TEL HC: Double Taxation Due To Timing Of Tax Orders Qualifies As Error, Rectifiable U/S 264; Remands Matter

GUJ HC: Upholds Sun Pharma Sikkim’s Section 80IE Deduction Claim On Transfer Of Undertaking; Rejects Revenue’s Business Reconstruction Allegation

DEL HC: Natural Justice Prevails; AO Directed To Consider Reply Filed Before Passing Section 148A(d) Order

MAD HC: Suspicion However Grave Cannot Replace Proof; Section 68 Addition and Section 10(38) Exemption Upheld

BOM HC: Unsigned Section 151 Approval Renders Reassessment Notice Invalid; Valid DIN Cannot Substitute Signature Mandated U/S 282A(1)

TEL HC: Reassessment Notice And Section 148A Order Cannot Be Challenged U/A 226 At Threshold Stage Without Exhausting Statutory Remedy; Jurisdictional Objections On Section 152(3) And Section 151 Sanction Left To Be Decided By Assessing Officer

CAL HC - No Section 36(1)(Va) Disallowance Where Applicable PF Regulations Don’t Prescribe Due Date And Excess Contribution To Superannuation Fund And Gratuity Fund Is Not Subject To Ceiling In Certain Cases

BOM HC: No TDS U/S 195 On Grading Fees Paid To Non-Resident Parent Where Income Is Not Taxable In India; Revenue Cannot Disregard Binding ITAT Ruling

DEL HC: Appellate TDS Refund Not Subservient To Section 200A Or Rule 31A

BOM HC: Compounding Application Period To Be Reckoned From Date Of Service Of Prosecution Complaint; Rejects 50% Enhancement

TEL HC: BIOSOT Performing Sovereign Welfare Functions Immune From Union Taxation U/A 289(1); Quashes Notice U/S 226(3)

P&H HC: Quashes Reassessment Notices Issued By Jurisdictional Assessing Officer (JAO) & Strikes Down Section 147A As Unconstitutional

BOM HC: A Definite Business Liability Incurred In Praesenti But Quantified And Discharged In Future Is Allowable U/S 37 (1) If It Can Be Reliably Estimated

TEL HC: Quashes Reassessment Based On Roving Inquiry; Disregarding Assessee's Evidence Vitiates Proceedings

DEL HC: Paying Tax Twice Over Same Income Constitutes Hardship, Permits Belated Revised Return U/S 119(2)(B)

BOM HC: Sufficient Cause' Includes Ordinary Departmental Approval Delays, Holds Bombay HC While Condoning 156-Day Delay In Revenue's Section 260A Appeal

DEL HC: Section 10b Export Profit Computation Doesn't Restrict Inter-Unit Loss Set-Off

KAR HC: Clarificatory Amendment Cannot Create A Fresh Tax Liability Retrospectively