105 result(s) found
Jurisdictional Error — Absence of Fresh Tangible Material — Change of Opinion — Issue Pending Before Tribunal — Reassessment Proceedings Held ...
Lease Agreement Not Executed — No Transfer of Leasehold Rights — Auction Sale on 'As Is' Basis — Rights Under Lease Agreement Limited — Liquid...
Bank’s Right to Choose Jurisdiction for Cheque Dishonour Cases Upheld – Transfer Denied Under Section 406 of the Code of Criminal Procedure, 1973 ...
Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...
Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...
The refund of security deposit was contingent on the respondent handing over vacant possession of the flat. The appellant was entitled to deduct unpa...
Income-tax Act, 1961 – Section 279(2) – Compounding of Offences – CBDT Guidelines – Discretion of Authority The court reaffirmed that when a ...
The Court exercised its discretion in setting aside the assessment order due to the Petitioner’s procedural lapse, emphasizing that such indulgence ...
The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...
Bombay High Court set aside assessment order for non-compliance with statutory provisions under the Income Tax Act, 1961 and violation of principles o...
