Top 25 Judgement for Year 2015 1. The Board of Control for Cricket in India (BCCI) though not a State under Article 12, is amenable to Writ jurisdiction under Article 226 of the Constitution since it discharges public functions. [Board of Control for Cricket in India & Ors Vs. Cricket Association of Bihar & Ors […]
Category Archives: Income Tax
Income Tax is the tax which directly levy on income of any personal.Central Board of Direct tax manage all the things related Direct Tax.
Addition u/s 68 not sustainable where whole transaction supported by adequate & reliable evidences Citation of the Case: ITO vs. Ms. Khalil M. Bharwani (Mumbai ITAT), Income Tax Appeal No. 223 of 2011, Date of Judgment: 27/11/2015 Brief of the Case Mumbai ITAT held In the case of ITO vs. Ms. Khalil M. Bharwani that […]
AO not permitted to make additions beyond revision order issued u/s 263: ITAT Citation of the Case: Sri Manoj Murarka vs. ACIT (Kolkata ITAT), Income Tax Appeal No. 1703 of 2014 and 2015 of 2014, Date of Judgment: 20/11/2015 Brief of the Case Kolkata ITAT held In the case of Sri Manoj Murarka vs. ACIT […]
Time to Remind for Timely Issue of TAR / ITR Forms & Utilities for A.Y. 2016-17 It is generally expected that the Income Tax Return (ITR) forms and Tax Audit Report (TAR) form and utilities for uploading them on the website of the Income Tax Department should become finally available for public use, as on […]
Diagnostic Labs to deduct TDS on discount given to hospitals/laboratories U/s. 194H Case Law Citation: -M/s DDRC SRL Diagnostic P Ltd. Vs. ITO (ITAT MUMBAI), ITA No.3872/Mum/2013, Date of Decision: 23.09.2015 Brief of the case: In the case of M/s DDRC SRL Diagnostic P Ltd. Vs. ITO Mumbai Bench of ITAT have held that If […]