Case Laws

Thus, in the present case where the assessee has claimed to have offered the revenues for tax in previous years...

The court concluded that the Revenue was right in its contention that remuneration and interest from the partnership firm cannot...

The main question in the below mentioned ruling was whether the topping prepared by the taxpayer/ applicant needs to be...

The conceded participation of the assessee- i.e., the provider or donor- was plainly prohibited, as far as their receipt by...

This advance ruling was pronounced by Authority for Advance Ruling in Karnataka in case of Sri Sairam Gopalkrishna Bhat on...

Recently we have seen various High Court's passing judgement in favour of assessee in relation to notice being issued u/s...

In view of the ratio propounded by the Allahabad and Delhi High Courts on the subject, the reassessment notices under...

The below mentioned judgement was pronounced on 17.01.2022 in Kolkata High Court by Hon’ble Mr. Justice Md. Nizamuddin in case...

In the result we find that the notices impugned in the respective petitions are invalid and bad in law. The...

CBDT has assured that all necessary steps have been taken to assure smooth filing of Income tax return and Tax...

Hence, this means that under Income tax or GST if the period of limitation for filing any appeal or any...

Keeping in view the aforesaid conclusions, Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 are...

Gujarat High Court in case of KARTIK VIJAYSINH SONAVANE V/s DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 8 held by order...

Thus, based on the above judgement it can be said that the Rajasthan High court has fully followed the Allahbad...

I have given a careful consideration to the rival submissions. I agree with the contentions put forth by the learned...