Sec. 260A, Section 154, Section 263

Allahabad H.C : Whether under the facts and circumstances of the case the Income Tax Appellate Tribunal has erred in believing that the Assessing Officer has taken a view in the light of surrounding circumstances which cannot be called to be erroneous and prejudicial to the interest of Revenue and Commissioner of Income Tax has exercised his jurisdiction under section 263 of Income Tax Act without having sufficient material with him

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High Court Of Allahabad CIT & Ors. vs. The Upper India Couper Paper Mills Co. Pvt. Limited & Ors. Section […]

Sec. 271AAA, Section 271

Gujarat H.C : Where Assessing Officer levied penalty under section 271AAA for default of not substantiating manner in which undisclosed income was earned, in view of fact that assessee developer had made statement that undisclosed income was earned by way of ‘on money’ received in its housing project and, moreover, assessee had paid due tax on said income, impugned penalty was unjustified

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High Court Of Gujarat Pr.CIT, Surat-2 vs. Swapna Enterprise Section : 271AAA Assessment Year: 2011-12 Ms. Harsha Devani And A.S.

Sec. 12A, Sec. 206A

Bombay H.C : the registration granted under Section 12A of the Income Tax Act, 1961 to avail the benefit of exemption would continue even after the assessee society was found to be regularly involved in holding various commercial tournaments on behalf of BCCI and receiving payment from BCCI for TV and other rights, which also amounted to carrying on activity in the nature of rendering services to trade, commerce or business and thus hit by the mischief of the proviso to Section 2(15) introduced w.e.f. 01.04.2009

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High Court Of Bombay Pr.CIT vs. Maharashtra Cricket Association Section : 260A, 12A Asst. Year : 2009-10 M. S. Sanklecha

GST Caselaws

Kerala H.C : No taxable supply when goods were transported on delivery challans so long as authenticity of delivery challan was not doubted and therefore, such goods could not be detained merely for infraction of Rule 138 (2) of State SGST Rules. Thus, detention of goods as manufacturer did not uploaded a declaration in accordance with Rule 138(2) of State SGST Rules was unsustainable

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High Court Of Kerala Age Industries (P.) Ltd. vs. Assistant State tax Officer P.B. Suresh Kumar, J. W.P. (C) No.

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