has recommended Centre as well as the State to make necessa.....

Tags : Supreme Court, Environmental Impact Assessment, Urban Development



Bom. HC: Assessment Can be Centralized by Department at One Place if there are Sufficient Reasons(29.08.2024)

Bombay High Court while upholding the order u/s 127 of IT Act, 1961 transferring Assessee's case from the Assessing Officer in Mumbai to Assessing Off.....

Tags : Bombay High Court, Sufficient Reasons, Assessment



Ker. HC: Centre to Consider Framing Sexual Harassment Laws With More Feminist Perspective(11.09.2024)

Kerala High Court while pointing out lacunae in the PoSH Act, 2013, has stated that legislation doesn’t focus on harassment faced by women seeking emp.....

Tags : Kerala High Court, Sexual Harassment, Feminist Perspective



Del. HC: Assessment of Employee’s Performance Must be Limited to the Specified Year(13.09.2024)

Delhi High Court has observed that an employee’s assessment must solely be based on their performance in that particular year and incidents beyond tha.....

Tags : Delhi High Court, Employee’s Assessment, Employee's Rating



Bom. HC: Every Harassment or Every Type of Cruelty Doesn’t Attract Section 498A of IPC(25.09.2024)

Bom. HC has stated that S. 498A of IPC doesn’t attract every harassment or every type of cruelty. Prosecution has to establish that beating & harassm.....

Tags : Bombay High Court, S. 498A, Harassment



Calcutta High Court: Granting Pre-Award Interest is Against Law(30.09.2024)

Calcutta High Court has observed that interest is payable post assessment. Any interest given for the period prior the date of award is against law an.....

Tags : Calcutta High Court, Post Assessment, Illegal



Cal. HC: 90 Day Timeline for Completion of Arbitral Proceedings Under MSME Act is Directory(03.10.2024)

Cal. HC has held that under Section 18(5) of MSME Act, the ninety day timeline given for completion of arbitral proceeding is directory, not mandatory.....

Tags : Calcutta High Court, MSME Act, Arbitral Proceeding



SC Sets Aside Judgements Holding that TOLA Won’t Extend Time for Issuing Notices for Re-Assessment(04.10.2024)

Supreme Court has set aside judgements of High Courts which held that time limit for issuing notices for re-assessment under the Income Tax Act, 1961 .....

Tags : Supreme Court, Re-Assessment, Time Limit



Notifications & Circulars

CBDT has been asked to consider inclusion of Service Charge while assessing tax: Shri Ram Vilas Paswan(13.09.2017)

Shri Ram Vilas Paswan, Union Minister for Consumer Affairs, Food & Public Distribution told that in order to check the levying of Service Charge compu.....

Tags : Service Charge, Inclusion, Tax, Assessment



Clarification of 'initial assessment year' in Section 80IA (5) of the IT Act(15.02.2016)

The Central Board of Direct Taxes issued a clarification to the ‘initial assessment year’ for the purposes of Section 80IA(5) of the Income Tax Act, 1.....

Tags : Income tax, initial assessment year, deduction claim



Reclassification of MSMEs will help manufacturing: Textiles Minister(13.02.2018)

Minister of Textiles Smriti Zubin Irani said that reclassification of MSMEs and 5 percent reduction in tax on annual turnover of companies up to Rs. 2.....

Tags : Reclassification, MSMEs, Manufacturing



Relief for MSME Borrowers registered under Goods and Services Tax (GST)(07.02.2018)

Presently, banks and NBFCs in India generally classify a loan account as Non-Performing Asset (NPA) based on 90 day and 120 day delinquency norms, res.....

Tags : MSME Borrowers, Relief, GST



CCI (Competition Assessment of Economic Legislations and Policies) Guidelines 2016(27.06.2016)

The Competition Commission of India released

Tags : Conference, Internal Ombudsmen, Regulated Entities



Top Story

Actually, I’m an actuary(25.07.2016)

Maybe a comparison with weather forecasters is unfair to actuaries. After all, meteorologists have algorithms, supercomputers to further their voodoo .....

Tags : actuary, insurance, risk assessment, financial disclosure



Judgments

Premium collected by Company on its share capital cannot be claimed as deduction(28.03.2017)

Appellant is a Limited Company engaged in business of manufacture and sale of various kinds of paints. For Assessment Year 1996-1997, Appellant (Asses.....

Tags : Assessment, Deduction, Entitlement



Foreign Investment in MSME sector(07.12.2023)

Foreign Direct Investment (FDI) is an enabling policy, which is uniformly applicable irrespective of scale and size of eligible investee entities. To .....

Tags : Foreign Investment, MSME sector, Schemes



Bharat new car assessment programme introduced for safety rating of passenger cars and empowers consumers to take informed decisions(14.12.2023)

Ministry of Road Transport and Highways vide G.S.R. 698(E) dated 27th September, 2023 has inserted a new rule 126E in CMVR (Central Motor Vehicles Rul.....

Tags : Car assessment,Programme, Safety rating



Assessable value can't be rejected merely on the grounds of NIDB data(27.09.2018)

The present appeal is filed by the Appellant against the Order-in-Appeal passed by the Commissioner(Appeal), wherein he has set aside the Order-in-Ori.....

Tags : Assessment, Valuation, NIDB data



RBI organises Annual Conference of the RBI Ombudsmen(19.03.2024)

The Reserve Bank of India organised the Annual Conference of RBI Ombudsmen, on March 15, 2024 in Mumbai. The theme of the conference was "Protecting t.....

Tags : Annual Conference, Ombudsmen



Cabinet Approves Amendment to the Micro, Small and Medium Enterprises Development Act, 2006 to Change the Criteria of Classification(07.02.2018)

The Union Cabinet has approved change in the basis of classifying Micro, Small and Medium enterprises from ‘investment in plant & machinery/equipment’.....

Tags : MSME, Amendment, Approval



If a legal fiction is introduced that legal fiction must be taken to the logical end(28.02.2019)

Present appeals filed under Section 35L of the Central Excise Act, 1944 (Excise Act) question the correctness of the Final Order passed by the Tribuna.....

Tags : Assessment, Duty, Levy



There should be reason to believe about escapement of income for initiation of reassessment proceedings, sufficiency of material cannot be considered at that stage(16.08.2019)

Present two appeals by the assessee relating to the assessment years arise out of the common order passed by the Commissioner of Income-tax (Appeals)......

Tags : Assessment, Additions, Legality



Refund claim cannot be entertained unless order of assessment is modified(18.09.2019)

Present appeals have been preferred by the Assessees as well as by the Union of India aggrieved by the judgment and order passed by the High Courts an.....

Tags : Assessment, Refund claim, Maintainability



Shri Giriraj Singh launches MSME Delayed Payment Portal - MSME Samadhaan(30.10.2017)

Union Minister of State (Independent Charge) Shri Giriraj Singh launched MSME Delayed Payment Portal - MSME Samadhaan (http://msefc.msme.gov.in) here .....

Tags : Payment Portal, MSME Samadhaan, Launch



RBI grants ‘in-principle’ approval to three applicants for setting up TReDS(24.11.2015)

The Reserve Bank of India has granted ‘in-principle’ approval to NSE Strategic Investment Corporation, Axis Bank and Mynd Solutions to set up and ope.....

Tags : Trade receivables, msme, applicants, approval



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



Central Government approves capital infusion in Export Credit Guarantee Corporation Ltd.(27.06.2018)

The Cabinet Committee on Economic Affairs chaired by Prime Minister has approved the capital infusion of Rs. 2000 crore for strengthening of Export Cr.....

Tags : Capital infusion, Approval, MSME exports



Government Schemes for MSMEs and NBFCs creating significant impact - Sanctions under Emergency Credit Line Guarantee Scheme (ECLGS) cross Rs. 79,000 crore(23.06.2020)

The interventions by Government for MSMEs, have been gaining rapid traction. Under the Emergency Credit Line backed by a Government guarantee, Banks f.....

Tags : Government Schemes, MSMEs, NBFCs, Significant impact



Credit to MSME entrepreneurs(05.05.2021)

1. This is with reference to circular DOR.No.Ret.BC.37/12.01.001/2020-21 dated February 5, 2021, on captioned subject.

2. In terms of the ab.....

Tags : Credit, MSME, Entrepreneurs



Assessing Officer cannot reopen assessment on erroneous assumptions(15.09.2015)

To reopen a concluded income tax assessment for escaped income, a reason to suspect cannot be a reason to believe, which must be rational and bear a d.....

Tags : Tax, assessment, escaped income, belief



Domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the purpose of Section 92BA of IT Act(29.06.2020)

The captioned appeal has been filed at the instance of the Assessee against the order of the Principal Commissioner of Income Tax, (‘Pr.CIT’), arising.....

Tags : Assessment, Revisional order, Legality



Disclosure of compliance under Sexual Harassment of Women at Workplace Act in Annual Reports of Private companies now made Mandatory(13.08.2018)

For ensuring safety of women at workplaces in the private sector, disclosure regarding implementation of the Sexual Harassment of Women at Workplace (.....

Tags : Sexual Harassment, Enactment, Compliance



Disclosure of compliance under Sexual Harassment of Women at Workplace Act in Annual Reports of Private companies now made Mandatory(13.08.2018)

For ensuring safety of women at workplaces in the private sector, disclosure regarding implementation of the Sexual Harassment of Women at Workplace (.....

Tags : Sexual Harassment, Enactment, Compliance



Refund claim cannot be withheld on mere basis that, a notice has been issued under Section 143(2) of IT Act(27.07.2020)

Present writ petition under Article 226 of the Constitution of India, 1950 seeks mandamus for directing the Respondent to grant refund as determined u.....

Tags : Pending Assessment, Refund, Entitlement



If the cause of delay as explained by Assessee is found to be factually correct then, laps on part of Assessee cannot be a ground for rejecting condonation of delay(20.07.2020)

Present appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeal) (CIT(A)), Jaipur. There is delay of 349 days i.....

Tags : Assessment, Delay, Condonation



Deemed Arm's length price for assessment year 2023-2024(26.06.2023)

In exercise of the powers conferred by the third proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961)(hereafter referred.....

Tags : Arm's length price, Assessment year



RBI releases June 2019 Financial Stability Report(27.06.2019)

The Reserve Bank of India today released the 19th issue of the Financial Stability Report (FSR). The FSR reflects the collective assessment of the Sub.....

Tags : Assessment, Stability Report, Release



Prime Minister unveiled 12 key initiatives for expansion of MSMEs(02.11.2018)

The Prime Minister launched a historic support and outreach programme for the Micro, Small and Medium Enterprises (MSME) sector. Twelve key initiative.....

Tags : MSMEs, Expansion, Initiative, Launch



Loss arose to Assessee on sales of another assets cannot set off from capital gain of previous assets(11.08.2020)

The facts in brief are that, the Assessee is an individual and filed his return of total income declaring income of Rs. 74,69,570. During the year und.....

Tags : Assessment, Capital gain, Set-off



Government Launches Updated Credit Linked Capital Subsidy Scheme in MSME Sector(05.09.2019)

The Central Government has launched an updated Credit linked Capital Subsidy Scheme in order to allow micro, small and medium enterprises (MSMEs) acce.....

Tags : Scheme, Launch, MSME Sector



If transaction of payment of rent is not found bogus then disallowance of expenditure under Section 40A(2)(b) of IT Act is not warranted(27.11.2020)

The assessee filed its return of income for the assessment year under consideration under Section 139(1) of the Income Tax Act, 1961 declaring total i.....

Tags : Assessment, Disallowance, Legality



Income Tax Department launched Faceless e-Assessment Scheme for income tax payers(07.10.2019)

In order to impart greater efficiency, transparency and accountability in the assessment process, I.T. Department launched Faceless e-Assessment Schem.....

Tags : E-Assessment, Centre, Launch



Revision proceedings shall lie if the assessment order is erroneous and prejudicial to the interests of revenue(09.10.2020)

The assessee has filed present appeal challenging the revision order passed by Learned Principal Commissioner of Income Tax, New Delhi under Section 2.....

Tags : Assessment, Revision proceedings, Legality



Customs to begin faceless assessment of imports across India(04.09.2020)

In a step forward to ease of doing business module, the Customs Department will soon initiate pan-India faceless assessment for all imported goods by .....

Tags : Customs, Faceless assessment, Imports



Share Application Money as transferred by the assessee is ‘Capital Asset’ for the purpose of Income Tax Act, 1961(15.12.2020)

In facts of present case, as a part of corporate restructuring undertaken by the assessee group, it was decided that, shares of certain group entities.....

Tags : Assessment, Share money, Capital Assets



CBIC introduces Liberalised Economic Operator Package for MSMEs(07.01.2021)

Central Board of Indirect Taxes & Customs (CBIC) has introduced Liberalised MSME AEO Package for Micro Small and Medium Enterprises (MSMEs). In order .....

Tags : MSMEs, AEOs, Package



President promulgates Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021(07.04.2021)

The President promulgated the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 on 4th April 2021. The Cabinet had approved on 31st March, 20.....

Tags : Ordinance, Amendment, MSMEs



Once Research and Development facility is approved by prescribed authority, expenses incurred has to be allowed under Section 35(2AB) of IT Act(01.01.2021)

The assessee is a private limited company and engaged in the business of herbal veterinary medicines and export of herbal extracts. For the assessment.....

Tags : Assessment, Deduction, Grant



Notice under Section 148 of IT Act cannot be issued merely on basis of suspicion(23.12.2020)

Assessee, an individual, was engaged in agricultural activity during the relevant year. In the case of the assessee, an information was received throu.....

Tags : Assessment, Reopening, Validity



Government launches Vivad se Vishwas scheme for relief to MSMEs(02.05.2023)

Central Government has launched the scheme, “Vivad se Vishwas I – Relief to MSMEs”. The scheme was announced in the Union Budget 2023-2024 by Union Fi.....

Tags : Vivad-se-Vishwas Scheme, Government scheme, MSME



Remittance made by the assessee abroad towards commission expenses is not chargeable to tax in India(11.01.2021)

In instant case, the Assessing Officer (AO) disallowed claim towards commission expenses on export sales to the extent of Rs. 78,90,570 in the course .....

Tags : Assessment, Tax, Levy



The revised return of income filed within the prescribed time limit replaces the original return of income(08.12.2020)

The assessee has filed present appeal challenging the order passed by learned Commissioner Of Income Tax (CIT(A)). The assessee is challenging the dis.....

Tags : Assessment, Disallowance, Legality



No additions could be based merely on doubts, conjectures or surmises(03.12.2020)

The assessee being resident corporate assessee is stated to be engaged in civil construction. It was assessed for year under consideration under Secti.....

Tags : Assessment, Additions, Legality



Rs. 20 lakh compensation for kin of Beas river deceased(02.01.2016)

The Himachal Pradesh High Court increased severally the interim compensation awarded to parents of students who drowned in Beas river in 2014. The inc.....

Tags : beas tragedy, 2014, compensation, assessment



Quality Council of India and Open Network for Digital Commerce launch DigiReady Certification Portal to empower MSMEs and small retailers(08.02.2024)

In a significant stride towards fostering digital inclusion in the MSME sector, the Quality Council of India (QCI) and Open Network for Digital Commer.....

Tags : DRC, Launch, MSME



To avail benefit under Section 54 of IT Act, unutilized portion of capital gains has to be deposited by assessee in capital gain account scheme before due date of filing of return of income(23.12.2020)

Present appeal filed by the assessee is directed against order of the learned Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee argued that,.....

Tags : Assessment, Exemption, Entitlement



Union Minister for MSME launches Union Bank MSME RuPay Credit Card(25.02.2022)

Union Minister for Micro, Small & Medium Enterprises, launched the Union MSME RuPay Credit Card of Union Bank of India. The card is being offered by U.....

Tags : Credit Card, MSME, Launch



Multiple matrimonial/penal proceedings launched by daughter-in- law against Assessee's entire family is a sufficient reason beyond assessee’s control and sufficient to condone the delay(29.01.2021)

Appellant by filing the present appeal sought to set aside the impugned order passed by the Commissioner of Income-tax (Appeals), Delhi qua the assess.....

Tags : Assessment, Additions, Delay, Condonation



Expenditure incurred towards membership fee paid by company is allowable as revenue expenditure(19.01.2021)

Present appeal filed by the assessee is directed against the order passed by the Learned Commissioner of Income Tax [CIT(A)]. The only effective groun.....

Tags : Assessment, Additions, Legality



Once assessee has raised a legal issue challenging validity of notice under Section 148 of IT Act irrespective of non-appearance of assessee, Commissioner of Income Tax has to adjudicate legal issues(17.03.2021)

The Assessing Officer while passing the order under Section 147 read with Section 143 (3) of Income Tax Act, 1961 (IT Act) has made an addition of Rs......

Tags : Assessment, Additions, Exparte order



Disallowance of deduction under Section 80IB(10) of IT Act, in respect of interest income should be restricted to net interest and not gross interest(04.05.2020)

In facts of present case, the Assessee in the present case is a Company, which is engaged in the business of Builders and Property Developers. The ret.....

Tags : Assessment, Disallowance, Deduction



Any material collected at the back of the assessee cannot be read in evidence against the assessee(13.05.2021)

Present appeal by Assessee has been directed against the Order of the Learned Commissioner of Income Tax CIT(A) challenging the reopening of the asses.....

Tags : Assessment, Additions, Legality



Before the scrutiny assessment is made under Section 143(3) of IT Act, issuance of notice under Section 143(2) of IT Act is mandatory(11.05.2021)

Present appeal preferred by the assessee is against the order of Learned Principal Commissioner of Income Tax, passed under Section 263 of the Income .....

Tags : Assessment, Jurisdiction, Validity



LIBOR rate of interest is applicable while computing the notional interest on receivables from the associated enterprises (AEs)(07.05.2021)

The brief facts of the case are that, the assessee is a Private Limited company engaged in the business of manufacturing steel rods filed its return o.....

Tags : Assessment, Expenditure, Disallowance



AO gets jurisdiction to reopen assessment only after recording the reasons for reopening and thereafter, issuing notice under Section 148 of IT Act within prescribed time(05.05.2021)

The assessee individual, filed her return of income admitting income of Rs.2,27,890. AO received information that the assessee, along with 4 others, h.....

Tags : Re-assessment, initiation, Validity



Amount of investment which yielded exempt income alone should be taken into consideration for purpose of arriving at average value of investment(08.06.2021)

In facts of present case, the Appellant is a Company incorporated under the Companies Act, 1956 and engaged in the business of investment in shares an.....

Tags : Assessment, Disallowance, Legality



When Joint Commissioner recorded satisfaction in a mechanical manner to accord sanction for issuing notice under section 148 of IT Act, reopening of assessment was invalid(16.04.2021)

The assessee is a private limited company and filed its return of income, declaring income of Rs.42,396. In present case, information was received fro.....

Tags : Additions, Assessment, Legality



Mere suspicion without any evidence on record could not be the basis for making an addition to income under Section 69 of IT Act(30.04.2021)

The instant appeal filed by the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals) arising out of the order pass.....

Tags : Assessment, Additions, Legality



When land is agricultural land, no tax is payable, when the compensation/enhanced compensation is received by assessee(16.04.2021)

The assessee is agriculturist, his land was acquired by the Government and he received total compensation of Rs. 2,56,29,932 from land acquisition off.....

Tags : Assessment, Additions, Legality



If loan or advance is given by Company to a shareholder for further consideration which is beneficial to the Company, such advance or loan cannot be said to be deemed dividend(23.04.2021)

Present appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals). The grounds raised by the assessee.....

Tags : Assessment, Additions, Legality



CIT(A) is obligated to state points for determination in appeal before him, the decision thereon and the reasons for determination(22.04.2021)

The assessment in the case of the assessee was framed by Assessing Officer (AO) under Section 143(3) read with Section 144 of the Income Tax Act, 1961.....

Tags : Assessment, Additions, Legality



In order to bring ‘Business profits’ of a resident of the other country to tax in India within the ambit of Article 7 of DTAA, foreign enterprise must have a Permanent Establishment (PE) in India(15.06.2021)

The assessee is a company registered in, and a tax resident of the United States of America. No return of income was filed for the year under consider.....

Tags : Assessment, Tax, Levy



Reopening on the basis of the report of Investigation Wing without independent application of mind by AO is not valid(07.07.2021)

In present case, the assessee is a company and had filed its return of income on 30th September, 2011 declaring a loss of Rs.3,91,500. The return was .....

Tags : Assessment, Re-opening, Validity



An order passed by the quasi-judicial authority should be in conformity with the principles of natural justice(06.07.2021)

In facts of the present case, the Appellant is an individual, who engaged in the business of Ferrous and Non-Ferrous Scrap Material. The return of inc.....

Tags : Assessment, Additions, Validity



Mere rejection of the explanation does not entail levy of penalty under Section 271(1)(c) of the IT Act(01.06.2021)

The Appellant is an individual engaged in the business of builders and land promoters. Present is an appeal filed by the assessee directed against the.....

Tags : Assessment, Penalty, Validity



In the absence of any new tangible material, the case could not be reopened on mere change of opinion(01.06.2021)

The material facts are that, the assessee being resident corporate assessee stated to be engaged in power generation, real estate, securities etc. was.....

Tags : Escapement, Income Reassessment, Legality



Past history of assessee is a proper and reasonable guideline for estimation of income after rejection of books of account(15.07.2021)

The only issue arises in this appeal of the assessee is regarding addition made by Assessing Officer by applying net profit rate of 7% as against net .....

Tags : Assessment, Addition, Legality



In absence of any evidence of coercion or undue influence the statements recorded during the survey are admissible evidence(17.05.2021)

Facts of the case are that a survey action under Section 133A of the Income Tax Act, 1961 (IT Act) was conducted at the business premises of the asses.....

Tags : Assessment, Survey proceedings, Evidence



Draft order framed under Section 144C(1) of the IT Act in the name of a non-existent company is void ab initio(17.08.2020)

Present appeal by the Assessee is preferred against the order framed under Section 143(3) read with Section 144C(5) of the Income-tax Act, 1961 [IT Ac.....

Tags : Draft assessment, Disallowance, Legality



Delivery of cover is immaterial and if department could establish that, notice was dispatched before expiry of limitation, it would be sufficient to meet the requirement of Section 149 of IT Act(28.06.2021)

The notice issued under Section 148 of the Income Tax Act, 1961 (IT Act) in proceeding as well as the impugned letter issued by the 2nd Respondent are.....

Tags : Assessment, Notice, Jurisdiction



Non-consideration of reply filed by the assessee amounts to violation of the principles of natural justice(17.06.2021)

The Appellant, a dealer of printers, peripherals and its parts has approached present Court challenging Exhibit P4 order of assessment issued by the S.....

Tags : Assessment, Natural Justice, Principles



Concealment of income can be levied only in cases where the concealment has been proved(26.07.2021)

Assessee is a company who filed its return of income for A.Y. 2008-09, declaring total income of Rs.1307,37,84,038. Thereafter, assessee filed revised.....

Tags : Assessment, Penalty, Levy



Quantification of penalty is dependent upon the additions made to the income of the assessee(02.08.2021)

Assessee is a company stated to be engaged in the business of carrying on infrastructure activities. Assessee filed its return of income for Assessmen.....

Tags : Assessment, Penalty, Validity



Quantum proceedings and penalty proceedings are independent and so, distinct proceedings and confirmation of an addition cannot, on a standalone basis, justify upholding of a penalty(02.09.2021)

By present miscellaneous application, the applicant revenue seeks to recall order passed, wherein the revenue's appeal was summarily dismissed on acco.....

Tags : Assessment, Penalty, Upholding of



Writ petition is maintainable if Assessment Order passed without complying with the procedure laid down in the Scheme and in violation of principles of natural justice(14.07.2021)

Present petition has been filed by the Petitioner challenging the Assessment Order passed under Section 143(3) read with Sections 143(3A) and 143(3B) .....

Tags : Assessment, Procedure, Compliance



Liability appearing in the Balance Sheet tantamount to acknowledgement of debt(02.09.2021)

In facts of present case, an amount of Rs. 6,03,90,079 was disallowed under Section 41(1) of the Income Tax Act, 1961 (IT Act) and added to the total .....

Tags : Assessment, Addition, Liability



The amounts received by the assessee on account of sale of software and other incidental receipts would not constitute royalty within the meaning of Section 9(1)(vi) of IT Act(25.08.2021)

The assessee is a foreign company. It is engaged in the business of development and licencing of software products. During the relevant assessment yea.....

Tags : Assessment, Royalty, Inclusion



Corpus funds received by the trust are capital receipts, not includible in income of the trust(20.10.2021)

The assessee is a trust, filed its return of income claiming exemption under Section 11 of the Income Tax Act, 1961 (IT Act). The Assessing Officer, o.....

Tags : Assessment, Deduction, Entitlement



Waiver of loan amount cannot be brought to tax as same is on capital account and not in the nature of income(24.08.2021)

In facts of present case, the assessee is a limited company engaged in manufacturing and trading of PVC Foam sheets. The assessee has e- filed return .....

Tags : Assessment, Addition, Legality



Assessee is not entitled to deduction in respect of interest income earned from investments with Co- operative Banks(14.10.2021)

The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act, 1959. For the assessment year 2015-2016, the return .....

Tags : Assessment, Deduction, Disallowance



An inquiry would commence only when Disciplinary Authority is of the opinion that there are grounds to enquire into the matter(12.12.2017)

The Petitioner has filed the present petition, impugning a "status report" prepared by Respondent No. 5, holding that, the complaint of sexual harassm.....

Tags : Complaint, Sexual harassment, Time barred



Receipt of the order passed under Section 263 of the IT Act by the assessee has no relevance for the purpose of counting the period of limitation(07.10.2021)

The Assessing Officer (AO) passed an assessment order under Section 143 (3) of the Income Tax Act ( IT Act) for the assessment year (AY) 2008-¬09 vide.....

Tags : Income, Assessment, Time period



Retrospective provision in a taxing Act which is "for the removal of doubts" cannot be presumed to be retrospective, if it alters or changes the law as it earlier stood(14.10.2021)

The assessee has filed present appeal challenging the order passed by Learned Commissioner of Income Tax [CIT(A)], National Faceless Appeal Centre and.....

Tags : Assessment, Disallowance, Legality



Payments made by the non-resident company, cannot be considered as "royalty payments" and do not give rise any income chargeable in India under Indian IT Act(03.09.2021)

The Assessee herein is an Indian company. The AO noticed that the Assessee has made payments to M/s Face Ireland Ltd towards advertisement charges. Th.....

Tags : Assessment, Deduction, Legality



Without serving enhancement notice, it is settled position of law that, no enhancement can be made by the CIT(A)(11.10.2021)

In facts of present case, the assessee is an individual. For the assessment year 2012-2013, the return of income was filed declaring total income of R.....

Tags : Assessment, Addition, Legality



Explanation 3C to Section 43B (d) of the IT Act is 'clarificatory' and does not add a new condition retrospectively(11.08.2021)

The question raised in present appeals is with particular reference to Section 43B Explanation 3C of the Income Tax Act, 1961 [IT Act]. On 28th Novemb.....

Tags : Assessment, Clarificatory provision, Applicability



When the notice issued by the AO is vague and ambiguous, the penalty proceedings initiated under Section 271(1)(c) of IT Act are not sustainable(13.08.2021)

In facts of present case, on the basis of assessment framed under Section 143(3) of Income Tax Act, 1961, penalty proceedings have been initiated for .....

Tags : Assessment, Penalty, Legality



Hostel facility is incidental to achieve the object of providing education and comes under charitable purpose which is exempt under Section 11 of IT Act(03.11.2021)

The assessee society is duly registered with the Registrar of Society, Uttar Pradesh and the renewal was granted vide letter dated 6th February, 2012 .....

Tags : Assessment, Additions, Validity



Where initiation of penalty is one limb and the levy of penalty is on other limb, then in the absence of proper show cause notice to the assessee, there is no merit in levy of penalty(27.09.2021)

Assessee is an individual stated to be engaged in the business of financial services and facilitates loans to various clients from financial instituti.....

Tags : Assessment, Penalty, Legality



Exemption under Sections 11 and 12 of the IT Act is available as Assessee is not engaged in trade, commerce and business and its dominant and prime objective is charitable in nature(24.09.2021)

In present matter, Assessee being a society registered under Societies Registration Act is also granted registration under section 12A of the Income-t.....

Tags : Assessment, Exemption, Entitlement



In absence of any challenge to the facts recorded by the ITAT, the question so posed by the Revenue cannot be termed as substantial question of law(27.12.2021)

In instant matter, Respondent filed his income tax return for the A.Y. 2008-09 on 30th September, 2008 and declared income of Rs. 1,66,75,690. This in.....

Tags : Assessment, Exemption, Entitlement



Payments made for acquiring right to use product itself, without allowing any right to use the copyright in the product are not covered with the scope of 'Royalty'(14.12.2021)

The Appellant Company is a business corporation incorporated in USA and engaged in the business of providing information products and services contain.....

Tags : Assessment, Addition, Legality



When the time limit for taking credit was not prescribed on date of issue of invoices, the subsequent amendment stipulating the time limit for availing the credit shall not apply(14.12.2021)

The issue involved in the present appeal is that whether the Appellant is entitled for cenvat credit on the input service, when the credit was availed.....

Tags : Assessment, Cenvat credit, Entitlement



Transaction value at which the goods are sold has to be taken for the purpose of assessment(10.12.2021)

The issue involved is that, whether the Appellant is entitled for Cenvat Credit in respect of GTA services. The Appellants submits that, the adjudicat.....

Tags : Assessment, Cenvat credit, Entitlement



Interest income generated out of surplus fund invested in the Fixed Deposit is a part of the business income(25.10.2021)

The fact of the case is that, assessment under Section 143(3) read with Section 263 of the Income Tax Act, 1961 (IT Act) was finalized at Rs. 42,09,9.....

Tags : Assessment, Disallowance, Provision



Penalty levied shall be cancelled, where as a result of final order, the amount of tax, with respect to the default in payment of which the penalty was levied, has been wholly reduced(20.07.2021)

Both the appeals filed by the respective assessees are directed against the orders passed by Learned Commissioner of Income Tax [CIT(A)] in their resp.....

Tags : Assessment, Penalty, Levy



Employees' contribution paid by assessee before the due date of filing of return of income under Section 139(1) of the IT Act is an allowable deduction(01.02.2022)

In facts of present case, for the assessment year 2018-2019, the return of income was filed declaring loss of Rs.6,06,66,516. The assessee was served .....

Tags : Assessment, Deduction, Allowability



Once the income was offered in the return, the same could not have been treated as cash credit under Section 68 or unexplained investment under Section 69 of the IT Act(31.01.2022)

The assessee is an individual who filed his return consisted of income from conducting tuitions and also carrying out the work of accounts writing. T.....

Tags : Assessment, Additions, Legality



Issuance of notice under Section 143(2) of IT Act is mandatory in reassessment cases also(04.03.2022)

In present case, the original assessment of the assessee was made after scrutiny under Section 143(3) of the Income-tax Act, 1961 (IT Act) and assesse.....

Tags : Reassessment order, Notice, Validity



Once the issue verified by Assessing Officer and jurisdictional Court has allowed claim related to interest income earned from Co-operative Bank, PCIT cannot exercise Section 263 of IT Act(21.02.2022)

The assessee is a Co-operative Society carrying on business of providing credit facilities to its members. The return of income was filed by the asses.....

Tags : Assessment, Reframing, Legality



ATMs are to be treated as computers, entitled to a high rate of depreciation(16.06.2020)

Assessee is engaged in the business of manufacture of automated teller machines (ATMs) and distribution of NCR book products and commissions in India......

Tags : Assessment, Expenditure, Depreciation



For exercising power under Section 263 of IT Act, there should be material on record to prove that order is not only prejudicial to the interest of Revenue but also erroneous in nature(14.02.2022)

Present appeal by the assessee is preferred against the order of the Principal Commissioner of Income Tax [Appeals], framed under Section 263 of the I.....

Tags : Assessment, Jurisdiction, Validity



Once it is an established fact that, there is a commercial expediency, no interest can be disallowed under Section 36(1)(iii) of the IT Act(10.02.2022)

The assessee is a company engaged in the business of setting up & service of Effluent Water Treatment Plants, filed return of income. During the cours.....

Tags : Assessment, Additions, Legality



Penalty can only be levied in cases where concealment of income has been proven(15.03.2022)

Present appeal has been filed challenging the order passed by Delhi Bench of the ITAT ('Tribunal'). The Appellant states that, the charging of interes.....

Tags : Assessment, Penalty, Levy



Employees' contribution paid by the assessee before the due date of filing of return of income under Section 139(1) of the I.T. Act is an allowable deduction(14.03.2022)

The assessee has filed present appeal challenging the order passed by Learned CIT(A), National Faceless Appeal Centre, Delhi and it relates to the ass.....

Tags : Assessment, Deduction, Disallowance



A mistake apparent on the record must be patent mistake and not something which can be established by a long-drawn process of reasoning(09.03.2022)

The facts of the case are that, assessee filed a loss return of Rs.1,76,77,280. However, the said return was revised to rectify certain mistakes decla.....

Tags : Assessment, Rectification, Allowability



Primary onus lies upon the assessee to justify that the business decisions were taken in the course of the business only(13.04.2022)

The assessee is a private limited company and engaged in the business of manufacturing Glazed Ceramics Tiles. The assessee in the year under considera.....

Tags : Assessment, Additions, Legality



Assessee cannot agitate once again on the same issues, which are already adjudicated(05.05.2022)

The assessee filed return of income for the assessment year 2010-11 declaring total income and the same was processed under Section 143(1) of the Inco.....

Tags : Assessment, Additions, Legality



Documents seized must be incriminating and must relate to each of the assessment years whose assessments are sought to be reopened(04.05.2022)

The appeal is preferred by the assessee against order in appeal for the assessment year 2013-14 passed by Learned Commissioner of Income Tax (Appeals).....

Tags : Assessment, Additions, Legality



Before making an order under Section 148A(d) of the IT Act, Assessing Officer has to consider the reply of the Assessee in response to the notice(18.05.2022)

Present writ petition has been filed challenging the order passed under Section 148A(d) and the notice issued under Section 148 of the Income Tax Act,.....

Tags : Assessment, Notice, Reply thereto



Addition made purely on the basis of conjectures and surmises is not permissible under law(17.05.2022)

The assessee is an individual and is engaged as partner in the business of manufacturing of shoes under the name "Zoomtech Industries" who filed retur.....

Tags : Assessment, Additions, Legality



Expenditure incurred for up-gradation of existing products is revenue expenditure(17.05.2022)

The issue in the present appeal relates to the allowability of the expenditure claimed as product development expenses of Rs.1,42,39,571 as revenue ex.....

Tags : Assessment, Expenditure, Nature



No disallowance under Section 36(1)(va) of IT Act can be made on account of delayed payment of PF and ESIC, if such payments are made before the due date of filing of the return(14.07.2022)

The assessee is a private limited company engaged in the business of automobile dealership business. It filed its return of income. The return was pro.....

Tags : Assessment, Addition, Legality



Allegation in the notice issued under Section 148A(b) of the IT Act has to be precise not vague(05.08.2022)

Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 and the consequential notice issue.....

Tags : Assessment, Notice, Legality



Transfer pricing adjustment should be restricted only to the international transactions and not the entity level transactions(01.08.2022)

In facts of present case, the assessee filed its return declaring loss of Rs.1.55 crore. Certain international transactions were reported in Form No.3.....

Tags : Assessment, Transfer pricing, International Transaction



Club Membership Fees for subscription is allowable as a business expenditure(17.08.2022)

Assessee is a chartered accountancy firm engaged in providing services in the field of Assurance, Risk Advisory, Tax Advisory, Corporate Advisory and .....

Tags : Assessment, Disallowance, Legality



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



No debatable issue can be considered while doing adjustment under Section 143(1)(a) of IT Act(10.08.2022)

The assessee-company filed its return of income under Section 139(1) of Income Tax Act, 1961 (IT Act) declaring total income at Rs. 6,34,38,721 under .....

Tags : Assessment, Deduction, Disallowance



Interest income earned on deposits in the Bank is also in the nature of business income eligible for deduction under Section 80P(2) of IT Act(06.01.2021)

The assessee is a Co-Operative Credit Society and carries on its activities of in providing loans to its members and earns interest income and also ac.....

Tags : Assessment, Deduction, Eligibility



When the assessee has proved the initial onus lay upon it by proving the creditworthiness and genuineness of the transaction in the matter, addition cannot be made(14.10.2022)

The assessee is a company and e-filed it's return of income declaring loss of Rs.1,24,94,251. The case of the assessee company was selected for scruti.....

Tags : Assessment, Addition, Legality



An officer, who has passed original order of assessment, could only undertake re-assessment under Section 28 (4) of Customs Act(09.03.2021)

Present batch of statutory appeals under Section 130E of the Customs Act, 1962 arises from a common final order of the Central Excise and Service Tax .....

Tags : superior authority, Assessment, Validity



Mere reflecting the unexplained cash in the books of accounts in absence of any supportive documents, cannot be ground for deletion of the addition(02.12.2022)

In present case, the assessee was engaged in manufacturing and trading of paper and paper board. The assessee filed return of income declaring 'NIL' i.....

Tags : Assessment, Deletion, Legality



Investment in excess stock computed by the department is liable to be treated as business income(10.10.2022)

The Appellant is an individual engaged in the business of trading of furniture and the Appellant had filed return of income. A survey operation was co.....

Tags : Assessment, Provision, Applicability



Section 14A of IT Act will not apply, if no exempt income is received or receivable during the relevant previous year(06.10.2022)

Present Income Tax Appeal has been filed challenging the Impugned Order passed by the Income Tax Appellate Tribunal ('ITAT') for the Assessment Year 2.....

Tags : Assessment, Expenses, Interest



Assessing officer has to demonstrate that the escapement of income was due to failure on the part of the assessee(04.10.2022)

Assessee is a resident partnership firm engaged in manufacturing and export of garments. For the assessment year under dispute, assessee filed its ret.....

Tags : Assessment, Addition, Legality



When the creditors have appeared personally and confirmed the transaction, they cannot be disbelieved(14.12.2022)

The assessee is an individual, who is deriving salary income and interest in firm. It was the submission that the assessee had acquired certain immova.....

Tags : Assessment, Addition, Legality



CIT(A) has no power to dismiss an appeal on account of non-prosecution, without discussing the merits of the case(20.10.2022)

The brief facts of the case are that the return of income was filed by the assessee declaring total income of Nil in the status of AOP (Trust), after .....

Tags : Assessment, Enquiry, Obligation



In absence of any specific finding against the assessee, the assessee cannot be held to be linked to the wrong acts merely on basis of assumptions(23.12.2022)

The assessee is an individual and deriving income from business and from investment in shares and from other sources. The assessee for the year under .....

Tags : Assessment, Additions, Legality



Notice itself would be invalid, if signature of the Assessing Officer have not been affixed on the notice issued under Section 148 of the IT Act(09.01.2023)

Present Writ Petition filed under Article 226 of the Constitution of India, 1950 seeks from this Court, a Writ of Certiorari to quash and set aside th.....

Tags : Assessment, Notice, Legality



In limited scrutiny, AO cannot go beyond dispute raised in notice(23.12.2022)

Present is an appeal filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals). The assessee submitted that, the lea.....

Tags : Limited Scrutiny Assessment, Notice for verification, Dispute raised



In the absence of obligation to deduct tax at source, the assessee cannot be held to be an assessee in default(10.01.2023)

The Appellant is a company incorporated under the provisions of the Companies Act, 1956. It is engaged in the business of dealing in flats constructio.....

Tags : Assessment, Interest, Liability



If the employees' contribution to PF and ESI has been paid beyond the time prescribed under the relevant Act, then same is not allowable under Section 43B of the IT Act(30.11.2022)

The assessee is a partnership firm engaged in the business of manufacturing of plastic products. The Appellant had filed its return of income for asse.....

Tags : Assessment, Addition, Disallowance



Authorities are required to assist the assessee in the assessment proceedings by giving effect to the correct position of law(01.12.2022)

In present matter, the assessee raised grounds of appeal challenging the action of CIT(A) in confirming the order of AO in denying exemption under Sec.....

Tags : Assessment, Exemption, Entitlement



Non-consideration of the decision of High Court or of Supreme Court is a 'mistake apparent from record', which could be rectified under Section 254(2) of the IT Act(14.12.2022)

By way of present Miscellaneous Applications under Section 254(2) of the Income Tax Act, 1961 ( IT Act), the assessee seeks recall of the common order.....

Tags : Assessment, Common order, Recall



Sum received from creditors cannot be regarded as unexplained credit/ income of the assessee(21.12.2022)

Present appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), and pertains to assessment year 2013-1.....

Tags : Assessment, Additions, Legality



No jurisdiction can be assumed for framing assessment under Section 147 of the IT Act in absence of reasons to believe about the escapement of income(19.12.2022)

The assessee is a real estate agent, who furnished his original return. Thereafter, the Assessing Officer (AO) received information indicating that, t.....

Tags : Assessment, Additions, Legality



Reasons for the formation of the belief must have rational connection with or relevant bearing on the formation of the belief(18.01.2023)

The assessee is a resident individual engaged in Multi-Level-Marketing on agency basis, had filed return of income ["ITR"] for AY 2011-12 declaring to.....

Tags : Assessment, Tax, Levy



Assessing Officer is bound to supply reasons of reopening of assessment(18.01.2023)

In present case, the assessment was reopened under Section 147 of the Income-tax Act, 1961 and an assessment under Section 143(3) read with Section 14.....

Tags : Assessment, Re-opening, Validity



Suo motu power of revision could be exercised by the Revisional Authority, when an order made in proceeding is prejudicial to the interests of the State(01.02.2023)

Present appeal, by special leave registers a challenge to an order passed by the High Court dismissing Civil Writ Petition presented by the Appellant .....

Tags : Revisional Authority, Powers, Assessment orders



IBC has overriding effect on all the acts including Income Tax Act(16.02.2023)

The assessment proceedings have been initiated against the Assessee and an assessment order came to be passed by disallowing the expenditure of Rs. 44.....

Tags : Assessment, Expenditure, Disallowance



Audit report can be filed even at the appellate stage(02.03.2023)

The assessee is a trust, which had filed its return of income for the relevant assessment year year. However, when the return of income was filed, the.....

Tags : Audit report, Assessment, Return



Once a company is dissolved, it becomes a non-existent party and therefore, no action can be brought in its name(25.03.2022)

The assessee-company was trading in shares. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) of the Incom.....

Tags : Assessment, Additions, Legality



Assessee is entitled to raise the additional ground not merely in terms of legal submissions but also legal claim not made in the return filed by it(24.03.2023)

Asessee is a company stated to be engaged in the business of formulation and marketing of plant protection agro-chemical, including insecticides, herb.....

Tags : Assessment, Additional ground, Raising of



In the absence of enabling powers, no disallowance can be made(05.04.2023)

The Assessee filed its return of income declaring total income at Rs. 'Nil' after claiming deduction under Section 80P of the Income-tax Act, amountin.....

Tags : Assessment, Disallowance, Legality



AO is not empowered to apply Rule 8D of IT Act without considering the correctness of the assessee's claim in respect of expenditure incurred in relation to the exempt income(20.02.2023)

The assessee filed its return for income for A.Y. 2011-12 on 21.11.2011 declaring total income at Rs. 358,47,29,328 under normal provisions and book p.....

Tags : Assessment, Expenditure, Disallowance



Notice must stipulate that there was a failure on the part of the assessee to disclose fully and truly material facts necessary for its assessment(13.03.2023)

By present writ petition invoking jurisdiction under Article 226 of the Constitution of India, the Petitioner impugns Notice issued by the Respondent .....

Tags : Assessment, Notice, Legality



Expenses claimed by the assessee incurred during the regular course of business cannot be treated as capital expenses(10.02.2023)

Assessee is a company stated to be engaged in the business of software development. Assessee electronically filed its return of income for A.Y. 2016-1.....

Tags : Assessment, Deletion, Legality



Disallowance of expenses under Section 14A of IT Act cannot exceed amount of exempted income(17.03.2023)

The assessee filed its return of income for assessment year 2015-16 declaring total income of 50,49,400. The case of the assessee was selected for lim.....

Tags : Assessment, Expenditure, Disallowance



Only profit element in excess stock should be brought under the purview of the tax(16.03.2023)

The assessee is a private limited company engaged in rice bran (solvent) and rice bran oil refinery. A survey was conducted under Section 133A of the .....

Tags : Assessment, Addition, Confirmation



Interest should be charged from the date of notice under Section 148 of the IT Act itself and not from the date of return filed(19.04.2023)

The assessee is an individual and derives income mainly from interest and other sources. The return of income under Section 139 of Income Tax Act, 196.....

Tags : Assessment, Interest, Legality



Employees' contribution to PF and ESI, if not remitted before the due date prescribed in the respective enactments, cannot be allowed as a deduction(07.03.2023)

The assessee is a company and filed its return of income declaring total income of Rs.36,49,56,410. The return of income was processed under Section 1.....

Tags : Assessment, Return, Disallowance



Deduction under Section 36(1)(va) of the IT Act can be allowed only if the employees' share in the relevant funds is deposited by the employer before the due date stipulated in respective Acts(12.05.2023)

Assessee is a company stated to be engaged in the business of manufacturing of components for automobile industry. Assessee electronically filed its r.....

Tags : Assessment, Disallowance, Legality



Mere making of a claim which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars of income(10.05.2023)

The assessee has filed present appeal challenging the order passed by the Learned Commissioner of Income Tax (Appeals) and it relates to Assessment Ye.....

Tags : Assessment, Penalty, Legality



Assessment framed without disposing of objections filed by the assessee against the re-opening of assessment cannot be sustained(04.01.2023)

Present is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Appeals) Kolkata ['CIT(A)'] for the assessment yea.....

Tags : Re-opening, Assessment, Legality



Merely an addition made during the quantum proceeding will not attract penalty under Section 271(1)(c) of the IT Act(04.01.2023)

Appeal has been filed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals) (CIT(A)), arising in the m.....

Tags : Assessment, Addition, Legality



The date of the Panchnama last drawn would be the relevant date for considering the period of limitation of two years(24.03.2023)

The respective assessees have preferred the present appeals feeling aggrieved with the impugned common judgment and order passed by the High Court, by.....

Tags : Assessment orders, Panchnama, Time limit



Disallowance is not sustainable as repairs to machineries is not capital expenditure(09.06.2023)

Present appeal has been filed by the assessee against order passed by the learned Commissioner of Income Tax (Appeals) ["CIT(A)"] confirming the disal.....

Tags : Assessment, Disallowance, Legality



No addition can be made by the Assessing Officer in absence of any incriminating material relating to completed assessments(24.04.2023)

The core issue involved in the present batch of appeals is the scope of assessment under Section 153A of the Income Tax Act, 1961. According to the Re.....

Tags : Assessment, Additions, Jurisdiction



On mere recording of the inventory in the books of accounts, the transaction in question would not become stock in trade(04.05.2023)

The Revenue has preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment passed by the High Court by which, the High.....

Tags : Assessment, Addition, Transaction



When assessee is a capital service provider, there is no necessity to provide negative working capital adjustment(09.08.2021)

Two issues raised in present case is namely-- (i) Assessee's prayer regarding inclusion of Crystal Voxx Limited in the final list of comparable compan.....

Tags : Assessment, List, Comparable companies



Assessee can't be denied the benefit of exemption under Section 11 of IT Act for mere delay in filing of audit-report(23.06.2023)

The assessee is a charitable/religious trust, engaged in carrying out charitable/religious activities, registered under Section 12A/12AA of the Income.....

Tags : Assessment, Exemption, Benefit



Person receiving donation is under obligation to maintain the identity of donors indicating the name and address(03.05.2023)

The present appeal is directed at the instance of the revenue against the order of the Learned Commissioner of Income Tax (Appeals). The sole issue ra.....

Tags : Assessment, Anonymous donations, Deletion



Completed assessment cannot be disturbed in absence of any incriminating material/documents found in the course of search(17.05.2023)

The assessee in the present case is a private limited company and engaged in the business of Ship Breaking. There was a search and seizure operation u.....

Tags : Assessment, Deletion, Legality



In the absence of any new tangible material, the case could not be reopened on mere change of opinion(23.06.2023)

Appeals by assessee for Assessment Years (AY) 1997-98 and 2001-02 arises out of the separate orders of learned first appellate authority. The sole sub.....

Tags : Addition, Reassessment, Legality



In the absence of any new tangible material, the case could not be reopened on mere change of opinion(23.06.2023)

The original return of income filed by the assessee was scrutinized under Section 143(3) of Income Tax Act, 1961 (IT Act) determining the income at Rs.....

Tags : Assessment, Reopening, Legality



Person who has been authorized to frame the assessment can only do the same(12.06.2023)

In present case, the assessee has challenged the validity of the assessment framed under Section 158 read with Section 254 of the Income Tax Act, 1961.....

Tags : Assessment, Framing of, Jurisdiction



Assessment framed merely on the basis of an information of cash deposit is not tenable in absence of any material establishing that income has escaped the assessment(14.06.2023)

In facts of present case, it had come to the notice of the Assessing Officer (AO) that, the assessee had deposited cash of Rs.11.21 lakhs in the Bank .....

Tags : Assessment, Addition, Legality



Penalty cannot be levied under Section 271B of the IT Act for venial technical breach without any mala fide intention(23.06.2023)

Present appeals filed by the assessee are directed against separate but identical orders of the learned Commissioner of Income Tax (Appeals), National.....

Tags : Assessment, Penalty, Legality



In case of unabated assessment years, the addition could be made only on the basis of any incriminating material found during the course of search(28.06.2023)

The revenue is aggrieved by the decision of learned CIT(A) in deleting the addition of Rs.6.00 crore, being the loans taken by the assessee from Prave.....

Tags : Assessment, Addition, Deletion



For applicability of TDS obligation under Section 194H of IT Act, there should exist agency relationship between the payer and the payee(27.06.2023)

The grievance of the assessee in captioned appeals is demand raised under Section 201(1) / (1A) of Income Tax Act, 1961 (IT Act) for want of tax deduc.....

Tags : TDS, Assessment, Demand



Nursery activities of growing various types of lawns, flower plants and vegetable plants cannot be considered as commercial activity for treating the same as business income(25.08.2023)

The assessee filed return of income for the Assessment Year (A.Y.) 2013-14 showing total income at Rs.1,97,520 alongwith agricultural income at Rs.75,.....

Tags : Assessment, Addition, Legality



A completed assessment cannot be disturbed based on fancy or whimsical grounds or on the basis of 'reason to suspect'(09.08.2023)

Appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals) arising from the assessment order passed b.....

Tags : Re-assessment, Jurisdiction, Legality



Notice under Section 148 of the IT Act against a dead person is null and void(13.06.2022)

By way of the present writ petition, Petitioner assails the impugned notices in relation to assessment year 2013-14 under Section 148 of the Income Ta.....

Tags : Assessment, Notice, Validity



For discharging the initial onus cast by Section 68 of the IT Act, the assessee has to establish identity, credit, worthiness and genuineness of the transaction(19.07.2023)

Present appeal by the Revenue is preferred against the order of the learned CIT(A) pertaining to Assessment Year 2012-13. The solitary grievance of th.....

Tags : Assessment, Deletion, Legality



Suspicion, however, strong it may be, the same cannot be accepted as final truth without bringing on record some tangible evidence(24.08.2023)

The assessee engaged in the business of manufacturing, export and retail sale of jewellery, filed its return of income for AY 2017-18 at a total incom.....

Tags : Assessment, Deletion, Legality



Where assessee's own funds and other non-interest bearing funds were more than the investment in tax-free securities, no disallowance under Section 14A of the IT Act can be made(19.07.2023)

The assessee is a private limited company and is engaged in the business of providing wireless services, electronics telecommunication, GSM/GPRS modem.....

Tags : Assessment, Disallowance, Legality



Assessee is entitled to exemption under Section 40A(3) of IT Act, if the assessee is not able to make the payment through banking channel due to freezing of the bank account(08.09.2023)

Two additions, namely, Rs. 47,60,415 and Rs. 2,63,06,238 made under Section 40(a)(ia) and 40A(3) of the Income Tax Act, 1961 (IT Act) are challenged i.....

Tags : Assessment, Exemption, Entitlement



As per Section 250 (5) of IT Act, order of the Commissioner of Income Tax shall be in writing and shall state the points for determination, and the decision thereon and the reason for the decision(07.09.2023)

Present appeal has been filed by the Assessee against order passed by the learned Commissioner of Income Tax (Appeals), under Section 250(6) of the In.....

Tags : Assessment, Adequate Opportunity, Hearing



Commission paid to Managing Director for services rendered by him as per terms of payment is eligible as deduction under Section 36(1)(ii) of IT Act(05.09.2023)

The only issue to be decided in present appeal is as to whether the learned CIT(A) was justified in confirming the disallowances to Director's commiss.....

Tags : Assessment, Disallowance, Confirmation



When there is no doubt on papers and the conduct of the parties, creating doubt cannot be the basis for making addition(04.08.2023)

The return of income was field on 30.09.2014 declaring total income of Rs.7,52,410 and agricultural income of Rs.6,16,315. The same was processed unde.....

Tags : Assessment, Additions, Legality



When cash deposits in specified bank notes already included in gross receipts, the same needs to be excluded for the purpose of estimation of profit(04.08.2023)

The assessee is engaged in the business of bore-well drilling, has not filed its return of income for the assessment year 2017-18 within the time allo.....

Tags : Assessment, Additions, Validity



Affidavit given by the third party cannot be used against the assessee without affording the opportunity of cross examination(02.08.2023)

The assessee is engaged in the business of manufacturing and trading of PSC sale. The assessee in the year under consideration has purchased a residen.....

Tags : Assessment, Addition, Legality



Errors cannot be perpetuated on the name of consistency(17.08.2023)

Aggrieved by the order passed by the learned Commissioner of Income Tax(Appeals), ("CIT(A)") in the case of Mandava Holdings Private Limited ("the ass.....

Tags : Income, Assessment, Disallowance



Assessee need not to demonstrate commercial expediency in each year concerning a loan transaction(10.07.2023)

In facts of present case, the Assessing Officer (AO) concluded that, the disallowance was mandated in view of the fact that the Respondent/Assessee ha.....

Tags : Assessment, Interest expenses, Disallowance



Commission earned by NRI for services rendered outside India could not be deemed to be income which had either accrued or arisen in India(12.07.2023)

The bunch of appeals filed by the Revenue are directed against the orders passed by the National Faceless Appeal Centre (NFAC), arising out of the ord.....

Tags : Assessment, foreign commission, Deletion



When substantive addition has already been completed, no protective addition can be confirmed(18.08.2023)

Assessee filed return of income declaring income of Rs. 85,626. In the assessment order, the AO has made an addition under Section 68 of the Income Ta.....

Tags : Assessment, Deletion, Legality



If the reasons for re-opening the assessment are based on incorrect facts, the notice issued for re-opening cannot be sustained(08.08.2023)

The challenge raised in present Writ Petition is to the notice dated 24th March, 2020 that has been issued by the Income Tax Officer under Section 148.....

Tags : Assessment, Notice, Validity



Expenditure could not be denied merely because there was no income earned during the relevant Assessment Year(10.10.2023)

Present appeal is filed by the assessee against the orders passed by the Assessing Officer (AO) disallowing part of interest expense claimed under sec.....

Tags : Assessment, Addition, Legality



Addition under Section 153A of IT Act, in case of unabated assessment can only be made on the basis of incriminating material found during search(21.09.2023)

In present case, a search action under Section 132(1)(A) of the Income-tax Act, 1961 (IT Act) was carried out in the case of the assessee. Subsequentl.....

Tags : Assessment, Deletion, Legality



Depositing unutilized amount in special account is only a procedural matter, non-compliance thereof cannot result in negating deductions claimed under Section 54 of IT Act(20.09.2023)

In the assessment order, the Assessing Officer made addition of Long Term Capital Gain of Rs.90,72,800 upon sale of house property. The assessee has c.....

Tags : Assessment, Deduction, Eligibility



Primary onus lies with the assessee to explain the source of credit in the books under Section 68 of the IT Act(16.11.2023)

The appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals). The only issue raised by the assessee is .....

Tags : Assessment, Additions, Legality



Suspicion towards possible escapement would not permit the Assessing Officer to reopen a completed assessment in defiance of statutory requirement(06.10.2023)

Present appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals). As per the grounds of appeal, the.....

Tags : Assessment, Jurisdiction, Legality



Delay payment charge and interest expenses incurred by the assessee on payment to broker should be treated as a part and parcel of purchases of shares(27.09.2023)

The only issue raised by the assessee is that the Learned CIT(A), erred in confirming the disallowance made by the AO for Rs. 22,95,051 on account of .....

Tags : Assessment, Addition, Legality



If an assessee invests full consideration from sale of original asset for purchasing or constructing another residential house, then assessee is entitled for 100% exemption from capital gain tax(18.01.2021)

Present appeal filed by the Revenue is directed against order of the learned Commissioner of Income Tax (Appeals). The learned CIT(A) held that, asses.....

Tags : Assessment, Exemption, Legality



Assessee is manufacturing polyurethane foam, assessee shall not be entitled to deduction claimed under Section 80-IB of the IT Act(17.11.2022)

Appellant – assessee is having a manufacturing unit at Pune in which the Appellant – assessee is manufacturing ‘polyurethane foam,’ which is ultimatel.....

Tags : Assessment, Deduction, Denial



Mere reflection of demand on e-filing portal does not absolve Revenue from properly serving the intimation and demand notice(04.01.2024)

In present case, the assessee is a resident corporate entity. The core issue arising for consideration is relating to chargeability of interest under .....

Tags : Assessment, Interest, Legality



Rectification proceedings under Section 154 of the IT Act is applicable for a patent mistake which can be established not by a long-drawn process(17.01.2024)

The assessee is a credit co- operative society engaged in the business of providing credit facilities to its members. For the AY 2014-15, return of in.....

Tags : Assessment, Provision, Applicability



Power of reopening of the assessment cannot be exercised for solely to verify the claim(10.01.2022)

Assessee is an individual who is stated to be having income from business, house property, capital gains and other sources. Assessee had filed his ori.....

Tags : Assessment, Notices, Legality



Assessee is eligible for deduction under Section 80IA/80IB of the IT Act on compensation received due to destruction of goods before sale had taken place(22.12.2023)

Present appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals).The solitary issue raised by .....

Tags : Assessment, Deduction, Entitlement



Disallowance under Section 14A of the IT Act cannot exceed exempt income claimed(03.01.2024)

The present appeal has been filed by the assessee against the order of learned CIT(A). The only issue raised pertains to disallowance of expenses unde.....

Tags : Assessment, Disallowance, Legality



Where an assessee has to pay damages to other party to fulfil the contract in the ordinary course of his business, the amount of damages paid is allowable deduction(11.01.2024)

Assessee is a private limited company engaged in the business of manufacturing and supply of components, engineering systems to various Defence units .....

Tags : Assessment, Addition, Legality



There has to be satisfaction of the Assessing Officer for reopening of the assessment and reopening cannot be made in a mechanical manner(26.12.2023)

The assessee has challenged reopening of assessment by the learned Assessing Officer under Section 147 of the Income Tax Act, 1961 (IT Act) which was .....

Tags : Assessment, Reopening, Legality



Assessing Officer has no authority to withhold the refund on ground that, assessee has filed belated return or invalid return(17.11.2023)

In facts of present case, the assessee is a religious Trust duly registered under Section 12A of the Income Tax Act,1961. The Assessing Officer found .....

Tags : Assessment, Refund, Entitlement



Assessing Officer before issuing any notice under Section 148-A of IT Act, shall conduct an enquiry with the prior approval of the specified authority(05.02.2024)

The Petitioner has invoked jurisdiction of present Court under Article 226 of the Constitution of India, 1950 thereby praying for issuance of Writ of .....

Tags : Assessment, SCN, Legality



No addition can be made on assessment framed under Section 153A of IT Act dehors incriminating material found during the search(05.12.2023)

Present appeal by the assessee is directed against the order of the learned CIT (Appeals) for the assessment year 2014-15. The assessee submitted that.....

Tags : Assessment, Addition, Legality



When primary facts necessary for assessment are truly disclosed, the Assessing Officer is not entitled on change of opinion to commence proceedings for reassessment(13.12.2023)

In present matter, the original assessment order was passed under Section 144 of the Income Tax Act, 1961 on 24th December, 2008 in which certain addi.....

Tags : Time period, Reassessment, Legality



Payment of foreign commission is not taxable in India(07.02.2024)

The assessee is a partnership firm engaged in the business of manufacturing and trading of fertilizers, chemical and paints during the year under cons.....

Tags : Assessment, Provision, Applicability



Assessing Officer is not vested with an authority to travel beyond the net profit shown in the profit and loss account(11.03.2024)

The present appeal under Section 260A of the Income Tax Act, 1961 [ IT Act], at the instance of the Revenue, impugns the order passed by the Income Ta.....

Tags : Assessment, Provision, Applicability



For claiming deduction under Section 80P of IT Act, return of income has to be filed within due date specified under Section 139(1) of Act(15.03.2024)

The assessee is a co-operative credit society, registered under the Karnataka Co-operative Societies Act, 1959. For the assessment year 2018-2019, the.....

Tags : Assessment, Deductions, Denial



Phrase "Prejudicial to the interest of the Revenue" is of wide import and is not confined to loss of taxes only(11.03.2024)

In facts of present case, the assessment was completed under Section 143(3) of the Income Tax Act, 1961 (IT Act). The assessee debited the provision f.....

Tags : Assessment, MAT credit, Calculation



Assessee is eligible for its TDS only in the year where the income is declared(05.03.2024)

The brief fact of the case is that, the assessment was completed under Section 143(3) of the Income Tax Act, 1961. The TDS amount of Rs. 14,63,516 was.....

Tags : Assessment, TDS, Eligibility



Where addition is made purely on estimate basis, no penalty is leviable(21.03.2024)

Present appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi ['the CIT.....

Tags : Assessment, Penalty, Levy



If any deposit of ESI/PF contribution made by assessee before due date as contemplated by the parent Act, then said amount is allowable as deduction(27.03.2024)

In present case, Assessee is a partnership firm carrying on business of trading in Gold & silver ornaments and other precious and semi-precious stones.....

Tags : Assessment, Addition, Legality



Appeal before the CIT(A) should be admitted only when the assessee paid the advance tax where return of income has not been filed(12.04.2024)

In present case, the assessee has not filed original return of income for assessment year 2013-14 and the case was reopened for the reason that, the a.....

Tags : Assessment, Addition, Legality



Identity, credit-worthiness and genuineness of transactions have to be explained by the assessee, if the amount pertaining to it credited in books of account(22.05.2024)

Present appeal preferred by the appellant/Revenue, challenges an order, of the Commissioner of Income Tax (Appeals) ['CIT(A)']. By the order under cha.....

Tags : Assessment, axability, Cash credit



Assessing Officer has to calculate total income of assessee in conformity with Arm's Length Price determined by Transfer Pricing Officer(01.04.2024)

The present writ petition, at the instance of the assessee, seeks to assail the impugned order passed under Section 144C read with Sections 143(3) and.....

Tags : Assessment, Legislative mandate, Breach



Interest earned by the assessee is eligible for deduction under Section 80P(2)(a) of IT Act(26.06.2024)

Assessee is a Co-operative Credit Society engaged in the business of providing credit facilities to the members by accepting deposits from members. As.....

Tags : Assessment, Deduction, Eligibility



Onus to prove that the declared price did not reflect the true transaction value is always on the Department(19.06.2024)

In facts of present case, Lifestyle International P. Ltd. filed Bill of Entry for clearance of full leather sofas and declared them as Bovine Leather .....

Tags : Assessment, Valuation, Legality



Ad-hoc disallowance cannot be made in absence of any specific defect or irregularity(19.06.2024)

Present appeal is filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Appeals), in confirming the addition of Rs.....

Tags : Assessment, Addition, Legality



Interest income earned by cooperative society on deposits made out of surplus funds with cooperative banks as well as schedule bank qualifies for deduction(03.06.2024)

In facts of the case, the Appellant is a Cooperative Society registered under the Maharashtra Co-operative Societies Act, 1960. It is engaged in the b.....

Tags : Assessment, Interest, Deduction



In the absence of fresh tangible material, the action under Section 147 of the IT Act by the AO is not tenable(20.05.2022)

The case of the assessee has been taken up for scrutiny and assessment order under Section 153A read with 143(3) of the Income Tax Act, 1961 (IT Act) .....

Tags : Assessment, Reopening, Legality



Assessment cannot be framed only on bare suspicion(31.07.2024)

The assessee is an individual engaged in the business of trading of fabrics. The case of the assessee was subjected to scrutiny assessment by issuance.....

Tags : Assessment, Addition, Legality



Mere non-compliance of summons by some creditors cannot be a ground to treat the loans as non-genuine(01.08.2024)

The assessee-company was engaged in the business of Non-Banking Finance Companies. The assessee company furnished its return of income for the A.Y. 20.....

Tags : Assessment, Deletion, Legality



Once a Resolution Plan is approved by the COC, it shall be binding on all the stakeholders(24.06.2024)

The Petitioner is seeking quashing of the Assessment Order issued by the Respondent no. 1/Deputy Commissioner of Income Tax under Section 143(3) of In.....

Tags : Assessment, Demand, Legality



Penalty is not leviable where there is a reasonable cause or where assessee establishes its bonafides(12.06.2024)

In present case, during the course of assessment proceedings, the Assessing Officer has levied penalty, under Section 271B and various other sections .....

Tags : Assessment, Penalty, Imposition



Definition of purchase price under Gujarat Value Added Tax Act, 2003 would not include value added tax(02.08.2024)

In present matter, the Respondent dealer calculated the taxable turnover of its purchases within the State of Gujarat by excluding the amount represen.....

Tags : Taxable turnover, Liability, Assessment



There is no bar under law to claim deduction simultaneously under Section 54 and Section 54F of IT Act in respect of the same asset(07.08.2024)

The Appellant is an individual, filed the Return of Income for the A.Y. 2016-17 on 07.03.2017 declaring total income of Rs.96,55,810. Against the said.....

Tags : Assessment, Deduction, Entitlement



While calculating disallowance under Section 14A of the IT Act, only investment that have generated exempt income should be taken into consideration(31.08.2023)

Present appeal at the instance of the assessee is directed against CIT(A)'s order passed under Section 250 of the Income Tax Act, 1961. The solitary i.....

Tags : Assessment, Addition, Disallowance



Validity of a notice issued under Section 263 of IT Act based on incorrect grounds or unsupported evidence can be questioned(06.08.2024)

Present appeal is filed by the Assessee as against the order passed by the Principal Commissioner of Income Tax, in exercise of his revisionary jurisd.....

Tags : Assessment, Review, Jurisdiction



For computing the disallowance under Section 14A of the IT Act, only the investments which yielded exempt income to the assessee should be considered(10.10.2023)

The assessee is engaged in the business of lease, finance and investments. The only issue to be decided in present appeal is as to whether the learne.....

Tags : Assessment, Disallowance, Computation



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