Tax
Tax – exemption – diversification”- exemption provision, the same is required to be construed literally – exemption – diversification”.
U.P. Trade Tax Act Section 4-A(2)(c) – “Whether for the goods, manufactured by use of modern technologies can be said...
Read moreVivaadon Ka Samadhan Scheme
Vivaadon Ka Samadhan Scheme – A concession has been granted in favour of the “Allottee” and who happens to be...
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LTC is for travel within India, from one place in India to another place in India – Amount received by the employees of the assessee employer towards their LTC claims is not liable for the exemption as these employees had visited foreign countries which is not permissible under the law
LTC - LTC is for travel within India, from one place in India to another place in India - Is...
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Income Tax Act, 1961, Section 148 – Whether upload of the Section 148 Notice on the “My Account” of the assessee on the E-filing portal is valid transmission under the Act of 1961? – The Court has answered this in the negative, against the Department.
Income Tax Act, 1961, Section 148 - Whether upload of the Section 148 Notice on the “My Account” of the...
Read moreIncome Tax Act, 1961, Section 148 – Whether the Section 148 Notices sent as an attachment through e-mails, from the designated e-mail addresses of the JAOs, which do not bear the respective JAO’s digital signature are valid under Section 282A the Act of 1961 read with Rule 127A of the IT Rules?
Income Tax Act, 1961, Section 148 - Whether the Section 148 Notices sent as an attachment through e-mails, from the...
Read moreInformation Technology Act S. 13 – Income Tax Act, 1961, Section 149 – Whether “despatch” as per Section 13 of the Act of 2000 is sine qua non for issuance of Notice through electronic mail for the purpose of Section 149 of the Act of 1961?
Information Technology Act, 2000, S. 13 - Income Tax Act, 1961, Section 149 - Whether “despatch” as per Section 13...
Read moreIncome Tax Act, 1961, Section 149 – Whether the JAO’s act of generating Notice in the ITBA portal on 31st March, 2021, without despatching the Notice meets the test of the expression ‘shall be issued’ in Section 149 of the Act of 1961, and saves the Notices from being time barred?
Income Tax Act, 1961, Section 149 - Whether the JAO’s act of generating Notice in the ITBA portal on 31st...
Read moreIncome Tax Act, 1961, Section 148 – Validity of the Notices issued under Section 148 of the Income Tax Act, 1961, as it stood prior to its amendment on 01st April, 2021, by the Finance Act, 2021.
Income Tax Act, 1961, Section 148 - Validity of the Notices issued under Section 148 of the Income Tax Act,...
Read moreTotal Environment Building Systems Pvt. Ltd. v. The Deputy Commissioner of Commercial Taxes, 2022 PLRonline 0294
Supreme Court of India JUSTICE B.V. NAGARATHNA JUSTICE M.R. SHAH M/s. Total Environment Building Systems Pvt. Ltd. v. The Deputy...
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Central Excise Tariff Act S. 11(A) – Notices in the present cases having been issued more than decade back and the proceedings having not been concluded within reasonable time, the same deserves to be quashed
Central Excise Tariff Act, 1985 (5 of 1986) Section 11(A) - Section 11A(11) of the Act provides that Cental...
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Tax – Transport vehicle – Vehicle not used – Refund
Tax – Transport Vehicle U.P. Motor Vehicles Taxation Act, 1997 - S. 12 - Owner or operator has to first...
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Tax – Hire Purchase – Loan – Repossession – Whether, a financier of a motor vehicle/transport vehicle in respect of which a hire-purchase, lease or hypothecation agreement has been entered, is liable to tax from the date of taking possession of the said vehicle under the said agreements ?
U.P. Motor Vehicles Taxation Act, 1997 – S. 12 – Tax – Hire Purchase – Loan – Repossession - Whether,...
Read moreSABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME 2019
Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019- Sec. 121, 129 As noted above, the Scheme being a piece of reformative...
Read moreSTAMP ACT, 1899 S. 49, 50
S. 49, 50 - Refund 12. From the law noticed above, the legal position that emerges is as follows: (i)...
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