Taxation Judgements

Displaying 1 - 10 of 1295 in 130 pages

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

Posted in Taxation |    0 comments |   39 hits

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 |   83 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);

Posted in Taxation |    0 comments |   412 hits

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 |   4500 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

Posted in Taxation 1 comments |   2830 hits

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 |   2107 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 |   10213 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 |   1399 hits

SC orders criminal trial of Jayalalitha

 30 January 2014

The bench comprising of Justice K.S. Radhakrishnan and Justice A.K. Sikri dismissed the discharge plea of Tamil Nadu Chief Minister J. Jayalalitha and her associate S. Sasikalaa and ordered a trial against them for not filing income tax returns for

Posted in Taxation 1 comments |   1710 hits

Penalty proceedings and assessment proceedings are two distinct and independent proceedings

 14 December 2013

In brief the facts are that in this case return of income was filed by the assessee declaring a loss of Rs. 19,906/-. The assessment was completed by the A.O. u/s 143(3) of the I.T.Act at an income of Rs. 12,42,412/- by making following disallowance

Posted in Taxation 3 comments |   3106 hits


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