Search Results for Tag : IT Act
Notifications & Circulars
Guidelines under Section 194Q of the Income-Tax Act 1961(30.06.2021)
1. Finance Act, 2021 inserted a new section 194Q in the Income-tax Act 1961 (hereinafter referred to as "the Act") which takes effect from 1st day of .....
Tags : Guidelines, Section 194Q of IT Act, 1961
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News
Govt.: Deduction Benefit under Section 35AC Only Till March 31(22.08.2016)
Government has said that benefit of deduction under section 35AC of the IT Act will only be available till March 31, in respect to the payments made t.....
Tags : Government, Section 35AC, IT Act
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Financial Crisis is a ‘Reasonable Cause’ for Delayed Deposit of TDS: ITAT(19.07.2018)
Income Tax Appellate Tribunal (ITAT) held that financial crisis can be a reasonable cause for not depositing the TDS amount with the Government accoun.....
Tags : Income Tax Appellate Tribunal, Section 273B of IT Act
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Bombay HC: Forwarding of Woman's Nude Video is ‘Sexually Explicit Act’ Under IT Act(17.06.2022)
Bombay High Court has in a plea for anticipatory bail held that a man accused of forwarding a married woman's nude video to several people would be an.....
Tags : Bombay High Court, Sexually Explicit Act, Nude Video
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Maternity Benefit Act, 2017: Act Applicable to All Those Women Workers Already on Leave on April 01(09.05.2017)
Government has clarified that it is mandatory on part of employers to extend benefit of enhanced maternity leave to those women workers who were alrea.....
Tags : Maternity Benefit Act, 2017
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Ensure Section 66A of IT Act is Not Invoked, Supreme Court Directs All States and Courts(18.02.2019)
Supreme Court has directed all state governments to remind their respective police departments of its March 24, 2005 order which led to scrapping of S.....
Tags : Supreme Court, Section 66A of IT Act
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SC Stays Madras HC Judgment on TDS Liability of Christian Nuns & Missionaries(10.05.2019)
Supreme Court has stayed Madras HC judgment which had ruled that salaries received by missionaries and nuns of Catholic Church are liable to be subjec.....
Tags : Supreme Court, Tax Deduction at Source, IT Act, 1961, Section 192
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ITAT: Penalty not to be Imposed When Legal Heir Revises Return, Voluntarily Offers Income to Tax(04.10.2017)
ITAT, Mumbai while quashing penalty proceedings against the legal heir of assessee where he revised the return and voluntarily offered the additional .....
Tags : ITAT Mumbai, Section 271(1)(c) of IT Act, 1961
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Allahabad High Court Issues Direction to Not File FIR Under Section 66A IT Act(14.12.2021)
Allahabad High Court has issued a direction to all the District Courts in Uttar Pradesh and to the Director-General of Police, Uttar Pradesh that no F.....
Tags : Allahabad High Court, Not to File FIR Under Section 66A IT Act
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Kerala High Court Issues Notice to Centre on Plea Challenging Constitutionality of S.144B of IT Act(06.12.2021)
Kerala High Court has admitted a batch of writ petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 14.....
Tags : Kerala High Court, Constitutionality of S.144B of IT Act
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Karnataka HC: Mere Reason to Believe Cannot Be Ground of Assessment Under Section 147 of IT Act(16.02.2024)
Karnataka High Court held that Assessing Officer has to be satisfied that that there is escapement of income and unlike earlier the mere reason to bel.....
Tags : Karnataka High Court, Assessing Officer, S. 147 of IT Act
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Del. HC: Mitsubishi Corporation Can’t Deduct TDS on The Amount Not Chargeable to Tax in India(20.02.2024)
Delhi High Court has held that TDS cannot be deducted by Mitsubishi Corporation under Section 195(1) of the Income Tax Act, 1961 where the amount that.....
Tags : Delhi High Court, Mitsubishi Corporation, S. 195(1) of IT Act
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Madras HC: Watching Child Pornography Does Not Attract Offence Under POCSO or IT Act(15.01.2024)
Mad. HC held that merely watching child pornography doesn’t attract offences under POCSO and IT Act. To constitute offence under POCSO Act, child must.....
Tags : Madras High Court, Child Pornography, POCSO, IT Act
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Allahabad High Court Issues Direction to Not File FIR Under Section 66A IT Act(14.12.2021)
Allahabad High Court has issued a direction to all the District Courts in Uttar Pradesh and to the Director-General of Police, Uttar Pradesh that no F.....
Tags : Allahabad High Court, Not to File FIR Under Section 66A IT Act
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Del. HC: Women Working on Contractual Basis Also Entitled to Benefits Under Maternity Benefit Act(14.03.2024)
Delhi High Court has observed that women working on a contractual basis are also entitled to benefits under the Maternity Benefit Act, 1961 even if th.....
Tags : Delhi High Court, Maternity Benefit Act, Contractual Basis
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Del. HC: IT Addition Eligible for Deduction u/s 80-IC of IT Act if Made Towards Unsub. Share Capital(04.04.2024)
Delhi High Court has held that Income Tax Addition are eligible for deduction under Section 80-IC of the Income Tax Act, 1961 if they are made towards.....
Tags : Delhi High Court, Section 80-IC of IT Act, Income Tax Addition, Unsubstantiated Share Capital
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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
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