Section 148 of Income Tax Act – re-assessment notice to the non-existing company
As per NCLT’s order dated 27.4.2020, City Corporation Limited, Pune, engaged in construction and developing infrastructure facilities, was merged with
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Income Tax
IT Act – Rebate of Section 87A – Online filing of Return – PIL by Chamber of Tax Consultants
The issue that requires our consideration is whether the respondents are justified in modifying their utility, whereby an assessee is
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Income Tax – TDS from compensation of acquired land – Illegal
The land admeasuring 9302.7 sq.mts of the petitioner at village Poisar, Kandivali, was reserved for public purpose of Cemetery under
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Section 10(46) of Income Tax Act, 1961 – If NOIDA entitled to exemption
New Okhla Industrial Development Authority is constituted under the Uttar Pradesh Industrial Area Development Act, 1976. By the Order dated
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IBC & Negotiable Instruments Act – proceedings – Distinction
The IT Department filed Section 138 NI Act complaint for dishonour of cheque of Rs.1 crore issued by the petitioners
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Redevelopment – Transit Rent paid by the Developer / Builder is not liable to TDS – Section 194(I) of the Income Tax Act, 1961
HELD that the “rent” is clarified in the explanation to Section 194(I) of the Income Tax Act, 1961, to
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Maintenance – Section 125 Cr PC – Deductions of LIC premium, Home Loan, Payment of Loan for purchase of land are not permissible in law – Allahabad High Court
The Family Court granted maintenance of Rs.15,000/- per month to the wife and Rs.5,000/- each to two children. This was
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Compensation – Motor Accident Claim – Dependency compensation – IT Returns cannot be the sole basis for determination of compensation under MV Act. Salary Certificate VS Income Tax Return
On 3.1.2011, innova car collided with the car of the appellant nos.1, 2 and deceased Madhuri S. Patil at Vele
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Prevention of Corruption Act, 1988 – exoneration of the accused in the income tax case cannot absolve under PC Act – Important Judgment of the Supreme Court.
In 1995, FIR / Charge sheet was filed against the appellant R.C.Sabharwal, Additional Chief Architect of New Delhi Municipal Corporation
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Income Tax Act 1961 – Offence under Sections 276-B read with 278-B – In the absence of mandatory notice of Section 2(35)(b) delivered to the Director – accused no.8, he cannot be treated as principal officer for prosecution.
The petitioner original accused no.8 was an independent, non-executive and nominee Director of the S. Kumar Nationwide Limited from 27.6.2007
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