Tax Guru17m
J&K&L HC Very Rightly Quashes Preventive Detention of Advocate Mian Muzaffar
We need to note that the authorities claimed that Muzaffar became a hardcore secessionist under the influence of his uncle ...
Tax Guru19m
Mechanical Approval Under Section 153D Without entry in Order Sheet is Fatal
ITAT Delhi, in the case of Kavita Jain vs DCIT, addressed the legality of approvals granted under Section 153D of the Income Tax Act, 1961. The tribunal found that the Additional Commissioner of ...
Tax Guru23m
GST Limitation Provisions Should Be Liberally Interpreted for Genuine Hardships
The Court emphasized that limitation provisions under Section 107 of the CGST Act should be interpreted liberally when ...
Tax Guru42m
Income Tax Refund Cannot Be Withheld for Non-Functionality of TRACES Portal
The petitioner has filed the present Writ Petition seeking quashment of the order dated 11.07.2023 and refund of tax amount ...
Tax Guru42m
Reassessment cannot be initiated based on a mere change in opinion: MP HC
The petitioner challenged the reassessment notices, arguing that there was no suppression or failure to disclose material facts necessary for assessment. The High Court examined the provisions under ...
Tax Guru1h
Request for Trade Union Office Change Not Service Condition Change: ID Act Section 9A
The Madras High Court examined whether the relocation fell under the conditions of service as defined in Section 9A of the Act. It ruled that the term “workman” in the Act does not include the trade ...
Tax Guru1h
Industrial Tribunal lacks authority to review penalty under Section 11A
Writ petition is filed challenging the order dated 25.01.2019 in A.P.No.44 of 2014 on the file of the Presiding Officer, Industrial Tribunal, Tamil Nadu, Chennai. 2. The brief facts of the case are as ...
Tax Guru1h
Executive Secretary Not a Workman under Industrial Disputes Act, 1947: Karnataka HC
Karnataka High Court addressed whether Smt. N. Bhuvaneshwari, employed as an Executive Secretary at Ambuthirtha Power Private Limited, qualified as a “workman” under Section 2(s) of the Industrial ...
Tax Guru1h
No additions could be made merely on basis of statement u/s 132(4) without incriminating evidence
Conclusion: Assessee could not have been subjected to additions in case of search/survey operations merely on basis of statement recorded under section 132 (4) unless and until some corroborative ...
Tax Guru1h
Termination of worker for lawful order of transfer is valid: Karnataka HC
The Labour Court by the impugned award set aside the termination order passed against the workman and directed reinstatement ...
Tax Guru1h
Non-Disclosure of Labour Court Proceedings Justifies Dismissal from Service: Gujarat HC
In the case of Chamar Prabhuram Shantilal vs Murugappa Morgan Thermal Ceramic Ltd., the Gujarat High Court dealt with a petition filed under Articles 226 and 227 of the Constitution of India, ...
Tax Guru1h
No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years
“Further, no dispute has been raised on the serve of notice u/s 153C during the course of assessment proceedings as perused form the records. Therefore, the ground of the appellant that the initiation ...