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Showing posts with label income tax act. Show all posts
Showing posts with label income tax act. Show all posts
Sunday, 29 December 2024

Kerala HC: Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal

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 Upon hearing the rival submissions of the parties, we are of the view that the Appeal must succeed.  The precedents referred above would ma...
Sunday, 1 January 2017

How to ascertain territorial jurisdiction of court for filing complaint for making false statements in income tax search proceeding?

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As hereinbefore stated, the appellants as assesses, had residences both at Bhopal and Aurangabad and had been submitting their income tax...
Sunday, 4 December 2016

Whether police can conduct search and seizure in piecemeal for an extended period?

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The term ‗search' as applied to searches and seizures, is an examination of a man's house or other buildings or premises, or of h...
Saturday, 24 October 2015

Whether exemption granted to educational institution under Income tax Act can be withdrawn if educational institution is making surpluses?

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 Coming closer to the section at hand, in Aditanar Educational Institution v. Additional Commissioner of Income Tax, (1997) 224 ITR 310, ...
Thursday, 27 June 2013

Whether Police can investigate offences under Income Tax Act?

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It may be mentioned here that Section 276C of the Income Tax Act provides for punishment for wilful attempt to evade tax, etc. It is also ...
Friday, 23 March 2012

guidelines for deciding stay application

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UTI Mutual Fund vs. ITO (Bombay High Court) S. 220(6): Guidelines laid down on how stay applications should be dealt with The assessee,...
Monday, 27 February 2012

Whether amount received from relative is exempt under income tax Act?

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We have considered the issue and are of the opinion that the matter is to be re-examined by the Assessing Officer afresh. The contention...