19 August 2019


Search Results for Tag : ITAT

Judgments

Court derides lack of legislation on rehabilitation for sexual assault victims(03.11.2015)

In a case involving the rape of a minor and birth of a child as a consequence, the Allahabad High Court, taking note of the physical and mental trauma.....

Tags : Rape, rehabilitation, victim, child, compensation

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Assessee cannot argue lack of jurisdiction after pursuing adjudication on merits(12.08.2015)

In a case where the Assessee after receiving a favourable interim order from the High Court chose to pursue adjudication on merits before the High Cou.....

Tags : customs, limitation, section 28

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Failure of suit to comply with CPC at time of commencement does not lead to an automatic rejection of the plaint(24.08.2015)

The court cannot dismiss a suit or reject a plaint for the Plaintiff's failure to provide an affidavit in support of the pleadings at the time of comm.....

Tags : Commence, plaint, affidavit, limitation

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Knowledge of a specific person against whom a suit can be instituted is required under “first learns”(28.08.2015)

The Supreme Court held that Standard Chartered Bank's claim borne from a purchase of bonds worth nearly Rs. 50 crores for which it only received a pho.....

Tags : Bond, limitation, first learns, knowledge

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Bank is Liable to Pay Compensation, if the Original Title Deed had been Lost(20.02.2017)

Instant first appeal has been filed against the impugned order passed by Kerala State Consumer Disputes Redressal Commission vide which, Consumer Comp.....

Tags : Compensation, Entitlement, Limitation

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Article 134 of Limitation Act, 1963 applicable “when sale becomes absolute” and not when sale was confirmed(11.01.2017)

Instant appeal arises out of order passed by High Court of Kerala allowing revision and thereby dismissing application filed by Appellant under Order .....

Tags : Sale, Possession, Delivery, Limitation

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Notifications & Circulars

Insolvency and Bankruptcy Board of India invites public comments on Draft Regulations for Voluntary Liquidation by 8th March, 2017(14.02.2017)

The Ministry of Corporate Affairs had set-up four Working Groups to facilitate implementation of the Insolvency and Bankruptcy Code, 2016. The Working.....

Tags : Regulations, Voluntary Liquidation, Comments, Invitation

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Rehabilitation of Bonded Labour(10.07.2019)

The Government of India has implemented a Central Sector Scheme for Rehabilitation of Bonded Labourer, 2016 for providing rehabilitation assistance to.....

Tags : Rehabilitation, Bonded Labour, Scheme

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Digital Exploitation of Children(18.07.2019)

"Police" and "Public Order" are State subjects as per the Constitution of India. States/UTs are primarily responsible for prevention, detection, inves.....

Tags : Digital Exploitation, Children, Cyber crime

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Insolvency and Bankruptcy Board of India invites comments from public on the Regulations notified under the Insolvency and Bankruptcy Code, 2016(06.07.2017)

The Insolvency and Bankruptcy Code, 2016 (Code) is a modern economic legislation. Section 240 of the Code empowers the Insolvency and Bankruptcy Board.....

Tags : Regulations, Comments, Invitation

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Ministry of Food Processing Industry establishes GST facilitation cell to guide industry about GST regime(06.07.2017)

The Ministry of Food Processing Industries has established a four member GST Facilitation Cell at its office to guide the industry about the new tax r.....

Tags : GST facilitation, cell, Establishment

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Ranking and Accreditation System for Higher Educational Institutions(02.04.2018)

The Ministry of Human Resource Development has launched the National Institutional Ranking Framework (NIRF) on 29th September, 2015 to rank institutio.....

Tags : Ranking, Accreditation System, Higher Educational Institutions

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Invitation for Counter Proposals/Revised Proposals in Furtherance of the Revised Proposal Submitted by PACL Ltd. Dated July 03, 2018(10.07.2018)

The Hon'ble Supreme Court vide its order dated February 23, 2018 in Civil Appeal No. (s) 13301/2015 inter alia decided that the sale of the properties.....

Tags : Invitation, Counter Proposals, PACL Ltd., Submission

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Date for seeking comments from stakeholders and public on the Draft Financial Resolution and Deposit Insurance (FRDI) Bill extended till 31st October, 2016(20.10.2016)

The Government of India had invited stakeholder/public comments on the Draft Financial Resolution and Deposit Insurance(FRDI) Bill, 2016 from 28.9.201.....

Tags : Financial Resolution, Deposit Insurance, Comments, Invitation

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Extending the Single Window Interface for Facilitation of Trade (SWIFT) to Exports(04.01.2017)

Kind reference is invited to Board's Circulars No. 03/2016 dated 03.02.2016 and No. 09/2015 dated 31.03.2015 regarding the Indian Customs Single Windo.....

Tags : Interface, Extension, Trade, Facilitation

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AOs to not issue penalty notices under Sections 271D,E of IT Act(26.04.2016)

The Central Board of Direct Taxes set forth a “Departmental View” to assuage conflicting notions on the limitation for imposition of penalty under Sec.....

Tags : income tax, penalty notice, limitation

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Government proposes harder fight against bonded labour(17.05.2016)

The central government announced proposals to make the Rehabilitation of Bonded Labour Scheme more effective. The scheme now envisages an increase in .....

Tags : Bonded labour, rehabilitation, corpus, financial assistance

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Model Juvenile Justice Rules encompass 49 Forms(25.05.2016)

Draft Model Rules under the Juvenile Justice (Care and Protection of Children) Act 2015 were released by the Ministry of Women and Child Development.<.....

Tags : juvenile justice, draft rules, 2016, rehabilitation, adoption

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Ministry of Skill Development invites comments/ suggestions of the public on the Sharada Prasad Committee constituted to Review, Rationalize and Optimize the Functioning of Sector Skill Councils(02.05.2017)

The Ministry of Skill Development has invited comments/ suggestions of the public on the Sharada Prasad Committee constituted to Review, Rationalize a.....

Tags : Sector Skill Councils, Functioning, Comments, Invitation

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Central Board of Direct Taxes (CBDT) invites comments from stakeholders on Draft Income Computation and Disclosure Standards on Real Estate Transactions by 26th May, 2017(11.05.2017)

The Committee constituted by the Finance Minister to suggest the areas in respect of which further Income Computation and Disclosure Standards (ICDS) .....

Tags : Comments, Invitation, Income Computation

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No limitation period for reporting of the offences under the POCSO Act, 2012.(16.10.2018)

The Ministry of Women and Child Development had recently consulted Ministry of Law in view of the overriding provisions of the Protection of Children .....

Tags : Limitation period, Report, POCSO Act

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News

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

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Sushmita Sen Not Liable to Pay Tax on Compensation Received in Sexual Harassment Case: ITAT(20.11.2018)

Income Tax Appellate Tribunal, Mumbai has deleted an addition made by department against Sushmita Sen, former Miss India Universe regarding amount rec.....

Tags : ITAT Mumbai, Sushmita Sen, Coca Cola

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Company is Eligible to Claim Deduction of Educational Expenses of Director: ITAT(22.11.2018)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that education expenses incurred by a company for its Director are eligible for deduction under .....

Tags : ITAT, Mumbai, Director education expense, GST'

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Non-Residents Not Required to Disclose Their Foreign Bank Accounts: ITAT(26.11.2018)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that the non-residents are not required to disclose the details of their foreign bank accounts a.....

Tags : ITAT, Non Residents Bank Accounts

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Delay in Getting Signature of MD of Company, Sufficient Cause for Condonation of Delay: ITAT(26.11.2018)

Income Tax Appellate Tribunal ( ITAT ), Hyderabad, while condoning a delay of 92 days in filing Cross Objection filed by a Company, held that there wa.....

Tags : ITAT, Signature of MD, Condonation of Delay

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Delhi HC Allows Visitation Rights to Father Despite Contrary Settlement Agreement(04.12.2018)

Delhi High Court has granted visitation rights to the father of a four-year-old girl, despite the fact that the settlement agreement between the girl’.....

Tags : Delhi High Court, Visitation Rights to Father

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Converting Company to LLP is a ‘Transfer’: ITAT(07.12.2018)

Income Tax Appellate Tribunal (ITAT) has held that the conversion of a company into an LLP constitutes a “transfer” for the purpose of the Income Tax .....

Tags : ITAT, Converting Company to LLP

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Capital Gain of Minor can be Clubbed with Income of Mother: ITAT(17.12.2018)

Income Tax Appellate Tribunal (ITAT), Chennai has held that capital gain received by minor daughters can be clubbed in the hands of the Mother under p.....

Tags : ITAT, Capital Gain of Minor

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Wife to Get Tax Exemption Even if Investment Made in Joint Name of Husband: ITAT(18.12.2018)

Income Tax Appellate Tribunal has ruled that assessee wife can claim exemption from tax liability under Section 54F of the Income Tax Act and observe.....

Tags : ITAT, Wife to Get Tax Exemption

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No Income Tax Deduction to Law Firm for Expenses Incurred for Pleasure Tour by Counsels: ITAT(08.01.2019)

Income Tax Appellate Tribunal (ITAT), Delhi, has held that no income tax deduction can be given to the law firm, Luthra & Luthra, for the expenses inc.....

Tags : ITAT, Income Tax Deduction to Law Firm,Pleasure Tour by Counsels

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Insolvency Proceedings can be Withdrawn After Invitation Of Resolution Plans Under Regulation 36A: SC(30.01.2019)

Supreme Court has permitted withdrawal of Corporate Insolvency Resolution Process(CIRP) even after Resolution Professional issued invitation for expre.....

Tags : Supreme Court, Insolvency Proceedings, Invitation Of Resolution Plans

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Tax Benefit can be Availed on Multiple Flats' Sale, Says ITAT(12.02.2019)

Income Tax Appellate Tribunal (ITAT) has held that a taxpayer can avail of the tax benefits where long-term capital gains arising on sale of more than.....

Tags : ITAT, Tax Benefit can be Availed on Multiple Flats' Sale

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DIRECT TAXATION - In Domestic Company's Global Deal, Commissions and Not Entire Income is Taxable Domestically: ITAT(01.03.2019)

Income Tax Appellate Tribunal, in a case of Fox International, has held that when a company based in India collects commission on a global deal what i.....

Tags : ITAT, Global Deal Commissions

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DIRECT TAXATION - In Company's Global Deal, Commissions and Not Entire Income is Taxable Domestically: ITAT(01.03.2019)

Income Tax Appellate Tribunal, in a case of Fox International, has held that when a company based in India collects commission on a global deal what i.....

Tags : ITAT, Fox Internation

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CIVIL - SC Issues Directions Regarding Rehabilitation of Cured Mental Patients(05.03.2019)

Supreme Court has issued some directives for rehabilitation of those who are cured of mental illness but still languishing in asylums due to unwilling.....

Tags : Supreme Court, Rehabilitation of Cured Mental Patients

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CRIMINAL - There is No Limitation Period to Seek Declaration of Marriage As 'Null And Void': SC(07.03.2019)

Supreme Court has observed that no period of limitation is prescribed so far as presentation of petition for declaration to declare a marriage being n.....

Tags : Supreme Court, Declaration of Marriage as 'Null And Void', Limitation Period

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FAMILY - There is No Limitation Period to Seek Declaration of Marriage as 'Null And Void': SC(07.03.2019)

Supreme Court has observed that no period of limitation is prescribed so far as presentation of petition for declaration to declare a marriage being n.....

Tags : Supreme Court, Declaration of Marriage as 'Null And Void', Limitation Period

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DIRECT TAXATION - ITAT Shields Tax Relief on New House(15.03.2019)

Income-Tax Appellate Tribunal (ITAT), Mumbai bench has held that investment-linked capital gains tax exemption, available on purchase of a new house, .....

Tags : ITAT, Second House, Capital Gain, Tax Relief

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DIRECT TAXATION - Partners can’t be Taxed for Transaction Made by Firm: ITAT(18.03.2019)

Income Tax Appellate Tribunal ( ITAT ), Pune has held that the partners cannot be taxed for transaction made by the Firms.

Tags : ITAT, Partnership, Tax

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DIRECT TAXATION - Mere Execution of Power of Attorney Doesn't Amount to ‘Transfer’: ITAT(18.03.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has held that mere execution of a Power of Attorney would not amount to transfer of property for determi.....

Tags : ITAT, Power of Attorney, Transfer of Property

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DIRECT TAXATION - Addition for Unexplained Share Capital and Share Premium Can’t be Made Prior to 2013 Amendment: ITAT(27.03.2019)

Income Tax Appellate Tribunal (ITAT) has held that addition in respect of share capital and premium by treating the same as unexplained cannot be made.....

Tags : Income Tax Appellate Tribunal, ITAT, Income Tax Act, 1961

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DIRECT TAXATION - ITAT Rejects Fake Claim for Deduction of Rent Paid to Mother as Same Was an Afterthought(27.03.2019)

Income Tax Appellate Tribunal (ITAT) has disallowed a fake claim for deduction because it was established that the rent paid to mother was nothing, bu.....

Tags : Income Tax Appellate Tribunal, ITAT, Rent Deduction, false claim

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DIRECT TAXATION - Delay in Statutory Audit is Reasonable Cause for Delayed Filing of Tax Audit Report: ITAT(27.03.2019)

Income Tax Appellate Tribunal (ITAT) has held that the delay in completion of statutory audit can be a reasonable cause for delay in filing of the tax.....

Tags : Income Tax Appellate Tribunal, ITAT, statutory audit, tax audit report

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DIRECT TAXATION - ITAT: Mere Suspicion that Expenditure is for Non-Business Purposes Can’t be a Ground for Addition(28.03.2019)

Income Tax Appellate Tribunal (ITAT) has held that addition cannot be made merely on the ground that the expenditure is for non-business purposes.

Tags : Income Tax Appellate Tribunal, ITAT

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Federal Tax, State Tax and Disability Tax in USA Eligible for Credit Under Income Tax Act: ITAT(02.04.2019)

Income Tax Appellate Tribunal (ITAT), Hyderabad has held that the federal tax, state tax and medicare-cum-disability tax in USA is eligible for sectio.....

Tags : ITAT, Federal Tax, Disability Tax

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Firm which is Not a Shareholder in Pvt. Company can’t be Taxed for Deemed Dividend: ITAT(04.04.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that a Firm, which is not a shareholder in a private company cannot be taxed for deemed d.....

Tags : ITAT, Deemed Divident, Firm not a shareholder

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Firm which is Not a Shareholder in Pvt. Company can’t be Taxed for Deemed Dividend: ITAT(04.04.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that a Firm, which is not a shareholder in a private company cannot be taxed for deemed d.....

Tags : ITAT, Deemed Divident, Firm not a shareholder

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Advance Received from Promoters in Cash Through Current Accounts Not violation of S. 269SS: ITAT(04.04.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has held that no penalty can be imposed for receiving advances from the promoters in cash through their .....

Tags : ITAT, Section 269SS, Promoters

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Section 50C can’t be Applied When Property Sold Under Pressure: ITAT(05.04.2019)

Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the provisions of Section 50C of the Income Tax Act, 1961 cannot be applied when the.....

Tags : ITAT, Chennai Bench, Section 50 C Income Tax Act

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Holding Period of House Starts from Date of Allotment, Not Registration: ITAT(08.04.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that date of allotment of a house shall be treated as the date of acquisition and holding .....

Tags : ITAT, Date of Allotment, Holding Period

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Sale of Client Relationship and Goodwill by CA Firm Constitute Capital Gain: ITAT(10.04.2019)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that sale of client relationship and goodwill by firm is capital asset under section 2(14),.....

Tags : ITAT, CA Firm, Sale of Client Relationship and Goodwill

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IT Deduction Available on Purchase of Two Houses Even If Investment is Not of Capital Gain: ITAT(12.04.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that deduction under section 54 Income Tax Act is available on purchase of two residential.....

Tags : ITAT, Residential Houses, Capital Gain

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Long-Term Employees Benefits Deductible While Computing Book Profit: ITAT(15.04.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that long term employees benefits such as gratuity, leave encashment, ex-gratia & bonus e.....

Tags : ITAT, Long-Term Employees Benefits

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ITAT Slams Tax Dept. for Negligence in Maintaining Records(19.04.2019)

Income Tax Appellate Tribunal (ITAT), Pune bench has criticised income tax department for its negligence in keeping records while granting Section 12A.....

Tags : ITAT, Negligence, Maintaining Records

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Defect of Manual Filing of Appeal Instead of E-Filing is Curable: ITAT(19.04.2019)

Income Tax Appellate Tribunal (ITAT), Jaipur bench has allowed an assessee to re-file an appeal which was supposed to be filed electronically but was .....

Tags : ITAT, Manual Filing

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Penalty Proceedings can’t be Initiated Without a Specific Charge: ITAT(19.04.2019)

Income Tax Appellate Tribunal (ITAT), Indore bench has ruled that no penalty proceedings can be initiated on a suspected defaulter assessee without sp.....

Tags : ITAT, Penalty Proceedings, Specific Charge

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Bombay HC Constitutes All-Women Committee to Avoid Sexual Exploitation of Minor Tribal Girls(19.04.2019)

Bombay High Court has issued a series of directions, after taking up a matter on urgent basis in view to protect hundreds of minor tribal girls and ha.....

Tags : Bombay High Court, All-Women Committee to Avoid Sexual Exploitation

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No TDS on Broadcast Company on Channel Placement Fees: ITAT(23.04.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that Tax Deduction at Source (TDS) provision will not be applicable for broadcast company .....

Tags : ITAT, Broadcast Company

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Can't be Said That Attack Made at Spur of Moment Without Premeditation in case of Multiple Wounds: SC(24.04.2019)

Supreme Court while deciding a criminal appeal has observed that it cannot be said that attack was made at the spur of the moment without pre-meditati.....

Tags : Supreme Court, Attack Made at Spur of Moment Without Premeditation, Multiple Wounds

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Can't be Said That Attack Made at Spur of Moment Without Premeditation in Case of Multiple Wounds: SC(24.04.2019)

Supreme Court, while deciding a criminal appeal, has observed that it cannot be said that attack was made at the spur of the moment without pre-medita.....

Tags : Supreme Court, Attack Made at Spur of Moment Without Premeditation, Multiple Wounds

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Acquisition of Tenancy Right Not Eligible for Capital Gain Exemption: ITAT(01.05.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that the acquisition of the tenancy rights would not amount to purchase or construction of a new.....

Tags : ITAT, Acquisition of Tenancy Right, Capital Gain Exemption

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ITAT Kolkata: Sale of Software not Royalty as per Indo-Ireland DTAA(16.05.2019)

ITAT Kolkata has held that the sale of the software would not constitute ‘royalty’ as per the Double Taxation Avoidance Agreement (DTAA) between India.....

Tags : ITAT, Software

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ITAT: TDS Not Applicable on Sale of Property if Consideration of Co-owners Does Not Exceed Rs. 50L(16.05.2019)

ITAT Jodhpur has held that the provisions of TDS would not be applicable on the sale of property if the sale consideration do not exceed Rs. 50 lakhs.

Tags : ITAT, TDS

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ITAT Confirms Disallowance Since Sham Transactions Under the Garb of Donation Was Used for Evasion(20.05.2019)

Income Tax Appellate Tribunal, Chennai has held that the Assessing Officer was rightly disallowed deduction claim since their involved sham transactio.....

Tags : ITAT, Disallowance

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ITAT: Non-Filing of Income Tax Return Cannot be a Ground to Deny Capital Gain Exemption(21.05.2019)

ITAT Bangalore has observed that the benefit of the capital gain exemption cannot be denied to a taxpayer on the ground that the income tax return is .....

Tags : ITAT, Exemption

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ITAT: Cash Loan from Parents and Brother for Purchasing House for Whole Family do Not Attract Penalty(21.05.2019)

ITAT Delhi has ruled that the cash loan received from the parents and brother of the Assessee for the purchase of the house for the whole family canno.....

Tags : ITAT, Cash Loan

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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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ITAT: Salary Paid to Employees of University Not Subject to TDS(23.05.2019)

ITAT Cochin has ruled that the salary paid to the employees of the Concerned University would not be subject to Tax Deduction at Source ( TDS ) as the.....

Tags : ITAT, TDS

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ITAT: Self-Occupied Property Cannot Enter Into the Block of Depreciable Asset(27.05.2019)

Income Tax Appellate Tribunal Mumbai has recently rejected Bollywood singer Sonu Nigam’s plea by holding that the self-occupied property cannot enter .....

Tags : ITAT, Property

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ITAT: Approval Cannot be denied on Ground That Society is Not Engaged in Charitable Activities(28.05.2019)

ITAT Mumbai has held that the benefit of Section 80G under the Income Tax Act, 1961 cannot be denied to society solely for the reason that it is not i.....

Tags : ITAT, Approval

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ITAT: Normal or Corpus Donation Cannot be Treated as Anonymous Donation(03.06.2019)

ITAT Delhi has held that a normal or corpus donation cannot be treated as an anonymous donation under the Income Tax Act, 1961.

Tags : ITAT, Donation

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ITAT Condones Delay as Chartered Accountant Was Busy with ICAI Election(03.06.2019)

ITAT Jaipur has condoned the delay in filing an appeal before the Commissioner of Income Tax (Appeals) as the Chartered Accountant of the Assessee was.....

Tags : ITAT, ICAI

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ITAT: Subscription Fee to Access an Online Database is Business Income, Not ‘Royalty’ or FTS(03.06.2019)

ITAT Mumbai has recently held that the subscription fee charged by the Assessee-Company to access an online database must be treated as business incom.....

Tags : ITAT, Online Database

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ITAT: Lorry Booking Agent not Liable to Deduct TDS(03.06.2019)

ITAT Delhi has held that a person who is merely a lorry booking agent is not bound to deduct TDS under Section 194C of the Income Tax Act, 1961.

Tags : ITAT, TDS

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ITAT: Extinguishment of Right in Property Would Result in Capital Gain(03.06.2019)

ITAT Mumbai has held that the extinguishment of any rights in the property would result in the capital gain under the Income Tax Act, 1961.

Tags : ITAT, Capital Gain

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ITAT: Penalty Cannot be Levied on Retrospective Amendment(03.06.2019)

ITAT Ahmedabad has held that the Assessee cannot be penalized on ground of a retrospective amendment under the Income Tax Act, 1961.

Tags : ITAT, Penalty

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ITAT Lucknow : Rent from Sub-Letting of Warehouse is “Income from Other Sources”(04.06.2019)

Income Tax Appellate Tribunal (ITAT) Lucknow has ruled that the income received by the Assessee by sub-letting a warehouse for commercial purpose woul.....

Tags : ITAT Lucknow, Income from other sources

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ITAT Delhi: ‘Personal Use’ has Important Role in Granting Depreciation on any Vehicle(04.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has held that the element of personal use has a significant role to play while granting depreciation on any.....

Tags : ITAT Delhi, Personal Use

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ITAT Delhi: Cost of Investment in Land is part of Cost of Construction of Residential House(07.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has noted that the cost of investment in land is also part of the cost of construction of the residential h.....

Tags : ITAT Delhi, Investment

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ITAT Bangalore: Income from Sale of Cocoons Taxable as “Other Income”(12.06.2019)

Income Tax Appellate Tribunal (ITAT), Bangalore has noted that the income received from the sale of cocoons is not agricultural income and is taxable .....

Tags : ITAT Bangalore, Other Income

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ITAT Chennai: Entries in Books of Accounts Does Not Prove Genuineness of Expenditure(12.06.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has held that mere entries in the books of accounts do not prove genuineness of the expenditure. The Tri.....

Tags : ITAT Chennai, Expenditure

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ITAT Delhi: Remuneration to Director in Proportion to Experience Having No Impact is Not ‘Dividend’(12.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has noted that the remuneration paid to Director of company, who is an experienced Chartered Accountant in .....

Tags : ITAT Delhi, Dividend

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ITAT Delhi: Rent from Fit-Out Hire Charges Will Fall Under Business Income(13.06.2019)

Income Tax Appellate Tribunal (ITAT), Delhi has noted that the income received from Fit-out Hire Charges would constitute “business income” under the .....

Tags : ITAT Delhi, Business Income

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ITAT Kolkata: Tax Payable in India Even if Technical Services of Testing Performed Abroad(14.06.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata has noted that tax payable for technical services of testing is performed outside the country if the res.....

Tags : ITAT Kolkata, Technical Services

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ITAT Delhi: Availability of Capital Gain Exemption to More Than One House if HUF Property Sold(18.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has noted that the capital gain exemption under Section 54 of the Income Tax Act, 1961 should be given to m.....

Tags : ITAT Delhi, Capital Gain Exemption

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ITAT Ludhiana: One-Time Settlement Debt Not Advantageous if Loan Granted Was Separate Transaction(18.06.2019)

Income Tax Appellate Tribunal (ITAT Ludhiana) has observed that the one-time settlement of debt by the bank cannot be treated as beneficial from the b.....

Tags : ITAT, Ludhiana, Loan

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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

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ITAT Cochin: Compulsory Acquisition of Urban Agricultural Land Entitled for Tax Exemption(19.06.2019)

Income Tax Appellate Tribunal (ITAT) Cochin has noted that the compulsory acquisition of the urban agricultural land is eligible for tax exemption und.....

Tags : ITAT Cochin, Exemption

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ITAT Delhi Grants Long-Term Capital Gains Tax on Prannoy and Radhika Roy(20.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has upheld addition of Long Term Capital Gains Tax against the Roys for realising share sale consideration .....

Tags : ITAT Delhi, Prannoy

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ITAT Chennai: Capital Gain Exemption Not Allowable Merely Due to Agreement Without Payment Evidence(20.06.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has observed that the exemption under Section 54F of the Income Tax Act, 1961 (Act) is allowable merely .....

Tags : ITAT Chennai, Capital Gain Exemption

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ITAT Kolkata: Old, Uninhabitable House Cannot be Subject to Tax on Notional Rent Basis(20.06.2019)

Income Tax Appellate Tribunal (ITAT) Kolkata has noted that notional rent cannot be applied to determine house property income towards an old uninhabi.....

Tags : ITAT Kolkata, Notional Rent

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ITAT Pune: Deities Are Assessable According to Tax Rates Applicable to Individuals(20.06.2019)

Income Tax Appellate Tribunal (ITAT Pune) has held that the tax rates applicable to individuals are also applicable to deities under the Income Tax Ac.....

Tags : ITAT Pune, Deities

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ITAT Bangalore Deletes Addition Against Flipkart India(20.06.2019)

Income Tax Appellate Tribunal (ITAT Bangalore) has granted relief to the e-com giants Flipkart India by deleting the additions made by the Income Tax .....

Tags : ITAT Bangalore, Flipkart India

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ITAT Pune: Revisional Jurisdiction Cannot be Invoked Against an Illegal Re-Assessment(20.06.2019)

Income Tax Appellate Tribunal (ITAT Pune) has noted that the revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked b.....

Tags : ITAT Pune, Revisional Jurisdiction

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ITAT: Depreciation Not Allowable on Office Premises if it is Assessed as House Property Income(24.06.2019)

Income Tax Appellate Tribunal (ITAT) Mumbai has held that the Assessee is not eligible to claim depreciation on office premises granted on the lease a.....

Tags : ITAT, Depreciation

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ITAT Kolkata: Delay in Filing TDS Due to Sudden Resignation of Accountant Will be Condoned(25.06.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata bench has observed that the delay in filing of Tax Deduction at Source (TDS) return due to the sudden re.....

Tags : ITAT Kolkata, TDS

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ITAT Kolkata: Subsidy Collected Under Technical Upgradation Fund Scheme is Capital Receipt(25.06.2019)

Income Tax Appellate Tribunal (ITAT) Kolkata has noted that the subsidy received under the technical upgradation fund (TUF) scheme is the capital rece.....

Tags : ITAT Kolkata, Capital Receipt

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ITAT Delhi: Land Cannot be Treated as Stock in Trade in Case of Nil Construction(27.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has observed that if no business activity or construction is carried out on a piece of land, it can still b.....

Tags : ITAT Delhi, Stock in Trade

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ITAT Delhi Allows Addition Since Share Transactions are Sham Transactions to evade Tax(27.06.2019)

Income Tax Appellate Tribunal (ITAT) has allowed an addition by finding that the share transaction leading to long term capital gain were actually sha.....

Tags : ITAT Delhi, Sham Transactions

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ITAT Mumbai: Exemption Cannot be Refused to Education Trust Since it Provided Some Facilities(28.06.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai has noted that the exemption under the Income Tax Act, 1961 cannot be denied to an education trust merely.....

Tags : ITAT Mumbai, Exemption

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ITAT Mumbai Strikes Down Addition to Shilpa Shetty’s Income(01.07.2019)

ITAT Mumbai has struck down addition to Rs 5.4 crore to Shilpa Shetty’s income for the financial year 2010-2011. She was a brand ambassador for the IP.....

Tags : ITAT, Shilpa Shetty

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ITAT Delhi: Tax Exemption Cannot be Denied Merely Because One Donation in One Year is Doubtful(01.07.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that the income tax exemption cannot be denied to a Trust merely because one donation in one yea.....

Tags : ITAT Delhi, Tax Exemption

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ITAT Mumbai: Wrong Claim for TDS Will Not Attract Penalty(03.07.2019)

Income Tax Appellate Tribunal (ITAT) Mumbai has ruled that a wrong claim for TDS cannot be a ground to invoke penalty proceedings under Section 271(1).....

Tags : ITAT Mumbai, Penalty

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ITAT Delhi: Order Procurement Services Rendered Abroad Not Taxable in India(03.07.2019)

Income Tax Appellate Tribunal (ITAT), Delhi has held that the order procurement services rendered abroad are not taxable in India.The Tribunal noted t.....

Tags : ITAT Delhi, Procurement Services

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ITAT Kolkata: Uniform Allowance to Employees Not Taxable as Fringe Benefits(03.07.2019)

Income Tax Appellate Tribunal (ITAT ) Kolkata has held that the uniform allowance to the employees is not taxable as fringe benefits under the Income.....

Tags : ITAT Kolkata, Uniform Allowance

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Apex Court: Outer Limitation for Possession Suit Based on Title Will Not Get Lost(04.07.2019)

Apex Court has noted that merely because relief of declaration is also sought in a suit for possession the outer limitation of twelve years is also no.....

Tags : Apex Court, Outer Limitation

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ITAT Chandigarh: Penalty Granted on Surrender Made on Account of Discrepancy in Stock(04.07.2019)

Income Tax Appellate Tribunal (ITAT), Chandigarh has ruled that the penalty under Section 271AAB of the Income Tax Act, 1961 was rightly imposed in th.....

Tags : ITAT Chandigarh, Penalty

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ITAT: Section 50C of 1961 Act Not Applicable on Brokerage Costs Incurred on Sale Consideration(09.07.2019)

Income Tax Appellate Tribunal (ITAT) Ahmedabad has ruled that Section 50C of the Income Tax Act, 1961 (1961 Act) cannot be applicable in case of broke.....

Tags : ITAT, Brokerage Costs

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ITAT, Kolkata: Registration u/s 12A Cannot be Denied to Trust For Collecting Fee From Students(17.05.2017)

ITAT, Kolkata has held that registration under section 12A of Income Tax Act cannot be denied to a Trust merely on ground it collects fee from the stu.....

Tags : ITAT, Kolkata, Trust

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ITAT: TDS Applicable to Payments Towards Channel Carriage Fees, Up-Linking, Bandwidth Charges(17.05.2017)

ITAT Kolkata has held that payments on account of channel carriage fees, up-l inking charges and Bandwidth charges are not in nature of payment toward.....

Tags : ITAT, Kolkata, Carriage Fees, Up-Linking, Bandwidth Charges

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ITAT, Bangalore: Payments in Foreign Currency For Travel Etc. Excludable From Export, Total Turnover(18.05.2017)

ITAT, Bangalore has held that payments made in foreign currency towards foreign travel, telecommunication expenses & ex-pat salary are excludable from.....

Tags : ITAT, Bangalore, Export, Total Turnover

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ITAT Delhi: Corpus Fund Received for Capital Expenditure Not Taxable If Trust Not Registered(23.05.2017)

Delhi ITAT has held that corpus fund which is meant for specific purpose to meet out capital expenditure could not be part of annual receipts of educa.....

Tags : Delhi ITAT, Capital Expenditure

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ITAT Mumbai Says 'Sponsoring Foreign Trips of Doctors for Business Promotion is Expenditure'(29.05.2017)

Mumbai ITAT has held that sponsoring foreign trips of doctors for business promotion is allowable as expenditure under provisions of Income Tax Act.

Tags : Mumbai ITAT, foreign trips, Income Tax Act

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ITAT Hyderabad: Serving Notice to Assessee is Mandatory Requirement Under IT Act(29.05.2017)

ITAT Hyderabad has held that serving notice to assessee and giving him an opportunity to be heard is not an “empty formality”, but is a mandatory requ.....

Tags : ITAT Hyderabad, Notice, Assessee

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ITAT, Ahmedabad: Security Guards Employed by Assessee Unit Are Workers Engaged in Manufacturing(29.05.2017)

ITAT, Ahmedabad has held that Security Guards employed by assessee-unit must be considered as part of workers engaged in manufacturing process for pur.....

Tags : ITAT, Ahmedabad, Security Guards

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ITAT, Mumbai: No Income Tax on Gift made by HUF to its Member(29.05.2017)

ITAT, Mumbai has held that Gift given by an HUF to its member is not taxable in hands of member under Income Tax Act since “HUF” can be treated as “re.....

Tags : ITAT, Mumbai, Gift, Income Tax

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Supreme Court: Art 113 of Limitation Act Cannot Be Invoked If Case is Governed by Specific Entry(18.09.2017)

Supreme Court has held that period of limitation under residuary Article 113 cannot be invoked if there is any other specific entry governing the case.....

Tags : Supreme Court, limitation

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ITAT Bengaluru: Cost Incurred on Alteration/Renovation on Purchased Unit is Eligible for Capital Gain(26.09.2017)

A Division bench of ITAT Bengaluru has held that the benefit of Section 54F of the Income Tax Act, 1961 can be extended to the cost incurred by the as.....

Tags : ITAT Bengaluru, Exemption, Capital Gain

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Delhi High Court: Statute Of Limitation Puts The Sword Of Damocles To Rest(03.10.2017)

Delhi High Court while refusing to hear an Appeal filed after a delay of 504 days noted that the application for condonation of delay did not disclose.....

Tags : Delhi High Court, Limitation

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ITAT: Rent From Hoardings Received by Co-operative Housing Society Taxable as ‘House Property Income’(04.10.2017)

In an important ruling, Ahmadabad bench of ITAT has held that the rent received by a Co-operative housing society by letting out space for hoardings a.....

Tags : ITAT, Income from House Property, Income Tax Act, 1961

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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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ITAT Hyderabad Quashes Assessment, Rules that Sale Agreement between Son and Father is Valid(04.10.2017)

In an important ruling, ITAT, Hyderabad bench while quashing the assessment proceedings has held that a sale agreement between son and father cannot b.....

Tags : ITAT Hyderabad

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ITAT: Distribution Fee Paid By Google India to Google Ireland for 'Adwords' is Taxable in India(27.10.2017)

Bengaluru ITAT has held that distribution fee paid by Google India to Google Ireland for use of its ‘Adwords programme’ is taxable in India as ‘royalt.....

Tags : ITAT, Google

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Delhi HC to Govt: Rehabilitate Those Wrongfully Jailed(04.12.2017)

Delhi High Court, while empathizing with victims of wrongful imprisonment, has said that there is an "obvious gap" in law to compensate and rehabilita.....

Tags : Delhi High Court, Rehabilitation

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Consider Allotting Two Plots to House Displaced People: Bombay High Court(27.03.2018)

Bombay High Court has asked the Maharashtra government to consider allotting two plots in suburbs, originally reserved for a cancer hospital and a pub.....

Tags : Bombay High Court, Rehabilitation

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Consider Allotting Two Plots to House Displaced People: Bombay High Court(27.03.2018)

Bombay High Court has asked the Maharashtra government to consider allotting two plots in suburbs, originally reserved for a cancer hospital and a pub.....

Tags : Bombay High Court, Rehabilitation

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Why No Fixed Working Hours for Cops, Asks Madras High Court(27.03.2018)

Madras High Court has directed the authorities to answer a query as to why not the state government fix definite working hours for the police force.

Tags : Bombay High Court, Rehabilitation

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Profit Earned by Housewife from Share Transaction is Business Income, Not Capital Gain: ITAT(27.03.2018)

Delhi Bench of ITAT,has ruled that the profit earned by a Housewife on the purchase and sale of shares would amount to business income and net short-t.....

Tags : ITAT, Capital Gain

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ITAT,Hyderabad: No Penalty If Assessee Discloses Correct Income During Scrutiny(30.05.2017)

Income Tax Appellate Tribunal (ITAT), Hyderabad has held that penalty under Section 271(1)(c) of Income Tax Act is not leviable in a case where assess.....

Tags : Income Tax Appellate Tribunal (ITAT), Hyderabad

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ITAT, Delhi: Commissioner Sanction Not Required for Contribution towards EPF Under EPF Act(31.05.2017)

ITAT Delhi has held that approval by Commissioner of Income Tax is not a mandatory requirement to allow deduction of contribution towards EPF under se.....

Tags : ITAT Delhi, Income Tax Act, Employees provident Fund Act

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ITAT Bangalore: Expenditure Incurred on Issuance of Debentures is Revenue Expenditure(01.06.2017)

ITAT Bangalore has directed the AO to allow expenditure incurred in relation to issuance of debentures as it constitute revenue expenditure under the .....

Tags : ITAT Bangalore, Revenue Expenditure

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CBDT: Now File Statement of Financial Transaction at Tin Facilitating Centers(02.06.2017)

Central Board of Direct Taxes (CBDT) has enabled filing of Statement of Financial Transaction (SFT) at Tin Facilitating Centers (TIN-FC).

Tags : Central Board of Direct Taxes, Statement of Financial Transaction, Tin Facilitating Centers

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ITAT, Jaipur: No Penalty if Assessee Failed to File E-TDS within Time Due to Non-availability of PAN(02.06.2017)

ITAT, Jaipur has held that penalty cannot be levied under Income Tax Act if assessee failed to file E-TDS return within stipulated time frame due to n.....

Tags : ITAT, Jaipur, E-TDS

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ITAT Delhi: Employees of University Entitled to Full Exemption of Arrears of Gratuity(06.06.2017)

ITAT Delhi has held that an employee of a ‘University’ is entitled to full exemption of arrears of Gratuity and leave encashment u/s 10(10) of Income .....

Tags : ITAT Delhi, Gratuity, leave encashment

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ITAT Kolkata: Rent-Free Accommodation to Part Time-Director from Company is Not ‘Business Income'(08.06.2017)

ITAT Kolkata has held that rent-Free accommodation received by a Part Time-Director cum Employee from the Company cannot be taxable as “Business Incom.....

Tags : ITAT Kolkata, Rent-Free Accommodation

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ITAT Chennai: Activities of Tamil Nadu Cricket Association are Not ‘Commercial’(08.06.2017)

ITAT Chennai has held that activities of Tamil Nadu Cricket Association are not “Commercial” in nature and hence exemption to assessee under section 1.....

Tags : ITAT Chennai, Tamil Nadu Cricket Association

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ITAT Kolkata: Shareholding by Subsidiary Co. Irrelevant While Considering ‘Deemed Dividend’ Liability(09.06.2017)

ITAT Kolkata has held that shareholding by Subsidiary Company is irrelevant while considering ‘deemed dividend’ liability of Holding Company under sec.....

Tags : ITAT Kolkata, Income Tax Act

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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

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ITAT, Delhi: Section 50C Applicable to Sale of Leasehold Rights(12.06.2017)

ITAT Delhi has held that income earned from transfer of leasehold rights is chargeable to Income Tax under section 50C of Income Tax Act which provide.....

Tags : ITAT, Delhi, Leasehold Rights

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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

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ITAT, Mumbai: Receipt from Sale of Shares by a Share Broker is Taxable as ‘Capital Gains’(13.06.2017)

ITAT, Mumbai has held that amount received by a Share Broker is taxable as capital gain under provisions of Income Tax Act.

Tags : ITAT, Mumbai

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ITAT Mumbai Allows Claim of TDS Credited on Unrealized Income(14.06.2017)

ITAT, Mumbai has allowed assesses claim towards TDS credited on unrealized income.

Tags : ITAT, Mumbai, TDS

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ITAT, Bengaluru: No Exemption to Society For Investment in Fixed Asset using Loan Amount(15.06.2017)

ITAT, Bengaluru has held that assessee-society is not entitled to exemption in respect of investment in fixed asset using loan amount under section 11.....

Tags : ITAT, Bengaluru, Income Tax Act

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ITAT, Bangalore: Income of Minor Beneficiaries Can be Clubbed to Income of Parents(19.06.2017)

ITAT, Bangalore has held that income of minor beneficiaries can be clubbed to income of parents under section 64(1)(a) of Income Tax Act, 1961.

Tags : ITAT, Bangalore, Minor, Income

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ITAT Chandigarh: Interest from Bank Deposits Prior to Commencement of Business is Capital Receipt(20.06.2017)

ITAT Chandigarh has held that interest from Bank deposits prior to the period of commencement of business is Capital receipt.

Tags : ITAT Chandigarh, Capital Receipt

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ITAT Cochin: ‘Secret Commission’ to Doctors for Scanning & Medical Examinations Are Subject to TDS(20.06.2017)

ITAT, Cochin has held that assessee-company is liable to pay TDS under section 194H of Income Tax Act in respect of payment of secret commission to do.....

Tags : ITAT, Cochin, Secret Commission

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ITAT Cochin: ‘Secret Commission’ to Doctors for Scanning & Medical Examinations Are Subject to TDS(20.06.2017)

ITAT, Cochin has held that assessee-company is liable to pay TDS under section 194H of Income Tax Act in respect of payment of secret commission to do.....

Tags : ITAT, Cochin, Secret Commission

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ITAT Delhi Says 'No' to Interest for Late Payment of TDS due to Connectivity issues at Bankers' End(21.06.2017)

ITAT, Delhi has held that assessee cannot be treated as Assessee-in-Default for Late payment of TDS due to system and connectivity issues at the banke.....

Tags : ITAT, Delhi, TDS

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Delhi HC Directs Tihar Jail to Ensure Reformation Through Education, Meditation, Counselling(26.06.2017)

Delhi High Court has reduced sentence awarded to a murder convict, and issued a set of guidelines for his reformation and rehabilitation.

Tags : Delhi High Court, Education, Meditation, Counselling

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Kerala High Court:Arbitration Appeals are Bound by Rules of Limitation(04.07.2017)

Kerala High Court has ruled that even in absence of express provisions, arbitration appeals are bound by rules of limitation.

Tags : Kerala High Court, Rules of Limitation

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Supreme Court Asks Centre to Initiate Process to Fill Up Vacancies In ITAT(07.07.2017)

Supreme Court has given three weeks time to Centre to initiate process of filling up vacancies of presidents, vice presidents and members in different.....

Tags : Supreme Court, ITAT

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Gujarat High Court: Ban on Mobile Internet during Patel Agitation was Just and Proper(16.09.2015)

Gujarat High Court has dismissed Public Interest Litigation seeking declaration of mobile internet ban violation of fundamental right and upheld State.....

Tags : Gujarat High Court,Patel Agitation

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Punjab and Haryana HC: ITAT Does Not Have Power to Stay Tax Prosecution(30.11.2015)

Punjab and Haryana High Court while deciding a case involving Jindal Steel & Power Ltd., has held that Income Tax Appellate Tribunal (ITAT) doesn't ha.....

Tags : Punjab and Haryana High Court, ITAT

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Punjab and Haryana HC: Neutral Authority Should Watch Rehab Centres(07.12.2015)

Punjab and Haryana HC has asked Punjab, Haryana and Chandigarh to explore if they were ready to appoint separate authority for independent monitoring .....

Tags : Punjab and Haryana HC, Punjab, Haryana , Chandigarh, rehabilitations centres

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Modi Government Notifies Rules for Land Acquisition Bill 2013(21.12.2015)

Modi Government has notified rules for Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013, pass.....

Tags : Modi Government, Land Acquisition, Rehabilitation and Resettlement Act 2013

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SC: Country Cannot be Held to Ransom by Agitations(24.02.2016)

Supreme Court, while taking a tough stand on the agitations which cause huge problems to the common man, has said that Bharatiya Janata Party (BJP), C.....

Tags : Supreme Court, , Agitations

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Punjab and Haryana HC Takes Cognizance on Allegation of Rapes By Rioters During Jat Stir(25.02.2016)

Punjab and Haryana HC has taken cognizance of media reports that some women, who were commuting on Delhi-Ambala highway (NH-1), had been allegedly str.....

Tags : Punjab and Haryana HC, Jat agitation

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SC over Jat Agitation: Can't Order Military To Shoot At Crowd(01.03.2016)

Supreme Court, while dismissing a plea seeking giving free hand to Army to control unruly mob during the Jat agitation in Haryana, has said that it ca.....

Tags : Supreme Court,Jat Agitation

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Delhi HC to Civic Bodies: Give Sanitation Workers Their Salaries(20.04.2016)

Delhi HC has directed three civic bodies of Delhi to ensure that the March wages be paid to all the sanitation workers "within a week without fail".

Tags : Delhi HC , Sanitation Workers

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NGT Notices Centre, AAP Govt, Municipal Corporation over Sanitation Workers Strike(10.01.2017)

National Green Tribunal (NGT) has issued a notice to Centre, Delhi government, East Delhi Municipal Corporation and Union of sanitation workers over s.....

Tags : National Green Tribunal, Sanitation Workers, Strike

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Delhi HC Directs EDMC to Immediately Pay Salaries of Sanitation Workers(11.01.2017)

Delhi High Court has directed East Delhi Municipal Corporation (EDMC) to ensure that any garbage dumped on east Delhi roads is immediately cleared and.....

Tags : Delhi High Court, East Delhi Municipal Corporation, Sanitation Workers

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NGT Directs AAP Govt to Pay Salaries to Sanitation Workers(13.01.2017)

National Green Tribunal (NGT) has directed Delhi Government to pay salaries to sanitation workers of East Delhi Municipal Corporation(EDMC) without "d.....

Tags : National Green Tribunal , sanitation workers, East Delhi Municipal Corporation

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Kerala HC Issues Norms for Journalists Accreditation for Reporting Court Proceedings(18.11.2016)

Kerala High Court has published norms for regular accreditation of journalists wanting to report High Court proceedings.

Tags : Kerala High Court, journalists, accreditation

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Punjab & Haryana HC Seeks DGP’s Report over Witness Protection in Jat Agitation Case(05.12.2016)

Punjab and Haryana High Court has directed Haryana Director General of Police (DGP) to file an affidavit about steps taken to protect witnesses relate.....

Tags : Punjab and Haryana High Court, Director General of Police, Jat agitation

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ITAT Clarifies on Rent Deposits(07.06.2016)

Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has observed that the notional interest on security deposit paid by an employer to the landlord c.....

Tags : Income Tax Appellate Tribunal, ITAT, security deposit

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Punjab and Haryana HC Slams Haryana Government over Suggesting Non-Monitoring of Jat Agitation(26.09.2016)

Punjab and Haryana HC has slamed Haryana Government for "suggesting" it to not to monitor investigation of around 2,100 criminal cases related to viol.....

Tags : Punjab and Haryana HC, Jat agitation

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Punjab and Haryana High Court: Stop Pressuring Trial Judge in Jat Agitation Case(01.03.2017)

Punjab and Haryana High Court has observed that a judge hearing violence cases registered during February 2016 Jat agitation was "under pressure".

Tags : Punjab and Haryana High Court, Jat Agitation

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Supreme Court Slams Centre for Delay in Tax Tribunal Appointments(07.03.2017)

Supreme Court has said that Governments inaction with regard to appointment of President and Vice-Presidents of ITAT is causing enormous hardship to l.....

Tags : Supreme Court, ITAT, Appointment

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ITAT, Mumbai Directs Shah Rukh Khan to Pay Tax on Notional Rent From Dubai Villa(23.03.2017)

Income-tax Appellate Tribunal, Mumbai (ITAT) has ruled that actor Shah Rukh Khan has to include notional rent from his Dubai villa in his income-tax r.....

Tags : ITAT, Mumbai, Shah Rukh Khan, Dubai Villa

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ITAT, Mumbai Allows Tax Deductions to SRK on Earnings From Kaun Banega Crorepati(23.03.2017)

ITAT, Mumbai has allowed SRK a deduction of Rs 10 crore that was paid to him for Kaun Banega Crorepati and also of Rs 7 crore the actor had charged fr.....

Tags : ITAT, Mumbai, Shah Rukh Khan, Kaun Banega Crorepati

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SC to Centre: Fill Up ITAT Vacancies In 3 Weeks(04.04.2017)

Supreme Court has given three weeks time to Centre to fill up vacancies of presidents and vice presidents in different benches of the Income Tax Appel.....

Tags : Supreme Court, ITAT

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Calcutta High Court to ITAT: Refund Seized Money in New Currency(20.04.2017)

Calcutta High Court has ordered Income Tax Department to refund in valid/new currency, any money held by it on account of a Court order.

Tags : Calcutta High Court, ITAT, new currency

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Karnataka High Court: KIAD Act Must Conform to Provisions of Centre's 2013 Land Acquisition Act(21.04.2017)

Karnataka High Court has ruled that Section 24 of Centre's Land Acquisition, Rehabilitation and Resettlement Act, 2013 that deals with compensation, w.....

Tags : Karnataka High Court, Land Acquisition, Rehabilitation and Resettlement Act, 2013

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Delhi HC to DMRC: Why Can’t DMRC Provide Free Drinking Water, Sanitation?(02.05.2017)

Delhi High Court has asked DMRC that “Why can’t Delhi Metro provided basic services like drinking water and sanitation for free to commuters at its st.....

Tags : Delhi High Court, Drinking Water, Sanitation, Delhi Metro

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SC: Subsequent Parties Entitled To Seek Declaration that Land Acquisition Proceedings Have Lapsed(05.05.2017)

Supreme Court has held that subsequent purchaser, assignee, successor in interest, power of attorney, etc., are all persons who are interested in comp.....

Tags : Supreme Court, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act

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Karnataka High Court Says ITAT Can Give Directions for Fresh Enquiry on Any Grounds(08.08.2018)

Karnataka High Court has held that ITAT has the power to give directions for fresh enquiry into the aspects of subject matter of appeal filed before .....

Tags : Karnataka High Court, ITAT

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No Legal Bar on GPA Holder to Execute Sale Deed When He is Authorized: ITAT(07.09.2018)

ITAT, Delhi has observed that there is no legal bar on GPA Holder to execute sale deed when he is authorized to do so.

Tags : ITAT, GPA Holders

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Architect Fees Paid For Construction Of Building Is Capital Expenditure: ITAT(12.09.2018)

Delhi bench of ITAT has held that the architect fees paid by the assessee for the construction of the building which was not used for the purpose of t.....

Tags : ITAT, Architect Fees, Capital Expenditure

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No Penalty Since Assessee Surrenders Income During Assessment Proceedings: ITAT(18.09.2018)

Delhi Bench of ITAT has held that penalty under Section 271AAA of Income Tax Act, 1961 cannot be levied if assessee surrendered the income during the .....

Tags : ITAT, Income Tax, Surrender of income

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Personal Expenses of Directors of Company Can’t be Disallowed Without Sufficient Proof: ITAT(24.09.2018)

Delhi bench of ITAT, has held that while deleting an addition against the assessee-Company, that the personal expenses of the Directors/ Office bearer.....

Tags : ITAT, Personal Expenses of Directors

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Obtaining Loan from Banks to Self-Help Groups and Poor Is A Charitable Activity: ITAT(26.09.2018)

Cuttack bench of Income Tax Appellate Tribunal has held that the activity of obtaining loan from banks to advance self-help groups and poor persons ca.....

Tags : ITAT, Self-Help Groups

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Sec. 17 Limitation Act Can’t Be Invoked in Filing Application to Set Aside Arbitration Award: SC(27.09.2018)

Supreme Court has held that Section 17 of the Limitation Act cannot be invoked to condone the delay in preferring application to set aside the arbitra.....

Tags : Supreme Court, Limitation Act

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Civil Services Institute Not Liable to Pay Tax on Fund Received from Government: ITAT(28.09.2018)

Income Tax Appellate Tribunal, Delhi bench has held that the Civil Services Institute, Dehradun is not liable to pay tax on the amount received from t.....

Tags : ITAT, Civil Services, Institute

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If Agitators Damage Property, Leaders Must Go to Cops: Supreme Court(03.10.2018)

Supreme Court has said if protesters turn violent and vandalise property, their leaders must present themselves for questioning at a police station wi.....

Tags : Supreme Court, Agitators, Property

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Higher Remuneration Paid to Director of Company Can’t be Disallowed: ITAT(03.10.2018)

ITAT, Mumbai has held that the excess Remuneration paid to the Director of the Government cannot be disallowed since there is no requirement to get ap.....

Tags : ITAT, Director, Remuneration

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Rehabilitation Homes for Mentally Ill Persons: SC Seeks Status Report(04.10.2018)

Supreme Court has sought reports within two weeks from state governments and Union Territories on the status of setting up rehabilitation homes for pe.....

Tags : Supreme Court, Rehabilitation Home, Mentally Ill

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Receipt for Relinquishment of ‘Right to Sue’ Not Taxable: ITAT(05.10.2018)

Income Tax Appellate Tribunal (ITAT) has held that consideration received for relinquishment of ‘Right to Sue’ does not attract income tax either unde.....

Tags : ITAT, Receipt for Relinquishment, Right to Sue

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NRIs can be Appointed as Trustees of Indian Trusts Under Income Tax Act: ITAT(11.10.2018)

Income Tax Appellate Tribunal has held that under the Income Tax Act appointing of NRIs as trustees of valid Indian trusts is permissible.

Tags : ITAT, NRI, Trust

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Investment can’t be Written Off as Bad Debt if Project fails to Take Off: ITAT(12.10.2018)

Income Tax Appellate Tribunal (ITAT ) has given major setback to Aditya Birla Power Company Limited and held that investment in the project which fail.....

Tags : ITAT, Investment, Aditya Birla Power Company Limited

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Bombay HC: No Formula to Determine Period of Limitation for Filing Administration Suit(07.05.2018)

Bombay High Court while allowing a man to claim rights as a beneficiary to an estate under a will over three years after a parent's death has held tha.....

Tags : Bombay High Court, administration suit, limitation

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No Straightjacket Formula for Determining Limitation for Filing Administration Suit: Bombay HC(21.05.2018)

Bombay High Court held that there is no straightjacket formula for determining the period of limitation for filing an administration suit.

Tags : Supreme Court, Limitation

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No TDS If Advance Received towards Professional Fee is Returned: ITAT(14.06.2018)

Hyderabad bench of Income Tax Appellate Tribunal (ITAT) has held that the advance received by assessee towards his professional fee, when it is return.....

Tags : ITAT, TDS

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No Provision in Limitation Act to Compute Limitation for Counsel’s Carelessness: Sikkim HC(29.06.2018)

Sikkim High Court has observed that no provision has been made in the Limitation Act for computing limitation for the carelessness of the counsel.

Tags : Sikkim High Court, Limitation

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ITAT Mumbai: Shah Rukh Khan Gets Tax Relief on Dubai Villa(25.08.2017)

Income Tax Appellate Tribunal has ruled that a Dubai villa owned by Shah Rukh Khan was out of the tax ambit.

Tags : ITAT Mumbai, Shah Rukh Khan

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ITAT Delhi: Disallowance of Expenditure is not Concealment of Income(30.07.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that mere disallowance of expenditure claimed in the return would not amount to ‘concealment of i.....

Tags : ITAT Delhi, Disallowance

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Patidar Agitation: Gujarat High Court Allows Bail to Alpesh Kathiriya in Sedition Case(01.08.2019)

Gujarat High Court granted bail to Patidar quota agitation leader Alpesh Kathiriya in connection with a sedition case against him in Surat on the cond.....

Tags : Patidar Agitation, Gujarat High Court

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ITAT Delhi: Rent Received by Trust from Shops Purchased Out of Excess Fund is Taxable(09.08.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that the rental income received by a Trust from the properties purchased out of the surplus fund .....

Tags : ITAT Delhi, Rent

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ITAT Delhi: Money Spent on Scholarships for Students is Revenue Expenditure(14.08.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that the sum of money paid by Senior Advocate Harish Salve towards scholarships of students at Ox.....

Tags : ITAT Delhi, Revenue Expenditure

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P&H High Court: Circumstances Point Towards Rape in Murthal During Jat Agitation(20.01.2017)

Punjab & Haryana High Court has observed that statements of some witnesses and recovery of women's undergarments indicate that rapes had taken place a.....

Tags : Punjab & Haryana High Court , Murthal, Jat Agitation, Rape

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Statute

Trafficking of Persons (Prevention, Protection and Rehabilitation) Bill, 2016(30.05.2016)

The Ministry of Women and Child Development released the draftread»



International Cases

Court of Appeal (England and Wales) dismisses claim against VISA as time barred(05.08.2015)

In a case involving claims of unlawful restriction of competition, the Court of Appeal dismissed an appeal against summary judgment. It upheld the fin.....

Tags : Competition, limitation, england and wales, visa

read»



It is permissible to add a firm to an existing complaint subsequent to an investigation. Initiation does not require any level of formality(02.05.2017)

Present appeal is against an order of Competition Tribunal in which Tribunal dismissed a series of in limine objections raised by Appellants. On 1st S.....

Tags : Collusive bidding, Investigation, Settlement, Invitation

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Mere fact of pending internal appeal, by itself, not sufficient to justify finding of fact that it was not "reasonably practicable" to present complaint to tribunal(16.11.2016)

In instant case, claims lodged with tribunal were a claim of unfair dismissal, unlawful deduction of wages, breach of contract and sex discrimination......

Tags : Dismissal, Limitation, Jurisdiction

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Government likely to release a new industrial policy aiming to promote 'Make in India'(30.08.2017)

The process to formulate new Industrial Policy began in May 2017 by The Department of Industrial Policy and Promotion. The new Industrial Policy will .....

Tags : Industrial policy, Release, Comments, Invitation

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