Taxation Judgements

Displaying 1 - 10 of 1297 in 130 pages

The respondents were neither necessary or proper party in the suit for specific performance

 27 August 2020

The court held that there are two tests to be satisfied for determining the question of who is a necessary party

Posted in Taxation |    0 comments |   109 hits

Case Analysis: Union of India & Ors Vs. M/s. Indo-Afghan Agencies Ltd

 07 August 2020

Under the constitutional set-up, no person may be deprived of his right or liberty except in due course of and by authority of law: if a member of the executive seeks to deprive a citizen of his right or liberty otherwise than in exercise of power de

Posted in Taxation |    0 comments |   528 hits

Application of equality in places of worship

 08 July 2020

Upon hearing the parties to the case the Court affirmed the view of the HC and held that, a complete exclusion of general public will amount to violation of Article 25 therefore the temple authorities may be permitted to exclude general public only i

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Deed declared invalid on based on the question of authenticity

 02 July 2020

The Supreme Court set aside the order of the High Court which was passed in favour of the Respondents and upheld the decision of the trial court. It was held that the current facts and circumstances raised grave concern over the genuineness over the

Posted in Taxation |    0 comments |   183 hits

Treatment of Performance Bonus under Section 10(13A) of the Income Tax Act 1961

 10 February 2020

In this order the ITAT has discussed and decided that performance bonus cannot be treated as salary for the purpose of calculation of exemption of HRA under section 10(13A);

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No Service tax on sharing of resources and cost/ expenses with the Group Companies

 04 May 2016

The Hon’ble CESTAT, Mumbai held that reimbursement of the cost of obtaining and employing resources/certain expenses incurred by the Appellant on the behalf of the Group Companies cannot be regarded as consideration flowing to the Appellant towards t

Posted in Taxation 4 comments |   4559 hits

No Service tax could be levied if there was a transfer of right to use goods irrespective of the fact that the transfer was non-exclusive

 30 March 2016

The Hon’ble AAR, after detailed discussion, held that: The phrase 'grant of license to use the system on a non-exclusive basis' is used for the reason that the proprietary/intellectual property used in the system is utilized by the Applicant in othe

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Construction Services provided to IIT exempt even though Government does not hold 90% or more equity/control in it

 30 March 2016

The Hon’ble High Court of Patna held as under: The ‘Governmental authority’ as defined in the Notification dated January 30, 2014, means an authority or a board or any other body set up by an Act of Parliament or State Legislature;

Posted in Taxation 1 comments |   2201 hits

Constitutional validity of Sec. 234E of Income Tax Act, 1961

 16 February 2015

Section 234E of the Income Tax Act,1961 is intravires the Constitution of India. The said Section 234E does not violate any provision of the Constitution of India. Delay in furnishing TDS Returns/Statements increases the work burden of the Department

Posted in Taxation 1 comments |   10320 hits

Whether benefit of extended period of limitation under explanation 3 of Sec. 153(3) and Sec.267 to pass assessment order pursuant to finding/ direction of appellate authority available if assessee was not given a specific opportunity of being heard?

 14 June 2014

The assessee is a trustee in three different trusts. CIT(A) held that the trusts were not valid trusts since they did not come into existence in accordance with Section 6 of Indian Trusts Act” and its income should be taxed in hands of all the truste

Posted in Taxation |    0 comments |   1462 hits



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