Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 179

Income Tax Case Laws, Section 179, Section 220, Section 230

Kerala H.C : The petitioner that he was residing in Abu Dhabi for more than 20 years and that he was undergoing medical treatments in Abu Dhabi under a health insurance cover

Avijit Das / June 11, 2018

High Court Of Kerala Mailakkattu Varghese Uthup vs. Pr. CIT Section 220, 179, 230 P. B. Suresh Kumar, J. W.P.(C).No. […]

Gujarat H.C : Where a private company had unpaid outstanding tax dues, such dues could not be recovered from director of said company without giving her opportunity to prove that non-recovery of tax due against company could not be attributed to any gross negligence, misfeasance or breach of duty on her part in relation to affairs of company

Avijit Das / July 18, 2017

High Court Of Gujarat Susan Chacko Perumal vs. ACIT Section 179 Assessment year 2004-05 Akil Kureshi And Biren Vaishnav, JJ.

Gujarat H.C : the corporate veil of a company is lifted and the directors are held to be defaulters within the meaning of Section 179

Avijit Das / February 23, 2017

High Court Of Gujarat Ajay Surendra Patel vs. DCIT Section : 179 Akil Kureshi And A.J. Shastri, JJ. Special Civil

Section 179, Sec. 158BC

Gujarat H.C : the respondents have instead of confronting the petitioner with necessary material why the corporate veil should be lifted and Section 179

Avijit Das / October 3, 2016

High Court Of Gujarat Paras S. Savla vs. ACIT, Circle-8 Section 179, 158BC Block Period 1996-2000 Akil Kureshi And A.J.

Gujarat H.C : The respondent authorities did establish that it was not possible to recover the tax dues from the company

Avijit Das / February 12, 2015

High Court Of Gujarat Ajay S. Patel vs. Income Tax Officer Section 179 Jayant Patel And S.H. Vora, JJ. Special

Gujarat H.C : Assessee failed to take measures for protecting property or interest of company and, therefore, impugned order passed by TRO was to be quashed

Avijit Das / April 29, 2014

High Court Of Gujarat Gul Gopaldas Daryani Vs. ITO Section : 179 Assessment Year : 2010-11 Akil Kureshi And Ms.

Gujarat H.C : Where assessee was a director of a private company and Assessing Officer to recover unpaid tax dues of company proceeded against assessee and passed an order under section 179(1) upon him, since it was established from materials on record that there was no gross neglect, misfeasance or breach of duty on part of assessee in relation to affairs of company, impugned order passed under section 179(1) was liable to be quashed

Avijit Das / February 19, 2014

High Court Of Gujarat Jashvantlal Natverlal Kansara Vs. ITO, Co. Ward -4(2) Assessment Year : 1998-99 Section : 179 Akil

Gujarat H.C : Even a director of public limited company can be held liable for recovery of tax due of the company

Avijit Das / November 6, 2012

High Court Of Gujarat Pravinbhai M. Kheni vs. ACIT, Central Circle-2&2 Section : 179 Akil Kureshi And Ms. Harsha Devani,

Section 179, Sec. 2(43), Sec. 234A, Section 154, Section 211, Section 220, Section 222

Delhi H.C : The increase was on account of interest due under section 234A and section 234B, and penalty leviable under section 271(1)(b)/(c) of the Act

Avijit Das / October 11, 2012

High Court Of Delhi Sanjay Ghai vs. Assistant Commissioner Of Income Tax & Ors. S. Ravindra Bhat & R. V.

Gujarat H.C : Only tax due of company, and not interest or penalty, can be recovered from directors; if no misfeasance, gross negligence or breach of duty is alleged recovery under section 179 from director cannot be made; director is liable only if recovery cannot be made from company

Avijit Das / September 25, 2012

High Court Of Gujarat Maganbhai Hansrajbhai Patel VS. ACIT & 1 Assessment year : 1997-98 Section : 179 Akil Kureshi

Post pagination

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top