30 January 2023


Search Results for Tag : Addition

International Cases

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

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Notifications & Circulars

Further amendment in notification No. 22/2012-Customs (ADD), dated the 02nd May, 2012(09.05.2017)

Whereas, the designated authority vide notification No. 07/01/2017-DGAD, dated the 28th April, 2017, published in the Gazette of India, Extraordinary,.....

Tags : Notification, Amendment, Addition

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Additional Provisions For Standard Advances At Higher Than The Prescribed Rates(18.04.2017)

Please refer to paragraph 5 of the Master Circular - Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advan.....

Tags : Additional provisions, Rates, High

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Property Tax can be tapped to generate Additional Revenue at City Level(31.01.2017)

The Economic Survey 2016-17, presented today in the Parliament by the Union Finance Minister Shri Arun Jaitley, stated that Urban Local Bodies (ULBs),.....

Tags : Tax, Additional Revenue

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Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filing of cost audit report) for FY 2019-20 under the Companies Act, 2013(01.12.2020)

1. In continuation to this Ministry's General Circular No. 29/2020 dated 10th September, 2020, in view of large scale disruption caused by the COVID-1.....

Tags : Relaxation, Additional fees, Extension, Last date

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Introduction of additional settlement batches in National Electronic Funds Transfer (NEFT) System(08.05.2017)

The Reserve Bank of India in its First Bi-monthly Monetary Policy Statement for 2017-18 has announced the introduction of additional settlements in th.....

Tags : NEFT, Additional settlement, Introduction

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CCI approves proposed acquisition of additional 25% shareholding of Adani Krishnapatnam Port Limited by Adani Ports and Special Economic Zone Limited(18.05.2021)

The Competition Commission of India (CCI) approves proposed acquisition of additional 25% shareholding of Adani Krishnapatnam Port Limited by Adani Po.....

Tags : Approval, Acquisition, Additional 25% shareholding

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CCI approves acquisition of additional equity shareholding by Heineken International B.V. of United Breweries Limited(22.06.2021)

The Competition Commission of India (CCI) approves acquisition of additional equity shareholding by Heineken International B.V. ("HIBV") of United Bre.....

Tags : Acquisition, Additional equity, Approval

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Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013 and LLP Act 2008-Extension of time(30.06.2021)

In continuation to this Ministry's General Circular No. 06/2021 dated 03.05.2021 and on account of requests for further extension of timelines specifi.....

Tags : Relaxation, Levy, Additional fees

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Relaxation on levy of additional fees under the Companies Act, 2013(29.12.2021)

1. In continuation to Ministry's General Circular No. 17/2021 dated 29.10.2021, keeping in view various requests received from stakeholders regarding .....

Tags : Relaxation, Levy, Additional fees

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Additional judges appointed in Chhattisgarh High Court(14.12.2015)

Six additional judges have been appointed in Chhattisgarh High Courts for a period of three months.

Tags : Chhattisgarh, high court, additional, judges

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Appointment of Additional Judges at High Courts(11.01.2016)

Additional judges have been appointed at the Kerala, Calcutta and Bombay High Courts. Term of appointment of the justices is six months.

Tags : Additional judges, kerala, Calcutta, bombay

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Relaxation of additional fees and extension of last date of filing of Form CRA-4 under the Companies Act, 2013(04.12.2017)

The Ministry of Corporate Affairs has received several representations about extension of the last date for filing of Form CRA-4 without additional fe.....

Tags : Relaxation, Additional fees, date extension, Form filing

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Treatment of additional liability on account of enhancement in family pension of employees of banks(04.10.2021)

1. The Indian Banks' Association (IBA) has approached us for the amortisation of the increased expenditure resulting from the revision in family pensi.....

Tags : Treatment, Additional liability, Family pension

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Appointment of Additional Judges at Bombay High Court(22.03.2016)

Swapna Sanjiv Joshi, Kishor Kalesh Sonawane, Sangitrao Shamrao Patil and Nutan D. Sardessai have been appointed Additional Judges of the Bombay High C.....

Tags : Additional judges, Bombay high court

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Relaxation of additional fees and extension of last date of filing of Form BEN-2 and BEN-1 under the Companies Act, 2013(24.09.2019)

The Ministry of Corporate Affairs has received representations regarding extension of the last date for filing of e-Form BEN-2 without additional fees.....

Tags : Relaxation, Additional fees, Date, Extension

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Relaxation of additional fees and extension of last date of filing of AOC-4, AOC-4 XBRL and MGT-7 E-Forms under the Companies Act, 2013(28.10.2015)

The Ministry of Corporate Affairs has released a General Circular notifying the relaxation of additional fee payable on forms AOC-4 and AOC-4 XBRL up .....

Tags : Additional fee, aoc, extensible, business

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Laying down of modalities for import of additional Urad (2.5 Lakh MT) for the fiscal year 2019-2020(19.12.2019)

Ministry of Commerce and Industry vide Notification dated 18th December, 2019 has increased the import quota of Urad from 1.5 Lakh MT to 4 Lakh MT. Tr.....

Tags : Modalities, Import, Additional Urad

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Relaxation of additional fees and extension of last date of filing of Form No. BEN-2 and BEN-1 under the Companies Act, 2013(01.01.2020)

In continuation to this Ministry's General Circular no. 10/2019 dated 24.09.2019, the Ministry of Corporate Affairs has received further representatio.....

Tags : Relaxation, Additional fees, Last date, Extension

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Implementation of Section 51A of UAPA, 1967: Addition of one new entry to 1533 Democratic(18.02.2020)

Please refer to Section 51 of Master Direction on Know Your Customer dated February 25, 2016 as amended on January 09, 2020, in terms of which "Regula.....

Tags : Implementation, Provision, New entry, Addition

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Import of additional quota of Urad (2.5 Lakh MT) for the fiscal year 2019-2020(03.03.2020)

1.Reference is invited to Trade Notice No. 43/2019-20 dated 19.12.2019 laying down the modalities for import of additional 2.5 Lakh MT of Urad for the.....

Tags : Import, Additional quota, Urad

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Relaxation in paying additional fees in case of delay in filing all the event based e-forms by LLPs which are due on and after 25th February, 2022 to 31st May, 2022 up to 30th June, 2022(31.05.2022)

1. This Ministry has received representations seeking extension of timelines for filing the event based forms by LLPs without paying additional fees i.....

Tags : Relaxation, Additional fees, Payment

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Additional Norms on portability under Health Insurance policies(07.10.2020)

1. Reference is drawn to Chapter VIII of "Consolidated Guidelines on Product filing in Health Insurance Business" (Ref: IRDAI/HLT/REG/CIR/194/07/2020 .....

Tags : Additional Norms, Portability, Health Insurance policies

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No additional levy on use of cards at petrol stations says Petroleum Minister(09.01.2017)

MoS (I/C) for Petroleum and Natural Gas, Shri Dharmendra Pradhan said neither the customers nor petrol pump dealers will bear additional charges on di.....

Tags : Cards, Usage, No additional levy

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Inclusion of additional export items in Appendix 4R with effect from 15.12.2022(07.12.2022)

1. In exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with Para 1.02 of the Foreign Tra.....

Tags : Inclusion, Additional export, Notification

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News

Kerala HC: Additional District Judge Has Jurisdiction to Entertain Plea Under Sec. 34(12.04.2021)

Kerala High Court held that an Additional District Judge has jurisdiction to entertain a petition filed under Section 34 of the Arbitration and Concil.....

Tags : Kerala High Court, Additional District Judge

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

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

Tags : ITAT, Addition

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Madras HC Directs Procurement of Additional Stretchers to House Patients in Corridors(14.05.2021)

Madras High Court has directed that additional stretchers by government hospitals be procured to house patients in corridors and other places availabl.....

Tags : Madras High Court, Procurement of Additional Stretchers

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CONTEMPT OF COURT - Allahabad HC Sentences Addl Chief Secretary Till Rising of Court & Imposes Fine for Contempt(29.03.2019)

Allahabad High Court has sentenced Additional Chief Secretary Mahesh Kumar Gupta till rising of the court, holding him guilty of contempt of court.

Tags : Allahabad High Court, Additional Chief Secretary Mahesh Kumar Gupta

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NCLT: Appointing New Directors Without Consent of Petitioner Shareholders Amounts to 'Oppression'(30.05.2017)

NCLT has held that increasing authorised share capital of company, appointing additional directors and transferring shares to non-members without noti.....

Tags : NCLT, additional directors, Oppression

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Kerala HC Directs State to Decide on Giving Additional Charge to Director of Mining Department(01.06.2021)

Kerala High Court has directed the State government to revisit its decision to give C.K. Baiju, Director-in-Charge of the Mining and Geology Departmen.....

Tags : Kerala High Court, Additional Charge to Director of Mining Department

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Uttarakhand HC: Even Poorest of Poor Has Right to Procure & Shower Love on Child(26.06.2017)

Uttarakhand High Court has allowed a mother’s appeal for custody of her minor son, and lamented sole reliance placed by Additional Family Court on fin.....

Tags : Uttarakhand HC, Additional Family Court

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ITAT Erases Addition by TPO on Transaction of Rendering Marketing Services of Channel Placement Right(23.01.2020)

Income Tax Appellate Tribunal (ITAT), Mumbai has deleted the addition by Transfer Pricing Officer on the ground that the transaction of rendering mark.....

Tags : Income Tax Appellate Tribunal, Addition on Transaction of Rendering Marketing Services

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SC: Failure of Accused to Explain Can be Held as Additional Link to Complete Chain of Circumstance(12.08.2021)

Supreme Court has observed that the failure of the accused to explain can only be held as an additional link to complete the chain of circumstance. Th.....

Tags : Supreme Court, Additional Link to Complete Chain of Circumstance

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SC: Application u/s 391 CrPC Seeking to Adduce Additional Evidence Should be Heard Immediately(05.02.2020)

Supreme Court has observed that an application filed under Section 391 of the Code of Criminal Procedure (CrPC), 1973 seeking to adduce additional evi.....

Tags : Supreme Court, Additional Evidence

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AAR Kerala : Distributors Liable to Pay GST on Additional Discount Reimbursed(17.01.2020)

Authority for Advance Ruling, Kerala has ruled that the distributors are liable to pay Goods and Service Tax and are also eligible to avail Input Tax .....

Tags : Authority on Advance Ruling, Goods and Service Tax on Additional Discount Reimbursed

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ITAT, Delhi: Addition Cannot be Made on Evidence of Third Party(09.12.2021)

Income Tax Appellate Tribunal (ITAT), Delhi has held that the Addition cannot be made on evidence of third party without granting the cross-examinatio.....

Tags : Income Tax Appellate Tribunal, Addition on Evidence of Third Party

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Allahabad HC: Power u/s 391 CrPC Same as Power Under Order XLI Rule 27 CPC(31.08.2021)

Allahabad High Court has observed that power under Section of 391 of the Code of Criminal Procedure, 1973 is akin to those of Order XLI Rule 27 of the.....

Tags : Allahabad High Court, Power to Take Additional Evidence

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Jharkhand HC Issues Notice in Contempt Plea Against Advocate General & Additional Advocate General(02.09.2021)

Jharkhand High Court has issued notice to the Advocate General Rajiv Ranjan Mishra and Additional Advocate General Sachin Kumar in a petition seeking .....

Tags : Jharkhand High Court, Contempt Plea Against Advocate General & Additional Advocate General

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Calcutta High Court Directs CBI, SIT To File Additional Status Reports By December 23(08.11.2021)

Calcutta High Court has taken on record the latest status report filed by the Special Investigation Team (SIT) constituted by the Court to investigate.....

Tags : Calcutta High Court, Additional Status Reports

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Delhi HC Hopes Lieutenant Governor to Take Decision Expediently on Additional Staff Posts(10.11.2021)

Delhi High Court has said that it hopes and expects the Lieutenant Governor to take decision at the earliest on the approval of additional staffing po.....

Tags : Delhi High Court, Additional Staff Posts

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SC: No Additional Tax Demand u/s 143(1)(a) if There was No Intention to Evade Tax(01.04.2020)

Supreme Court has ruled that the additional tax under the provisions of Section 143(1)(a) of the Income Tax Act, 1961 cannot be imposed if there was n.....

Tags : Supreme Court, Additional Tax Demand

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CBDT: Publishing Houses Eligible to Claim Additional Depreciation(24.05.2016)

Central Board of Direct Taxes (CBDT) has clarified that publishing houses can claim additional depreciation on plant and machinery deployed by them as.....

Tags : Central Board of Direct Taxes, Additional Depriciation, publishing houses

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Supreme Court: Electricity Supply Cannot Be Disconnected For Recovery of Additional Demand(20.02.2020)

Supreme Court has held that the licensee company cannot take recourse to the coercive measure of disconnection of electricity supply, for recovery of .....

Tags : Supreme Court, Electricity Supply, Additional Demand

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Bombay HC to ASG: Find Out Exact Rate at Which Securities Transaction Tax Should be Collected(24.08.2018)

Bombay High Court has told the Additional Solicitor General (ASG) to take instructions from the Central Board of Direct Tax by August 28 on the exact .....

Tags : Bombay High Court, Additional Solicitor General, Central Board of Direct Tax, Securities Transaction Tax

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Bombay HC: Court of Additional Sessions Judge Not Special Court to Try Offences Under IBC(17.02.2022)

Bombay High Court has ruled that the Court of Additional Sessions Judge is not Special Court in terms of Section 236 of the Insolvency and Bankruptcy .....

Tags : Bombay High Court, Court of Additional Sessions Judge

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Karnataka HC Directs Registry to Post Additional Sessions Judge for Training in Mysuru(17.02.2022)

Karnataka High Court has directed its Registry to post an Additional Session Judge, Mysuru, for training in the Judicial Academy in order to make him .....

Tags : Karnataka High Court, Additional Sessions Judge

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Allahabad HC Stays Decision of UP Govt to Appoint Additional Assistant Teachers in The State(31.01.2022)

Allahabad High Court has stayed the decision of the Uttar Pradesh government to appoint 6800 additional candidates as primary assistant teachers in th.....

Tags : Allahabad High Court, Additional Assistant Teachers

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MP HC Asks State on Steps on Direction for Formation of Additional Forensic Lab(03.02.2022)

Madhya Pradesh High Court has asked the State Government as to what steps have been taken by it with regard to the Court's directions issued for the f.....

Tags : Madhya Pradesh High Court, Formation of Additional Forensic Lab

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SC: Demand for Additional Tax Can be Made Only if Assessee Intended to Evade Tax(20.03.2020)

Supreme Court has observed that demand for Additional Tax under Section 143(1-A) of the Income Tax Act, 1961 can only be invoked when the lesser amoun.....

Tags : Supreme Court, Demand for Additional Tax

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ITAT, Kolkata: No Addition on Share Premium if Shares Allotted Under Barter System(24.03.2020)

Income Tax Appellate Tribunal (ITAT), Kolkata has held that the Assessing Officer cannot invoke the provisions of Section 68 of the Income Tax Act, 19.....

Tags : Income Tax Appellate Tribunal, Addition on Share Premium

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Delhi HC Dismisses Appeal Against Deletion of Income Tax Addition for Share or Bogus Purchases(11.03.2022)

Delhi High Court has dismissed the appeal against the deletion of income tax addition for share or bogus purchases or cash deposits and held that appe.....

Tags : Delhi High Court, Deletion of Income Tax Addition

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SC Dismisses Chhattisgarh Govt.'s Plea for Examination of Additional Witnesses(29.09.2020)

Supreme Court has dismissed an appeal filed by State of Chhattisgarh against the order of the Chhattisgarh High Court which dismissed its plea seeking.....

Tags : Supreme Court, Examination of Additional Witnesses, Jheeram Ghati Naxal attack

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SC: Service as Additional Judge Not to Count for Seniority of District Judge(30.04.2020)

Supreme Court has reiterated that the period of service as an ad-hoc judge will not count for the seniority of District Judge.

Tags : Supreme Court, Additional Judge

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Gujarat HC: Revenue Can’t Ignore Mandatory Requirement of Pre-Consultation(30.03.2022)

Gujarat High Court has ruled that the revenue cannot bypass the compulsory requirement of pre-consultation notice the origin of the show cause notice .....

Tags : Gujarat High Court, Compulsory Requirement, Pre Consultation Notice, Additional Director General

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Madras HC: Amendment to Additional Sales Tax Act Unconstitutional(03.10.2016)

Madras HC has declared unconstitutional inclusion of Explanation V to Section 2(1)(aa) of TN Additional Sales Tax Act, 1970, in 2002 to levy additiona.....

Tags : Madras HC , TN Additional Sales Tax Act, works contractors

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Allahabad HC Dismisses Plea Against Appointment of Additional Advocates General(03.09.2020)

Allahabad High Court has dismissed a Public Interest Litigation contending that there can be only one Advocate General in a State and that appointment.....

Tags : Allahabad High Court, Appointment of Additional Advocates General

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GST Portal Facilitates Addition of ‘Additional Trade Name’ Under Same GSTIN(02.06.2022)

Goods and Services Tax Network (GSTN) has enabled the new functionality in the official portal to add “Additional Trade Name” under the same Goods and.....

Tags : GSTN, Additional Trade Name

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Jharkhand HC Directs State to Approach Centre for Additional Medical Kits(08.04.2020)

Jharkhand High Court has directed the State Government to approach the Centre for meeting its additional requirements of medical equipment to curb the.....

Tags : Jharkhand High Court, Additional Medical Kits

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ITAT, Mumbai: Assessing Officer Cannot Make Addition on Basis of Suo-Moto Disclosure of Assessee(15.04.2022)

Income Tax Appellate Tribunal, Mumbai has ruled that the Assessing Officer cannot make any addition to assessee's income on the basis of the suo-moto .....

Tags : Income Tax Appellate Tribunal, Addition on Basis of Suo-Moto Disclosure

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Orissa HC Dismisses Challenge to Retirement of Former Additional District & Sessions Judge(15.04.2022)

Orissa High Court has dismissed challenge to a notification which notified the decision to compulsorily retire a former Additional District & Sessions.....

Tags : Orissa High Court, Retirement of Former Additional District & Sessions Judge

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CESTAT, Mumbai: Dept Bound to Accept Description of Goods on CA Certificate(21.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that the customs department is bound to accept the description of goods on the ba.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Chartered Accountant, special additional duty, customs department

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Madras HC Directs ADGP to Consider Transferring Policeman on Heath Grounds(21.10.2016)

Madras High Court has directed Additional Director General of Police (ADGP) to consider a plea made by a policeman suffering from Guillain Barre Syndr.....

Tags : Madras High Court, Additional Director General of Police, Guillain Barre Syndrome

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SC Dismisses Plea by District Judge Challenging Appointment of Additional Judges(04.05.2020)

Supreme Court has dismissed a plea seeking quashing of Presidential Order dated 30th April, 2020 which appointed a "junior" as Additional Judge of the.....

Tags : Supreme Court, Appointment of Additional Judges

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Bombay High Court to State: Identify Land to Construct Additional Prisons in Mumbai, Pune(03.03.2017)

Bombay High Court has given State Government three months to identify government land to construct additional prisons in Mumbai and Pune.

Tags : Bombay High Court, Additional Prisons

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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

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Supreme Court Issues Additional Guidelines for Court Staff, Advocates(15.04.2021)

Supreme Court has issued additional guidelines in view of the growing concerns amid sudden upsurge of Covid-19 cases and as a precautionary measure to.....

Tags : Supreme Court, Additional Guidelines for Court Staff, Advocates

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CESTAT, Delhi: No Service Tax Applicable on Additional Interest Recovered from Customers(14.12.2020)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi has held that service tax is not applicable on additional interest recovered from cust.....

Tags : Customs, Excise, Service Tax Appellate Tribunal, Additional Interest Against Delayed Payment

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Madras HC Orders Status Quo in Issue Related to Additional Mofussil Bus Stand in Karur(19.02.2021)

Madras High Court has ordered status quo to be maintained in the issue pertaining to the additional mofussil bus stand in Karur. The Court has also al.....

Tags : Madras HigH Court, Additional Mofussil Bus Stand in Karur

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Calcutta HC Awards 20 More Marks to NEET Candidate(04.01.2019)

Calcutta High Court has ordered to give 20 additional marks to a NEET candidate whose answers got wrong due to incorrect translation of questions.

Tags : Calcutta High Court, NEET, Additional Marks

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SC Orders Ahmed Patel to Face Trial Over Rajya Sabha Election(04.01.2019)

Calcutta High Court has ordered to give 20 additional marks to a NEET candidate whose answers got wrong due to incorrect translation of questions.

Tags : Calcutta High Court, NEET, Additional Marks

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Flat Owners Consent is Must Before Any Additional Construction in Housing Society: Bombay HC(04.02.2019)

Bombay High Court has held that it is mandatory for promoters to fully disclose their construction plans in a sanctioned layout plan to flat owners an.....

Tags : Bombay High Court, Additional Construction in Housing Society

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Delhi HC Seeks Government’s Reply over Non-payment of Fees to APPs(20.12.2016)

Delhi High Court has sought a report from Chief Secretary, Ministry of Law over non-payment of fees by Delhi Government to thirty-two Additional Publi.....

Tags : Delhi High Court, Additional Public Prosecutors, non-payment

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SC Grants Time to Secretary General to File Reply in Plea Seeking Appointment of Additional Judges(27.11.2020)

Supreme Court has allowed 4 weeks' time to its Secretary General to file response on a plea seeking appointment of additional judges to the top Court.

Tags : Supreme Court, Appointment of Additional Judges

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Supreme Court Expresses Prima Facie View that Centre has Duty to Create Additional Courts(04.03.2021)

Supreme Court has expressed a prima facie view that the Union Government has a duty to create additional courts for the better administration of the l.....

Tags : Supreme Court, Additional Courts

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Supreme Court Urges Centre to Create Additional Courts for Section 138 NI Act(05.03.2021)

Supreme Court has urged the Central Government to consider the establishment of additional courts to deal with the "grotesque" problem of pendency of .....

Tags : Supreme Court, Additional Courts for Section 138 NI Act

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Gauhati HC: Can’t Award Damages for Additional Work Done Without Consent of Employer(27.12.2022)

Gauhati High Court has held that arbitrator can’t invoke Section 70 of Indian Contract Act to award damages for the additional work carried out withou.....

Tags : Gauhati High Court, Damages, Additional Work, Contract Act

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

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

Tags : ITAT Delhi, Addition

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Judgments

Incidence of duty in two Enactments independent to each other and one duty can be levied without other(24.08.2016)

Notification No. 37 of 1996 dated 23.7.1996, issued by Government pursuant to trade treaty whereby specified goods in Notification when imported into .....

Tags : Special additional duty, Refund, Entitlement

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Madhya Pradesh Rajya Suraksha Adhiniyam, 1990 does not prohibit Additional District Magistrate to pass externment order(29.01.2019)

In facts of present matter, the Additional District Magistrate, has passed an order externing Respondent for a period of one year from the district co.....

Tags : Externment order, Jurisdiction, Additional District Magistrate

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Additional documents can be filed only with the leave of the Court(24.08.2017)

Plaintiff filed the present suit seeking a decree for a sum of Rs 1,48,39,218/- along with interest pendent lite and future. Pursuant to completion of.....

Tags : Additional documents, Filing, Court, Leave

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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

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If a person satisfies that, he is a necessary or a proper party or both, then, he is entitled to be added as a party to writ petition and be heard therein(04.07.2019)

Applicant is a co-accused in a criminal case. Applicant seeks to be added as a party Respondent in a writ petition which alleges perfunctory investiga.....

Tags : Proper party, Addition, Perfunctory investigation

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On mere suspicion, addition for unexplained Cash Credit cannot be made(05.03.2020)

In facts of present case, the assessee is son of Shri Madhukar Rathi. The assessee filed his return of income declaring total income of Rs.56,10,180. .....

Tags : Transaction, Genuineness, Additions, Legality

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Provisions of IT Act are not applicable on mere reimbursement of business expenses of company(16.03.2020)

The assessee being resident individual was assessed for year under consideration under Section 143(3) of Income Tax Act, 1961 (IT Act)on 28th November.....

Tags : Expenditure, Additions, Legality

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Assessee is not required to deduct tax at source on payments of foreign agency commission(24.06.2020)

Present appeal by Assessee has been directed against the Order of the Learned CIT(A), for the Assessment year (AY) 2014-2015, challenging the addition.....

Tags : Expenses, Foreign agency commission, Addition

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An unregistered agreement cannot be a ground for invoking provisions of Section 40A(2)(b) of the IT Act in absence of requirement of law(23.07.2020)

The Assessee Company was engaged in business of manufacturing and trading of ignition coils for motor vehicle engines. For the year under consideratio.....

Tags : Additions, Provision, Applicability

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The onus is always on the Assessee to substantiate with evidence to the satisfaction of the AO that cash credit is genuine(18.08.2020)

The Assessee is a society engaged in the business of manufacturing of soap. It filed its return of income on 31st August, 2010 declaring the total inc.....

Tags : Transaction, Genuineness, Additions

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Statement recorded at the back of assessee cannot be used in evidence against the assessee, unless the right of cross-examination have been granted(17.02.2021)

Present appeal by Assessee has been directed against the Order of the Learned Commissioner of Income Tax (Appeal) [CIT(A)], New Delhi, for the Assessm.....

Tags : Additions, Cross-examination, Entitlement

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When assessee proves business/commercial expediency, disallowance under Section 40A(3) of IT Act is unwarranted(18.11.2020)

The assessee is a partnership firm engaged in the business of manufacturing and fabrication of machine components. The assessment under Section 143(3).....

Tags : Disallowance, Additions, Legality

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Levy of additional costs for carry bags at payment counter without prominent prior notice is unfair trade practice(22.12.2020)

The short point involved in present case is relating to charging additional cost for carry bags, to carry the goods purchased by the Complainant, has .....

Tags : Carry bags, Additional cost, Legality

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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

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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

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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

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If the falsity, forgery, fabrication of documents is pleaded then a proper issue in respect thereof needs to be framed(16.02.2021)

Present is a petition filed under Article 227 of the Constitution of India 1950, by the Original Defendant in Civil Suit assailing the order passed by.....

Tags : Additional issue, Framing of, Legality

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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No bar in permitting amendment of pleadings or filing of additional documents in CIRP application under Section 7 of IBC(04.08.2021)

Present Appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) is against a judgment passed by the National Company Law Appellate T.....

Tags : Additional documents, CIRP, Bar

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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

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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

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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

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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

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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

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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

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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

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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

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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

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Additional depreciation of 20% of the cost of new plant and machinery acquired and installed is allowable under Section 32(1)(iia) of IT Act(23.08.2022)

The assessee is a company engaged in the business of manufacturing of sweets, namkeens and running of restaurants. It filed its return on 30th Novembe.....

Tags : Disallowance, Deletion, Additional depreciation

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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

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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

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Seized material can be considered to be incriminating in terms of Section 153C of the IT Act only if it pertains to the Assessment Years in question(26.09.2022)

Present income tax appeals have been filed challenging the common order passed by the Income Tax Appellate Tribunal ('ITAT') deleting the protective a.....

Tags : Addition, Deletion, Legality

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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

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Certificate from Collector has to be placed by the assessee to determine that particular land comes under the urban land or agricultural land(27.07.2022)

The assessee is an individual derives income by way of rent, interest and agriculture etc. The assessee filed return of net wealth for A.Y. 2010-11 de.....

Tags : Wealth tax, Addition, Legality

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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

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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

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Section 14A of IT Act will not apply, if no exempt income is received or receivable during the relevant previous year(21.11.2022)

Present Income Tax Appeal has been filed challenging the Order passed by the Income Tax Appellate Tribunal ('ITAT') for Assessment Year 2012-13. The A.....

Tags : Additions, Deletion, Legality

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Central Government is empowered not only to frame rules to regulate grant of reconnaissance permits, prospecting licences or mining leases, but also for purpose connected therewith(27.06.2017)

Present batch of writ petitions is to examine constitutional validity of Rule 64-D of Mineral Concession Rules, 1960, as amended by Government of Indi.....

Tags : Rule, Validity, Additional Royalty, Charge

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To grant the benefit of an incentive is a policy decision, exporter cannot claim the incentive as a matter of right(04.11.2022)

The exporter has preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment passed by the High Court, by which the Div.....

Tags : Benefit, Additional licence, Denial

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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

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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

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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

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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

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Licensee company cannot take recourse to coercive measure of disconnecting electricity supply for recovery of additional demand raised after expiry of two years limitation period(18.02.2020)

In the present case, for the period July, 2009 to September, 2011, the Respondent along with other consumers were billed by the licensee company (the .....

Tags : Electricity supply, Additional demand, Recovery

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Transfer of Shares being an internal family realignment cannot be treated as Gift or Perquisites(12.05.2020)

The Assessee is an investment company. Return of income was electronically filed declaring total income of Rs. 2,75,836. During the course of assessme.....

Tags : Family arrangement, Additions, Legality

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Issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal(22.03.2022)

Present appeal has been filed challenging the order passed by Income Tax Appellate Tribunal [ITAT]. Learned counsel for the Appellant states that ITAT.....

Tags : Addition, Deletion, Legality

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Demand For Additional Tax Can Be Made Only If Assessee Intended To Evade Tax(19.03.2020)

Present appeal has been filed by the Assessee challenging the Division Bench judgment of the High Court by which Civil Special Appeal filed by the Rev.....

Tags : Demand, Additional tax, Legality

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If the Assessee has mistakenly included any amount which is exempted from the payment of Income-tax, Revenue is under obligation to grant the refund of tax paid in excess by him(21.09.2020)

In facts of present case, the Assessee is a company, deriving income from agricultural activities and earning from investments. For the assessment yea.....

Tags : Additions, Exemption, Direction

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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

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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

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