121 result(s) found
Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist a...
The Supreme Court partly allowed the appeal, holding that HUDCO was in breach of its contractual obligations and ordered a refund of the principal amo...
Constitution of India (COI) – Code of Criminal Procedure (CrPC) – Income Tax Act, 1961 (Act 1961): – Section 271AAA – Penalty for undisclosed ...
Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...
The Bombay High Court quashed the reassessment order dated September 30, 2022, passed against Wavy Construction LLP under Sections 147, 143(3), and 14...
The Bombay High Court held that reopening of assessments under Section 147 of the Income Tax Act, 1961, based on material already scrutinized during t...
The petitioner, a registered charitable trust, sought condonation of delay in filing Form 9A under Section 119(2)(b) of the Income Tax Act, 1961, whic...
Acts and Sections Discussed: Section 148, 148A(b), and 148A(d) of the Income Tax Act, 1961 Judicial precedents and principles of natural justice ...
The legality of an income tax assessment order passed in violation of Section 144B of the Income Tax Act, 1961. The Bombay High Court held the order t...
The Bombay High Court quashed an order rejecting an application for waiver of interest under Section 234C of the Income Tax Act and remanded the matt...
