A CASE DIGEST ON INCOME-TAX

In INCOME-TAX, every year hundreds of judgments are delivered by various High Courts and the Supreme Court. The income-tax assessees, tax professionals, the department authorities and the other stakeholders are mired in perusing those huge catena of decisions.

taxcasedigest.com provides a filtered presentation of those recent and important cases in a digest form highlighting the various principles of law as enunciated by the Courts.

taxcasedigest.com have provided these important cases in a digest form only and the users have to refer to the respective judiciary web site for the entire judgment.

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A CASE DIGEST ON INCOME-TAX

RECENT POST

S.54 - Section 54(1) is mandatory and compliance under section 54(2) is directory.

S.132(1) - Warrant of authorisation is person specific and not location specific.

S.153A - Section 153A summarized.

S.147 - Section 147 principles summarized.

S.2(13) - Meaning of Business.

S.143 - Mentioning of new address in return of income without intimating Assessing Officer and changing PAN - Not...

S.37 - The expression "wholly and exclusively" does not mean necessarily.

S.127(2)(a) - Issuing of show-cause notice under section 127(2)(a) – Is an inference that both Commissioners are...

S.127(2)(a) - “Agreement” referred to in section 127(2)(a) – To be construed as an agreement by conduct and...

S.132(4) - Retraction of admission made during search.

S.254(1) - Denial of registration under section 12AA by the Commissioner – Powers of Appellate Tribunal to direct...

S.254 - Tribunal's powers in dealing with appeals are of widest amplitude.

S.142(2A) - Whether accounts is complex or not is to be decided by Assessing Officer.

S.132 - Change of address of assessee will not invalidate the search.

S.133A - Statement made under oath in survey proceedings – Evidentiary value.

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