SC refuses to examine PIL for scrapping TDS system under income tax law

2 months ago

SC refuses to examine PIL for scrapping TDS system under income tax law

Hindustan Times

New Delhi, The Supreme Court on Friday refused to examine a PIL seeking scrapping of tax deducted at source framework under the Income Tax Act and said it was levied everywhere in the world. SC refuses to examine PIL for scrapping TDS system under income tax law A bench comprising Chief Justice Sanjiv Khanna and Justice Sanjay Kumar said TDS was levied almost everywhere in the world, and moreover, there were judgements in support of it. The TDS system imposes significant administrative and financial burdens on taxpayers tasked with compliance which include managing complex rules, issuing TDS certificates, filing returns, and defending against penalties for inadvertent errors, argued the plea. The TDS system was stated to adversely affect individuals below the taxable income threshold, as tax was deducted at source irrespective of their liability.

Tax Income Pil System Plea Tds Tds System examine scrapping tax sc system sought tds high income plea justice pil refuses law

History of this topic

Supreme Court rejects PIL calling TDS system ‘forced labour’

2 months ago

Supreme Court rejects PIL calling TDS system ‘forced labour’

Hindustan Times

The Supreme Court on Friday rejected the assertion that the system of collecting Tax Deducted at Source constitutes “forced labour”, as it declined to entertain a public interest litigation challenging the constitutionality of the TDS framework. You revise your petition and go to the Delhi high court first,” the bench advised advocate Ashwini Upadhyay, who had alleged that the current …

SC declines PIL seeking to scrap TDS system

2 months ago

SC declines PIL seeking to scrap TDS system

Op India

The Supreme Court on Friday refused to entertain a PIL seeking to declare that the Tax Deducted at Source system is “manifestly arbitrary, irrational and violative of various fundamental rights”. A bench of Chief Justice of India Sanjiv Khanna and Justice Sanjay Kumar declined the plea filed by advocate petitioner advocate Ashwini Upadhyay and said he may approach High Court …

'Badly Drafted Petition' : Supreme Court Dismisses PIL Challenging TDS System Of Income Tax Act

2 months ago

'Badly Drafted Petition' : Supreme Court Dismisses PIL Challenging TDS System Of Income Tax Act

Live Law

The Supreme Court today refused to entertain a Public Interest Litigation challenging the provisions of the Income Tax Act which impose an obligation on private employers to deduct tax at source on the salaries paid by them.A bench comprising Chief Justice of India Sanjiv Khanna and Justice Sanjay Kumar said that the petition filed by BJP leader Ashwini Upadhyay was. …

Supreme Court rejects PIL seeking to scrap TDS system of tax collection: 'Very badly drafted'

2 months ago

Supreme Court rejects PIL seeking to scrap TDS system of tax collection: 'Very badly drafted'

India TV News

The Supreme Court on Friday refused to entertain a Public Interest Litigation seeking to declare the Tax Deducted at Source system as "manifestly arbitrary, irrational, and violative of various fundamental rights." While declining the petition, the bench observed that the plea was "very badly drafted" and should be moved to the Delhi High Court. "TDS system is 'arbitrary and irrational'" …

PIL in SC seeks abolition of TDS system, cites constitutional violations

3 months ago

PIL in SC seeks abolition of TDS system, cites constitutional violations

The Hindu

A PIL filed in the Supreme Court on Thursday sought to scrap the TDS system calling it "arbitrary and irrational" and violative of various fundamental rights, including equality. It sought a direction to "declare the TDS system manifestly arbitrary, irrational and against Articles 14, 19 and 21 of the Constitution, hence void and inoperative". The TDS system imposes significant administrative …

Supreme Court rejects PIL on income tax exemptions to political parties

8 years, 2 months ago

Supreme Court rejects PIL on income tax exemptions to political parties

Deccan Chronicle

New Delhi: The Supreme Court on Wednesday dismissed a PIL challenging the Centre’s decision to grant income tax exemption to political parties on receiving voluntary contributions. Chandrachud said as a policy the executive can grant exemptions to political parties from payment of income tax. The petition challenged the constitutionality of Section 13A of the Income Tax Act of 1961 and …

SC Dismisses PIL Against IT Exemption To Political Parties On Voluntary Donations

8 years, 2 months ago

SC Dismisses PIL Against IT Exemption To Political Parties On Voluntary Donations

Live Law

"Government can choose how and on what grounds it can repudiate tax and it also has absolute authority to decide under what circumstance it is done".The Supreme Court today dismissed a PIL which sought quashing of a provision of the Income Tax Act which gave tax exemption to political parties on receiving voluntary contributions.A bench headed by Chief Justice J …

SC Dismisses PIL Against IT Exemption To Political Parties On Voluntary Donations

8 years, 2 months ago

SC Dismisses PIL Against IT Exemption To Political Parties On Voluntary Donations

Live Law

"Government can choose how and on what grounds it can repudiate tax and it also has absolute authority to decide under what circumstance it is done".The Supreme Court today dismissed a PIL which sought quashing of a provision of the Income Tax Act which gave tax exemption to political parties on receiving voluntary contributions.A bench headed by Chief Justice J …

Discover Related

Large-scale tax fraud busted by Income Tax department

2 days, 8 hours ago

Large-scale tax fraud busted by Income Tax department

The Hindu

The intelligence wing of the Income Tax Department has detected a large-scale tax fraud during the simultaneous surprise raids organised across Tamil Nadu including the four southern districts. An official statement said thousands of employees of various Public Sector Undertakings and corporates have made fraudulent claims in their Income Tax Returns and received huge refunds by evading income tax. Multiple …

Tamil Nadu Fraud Employees Income Tax Income Tax Department Section 80

No Penalty Leviable If Assessee Fails To Discharge Tax Liability Under Bonafide Belief That No Tax Needed To Be Paid: CESTAT

5 days, 14 hours ago

No Penalty Leviable If Assessee Fails To Discharge Tax Liability Under Bonafide Belief That No Tax Needed To Be Paid: CESTAT

Live Law

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that if an assessee fails to discharge his tax liability under the bonafide belief that tax did not need to be paid, no penalty is leviable. The Bench of Dr. Rachna Gupta and Ms. Hemambika R. Priya has observed that, “even if payment is made through …

India Tax Services Service Tribunal Stat Assessee

Advertising Agency Not Liable To Pay Service Tax On Amount Payable To Media Companies On Behalf Of Their Clients: CESTAT

6 days, 13 hours ago

Advertising Agency Not Liable To Pay Service Tax On Amount Payable To Media Companies On Behalf Of Their Clients: CESTAT

Live Law

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the advertising agency being a pure agent is not liable to pay service tax on amount payable to media companies on behalf of their clients. The Bench of Dilip Gupta and P. V. Subba Rao has observed that, “The assessee has conceded about their liability …

Tax Services Pay Service Tribunal Department Negative List

IBC | Once Resolution Plan Approved, Dues Not Part Of It Get Extinguished : Supreme Court Rejects Post-Resolution Income Tax Demand

1 week, 1 day ago

IBC | Once Resolution Plan Approved, Dues Not Part Of It Get Extinguished : Supreme Court Rejects Post-Resolution Income Tax Demand

Live Law

The Supreme Court today declined a claim raised by the Income Tax Department to include a tax demand in a Resolution Plan after it was approved by the Adjudicating Authority under the Insolvency and Bankruptcy Code, 2016.Citing the case of Ghanashyam Mishra and Sons Pvt. Ltd. v. Edelweiss Asset Reconstruction Company Ltd. 9 SCC 657, which held that all claims …

Supreme Court Tax Court Resolution Income Tax Income Resolution Plan

Take taxpayer feedback, be sensitive to the honest: parliamentary panel to tax authorities

1 week, 1 day ago

Take taxpayer feedback, be sensitive to the honest: parliamentary panel to tax authorities

Live Mint

New Delhi: Tax authorities should be “sensitive” to the hardships faced by honest taxpayers due to wrong or inflated demands and take feedback from the public to improve faceless assessments, the Parliamentary Standing Committee on Finance said in a report submitted to the lower house on Wednesday. The panel also told authorities to review “fictitious tax demands”, which inflate the …

Tax Authorities Direct Taxes Demands Committee Honest Taxpayer

Efforts on to settle issue of recovery of royalty, tax dues with certain states: Centre to SC

1 week, 1 day ago

Efforts on to settle issue of recovery of royalty, tax dues with certain states: Centre to SC

Hindustan Times

New Delhi, The Centre on Thursday told the Supreme Court that it was making efforts to resolve the issue of recovery of royalty and tax dues on mineral rights and mineral-bearing lands between it and several mineral-rich states. Efforts on to settle issue of recovery of royalty, tax dues with certain states: Centre to SC The top court meanwhile deferred …

Royalty Tax States Jharkhand Centre Dues Bench

'Proof Beyond Reasonable Doubt' Is A Principle Of Criminal Law, Not Applicable To Tax Law: Delhi High Court

1 week, 2 days ago

'Proof Beyond Reasonable Doubt' Is A Principle Of Criminal Law, Not Applicable To Tax Law: Delhi High Court

Live Law

The Delhi High Court has made it clear that the principle of 'proof beyond reasonable doubt' cannot be made applicable to Section 148 of the Income Tax Act, 1961 which enables an assessing officer to open an assessment if he has 'reason to believe' that an assessee's income escaped assessment. A division bench of Chief Justice Devendra Kumar Upadhyaya and …

Tax Court Principle Reason Doubt Itat Reasonable

'Proof Beyond Reasonable Doubt' Is A Principle Of Criminal Law, Not Applicable To Tax Law: Delhi High Court

1 week, 2 days ago

'Proof Beyond Reasonable Doubt' Is A Principle Of Criminal Law, Not Applicable To Tax Law: Delhi High Court

Live Law

The Delhi High Court has made it clear that the principle of 'proof beyond reasonable doubt' cannot be made applicable to Section 148 of the Income Tax Act, 1961 which enables an assessing officer to open an assessment if he has 'reason to believe' that an assessee's income escaped assessment. A division bench of Chief Justice Devendra Kumar Upadhyaya and …

Tax Court Principle Reason Doubt Itat Reasonable

Retracted Statement Can't Be Termed As Incriminating Material, No Addition Can Be Made In Respect Of Completed Assessment: Gauhati High Court

1 week, 3 days ago

Retracted Statement Can't Be Termed As Incriminating Material, No Addition Can Be Made In Respect Of Completed Assessment: Gauhati High Court

Live Law

The Gauhati High Court stated that retracted statement cannot be termed as incriminating material and no addition can be made in respect of completed assessment. Being aggrieved with the Assessment Order, the assessee preferred an appeal before the Commissioner of Income Tax, Guwahati under Section 250 of the Income Tax Act. The department/appellant submitted that the Assessing Officer has invoked …

Tax Income Tax Income Commissioner Guwahati Material Itat

Bombay HC Dismisses PIL Against MMRDA, MEIL in Borivali-Thane Tunnel Project

1 week, 3 days ago

Bombay HC Dismisses PIL Against MMRDA, MEIL in Borivali-Thane Tunnel Project

Deccan Chronicle

The Bombay High Court on Tuesday dismissed a Public Interest Litigation seeking a probe into the bank guarantees given by Megha Engineering & Infrastructure Ltd for the ₹16000 crore Borivali-Thane Twin Tube Tunnel project. Representing MMRDA, Solicitor General of India Mr. Tushar Mehta argued that the PIL was not maintainable, as the petitioner lacked locus standi. On behalf of MEIL, …

Court Pil Petitioner Meil

Burden Is On Assessee To Show Entitlement For Capital Gains Tax Exemption On Sale Of Agricultural Land: Kerala High Court

1 week, 4 days ago

Burden Is On Assessee To Show Entitlement For Capital Gains Tax Exemption On Sale Of Agricultural Land: Kerala High Court

Live Law

The Kerala High Court stated that burden of proof is on assessee to prove that he is entitled to capital gains tax exemption on sale of agricultural land. Jayasankaran Nambiar and Easwaran S. observed that “it is significant in this regard to observe that the claim of the assessee, being for exemption from the levy of income tax as applicable …

High Court Tax Income Tax Land Kerala High Court Income Capital Gains

Fair Market Value Of Shares Determined By Statutory Methods Can't Be Rejected By Income Tax Department: Karnataka High Court

1 week, 4 days ago

Fair Market Value Of Shares Determined By Statutory Methods Can't Be Rejected By Income Tax Department: Karnataka High Court

Live Law

The Karnataka High Court stated that fair market value of shares determined by statutory methods can't be rejected by the income tax department. The Division Bench of Justices Krishna S Dixit and Ramachandra D. Huddar was addressing a case where the revenue has challenged the order passed by the Tribunal where the Tribunal held that the valuation report on DCF …

Income Tax Income Tribunal Method Shares Valuation Fair Market Value

Service Tax Is Leviable On Renting Of Immovable Property: CESTAT

2 weeks ago

Service Tax Is Leviable On Renting Of Immovable Property: CESTAT

Live Law

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that service tax is leviable on renting of immovable property. Subba Rao has opined that unless the levy of service tax on renting of immovable property service is held to be ultra vires by any constitutional court, it will continue to be a valid levy. During …

Tax Property Service Renting Tribunal Stat Immovable

Income Tax Rules | Centre's Power To Relax Conditions Under Rule 9C Exceptional & Discretionary, Not Ordinarily Subject To Judicial Review: Delhi HC

2 weeks, 3 days ago

Income Tax Rules | Centre's Power To Relax Conditions Under Rule 9C Exceptional & Discretionary, Not Ordinarily Subject To Judicial Review: Delhi HC

Live Law

The Delhi High Court has made it clear that the power of the Central government to relax conditions prescribed under Rule 9C of the Income Tax Rules 1962, read with Section 72A of the Income Tax Act, 1962, is exceptional, discretionary and cannot ordinarily be subject to judicial review. The use of the expression “having regard to” as used in …

Court Power Judicial Review Conditions Company Rules Rule

Income Tax Act | Principal Commissioner Has Authority To Cancel Registration Of Assessee Without Waiting For Decision From Assessing Authority: Kerala HC

Trending News

2 weeks, 3 days ago

Income Tax Act | Principal Commissioner Has Authority To Cancel Registration Of Assessee Without Waiting For Decision From Assessing Authority: Kerala HC

Live Law

The Kerala High Court stated that principal commissioner has authority to cancel registration of assessee without waiting for decision from assessing authority. Jayasankaran Nambiar and Easwaran S. observed that “the provisions of Section 12AA independently empower the Principal Commissioner to consider whether or not the circumstances mentioned in Section 12AA and 12AA of the Income Tax Act exist as a …

Income Tax Registration Order Commissioner Authority Principal Assessee

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court

2 weeks, 4 days ago

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court

Live Law

The Kerala High Court stated that the issue as to whether there was a proper notice or not is a disputed question of fact and cannot be challenged under Article 226 of the Constitution of India. “…….As rightly observed by the learned Single Judge, the question as to whether there was a proper notice or not is certainly a disputed …

India Kerala High Court Question Single Assessee Kerala High Proper Notice

Tax Weekly Round-Up: March 03 - March 09, 2025

2 weeks, 4 days ago

Tax Weekly Round-Up: March 03 - March 09, 2025

Live Law

SUPREME COURT Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008 Case title: COMMISSIONER, COMMERCIAL TAX Case no. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked, “This court is cognizant of the large number of statutory appeals pending for disposal before …

India Delhi Legal Tax Court Services Customs

Income Tax Department Cannot Attach Properties Indefinitely Without Pursuing Steps To Resolve Matter: Delhi High Court

3 weeks ago

Income Tax Department Cannot Attach Properties Indefinitely Without Pursuing Steps To Resolve Matter: Delhi High Court

Live Law

The Delhi High Court has held that the Income Tax Department cannot, suspecting escapement of tax on income by an assessee, indefinitely attach its properties without taking further steps to resolve the matter. Single judge Justice Sachin Datta observed that Section 222 of the Income Tax Act, 1961 which empowers the Tax Recovery Officer to proceed with “attachment and sale …

Tax Court Income Department Pnb Income Tax Department Petitioner

'Entire Case Based On Records Already Considered During Scrutiny': Mumbai ITAT Quashes Reopening Of Assessment Against Shah Rukh Khan For AY 2012-13

3 weeks ago

'Entire Case Based On Records Already Considered During Scrutiny': Mumbai ITAT Quashes Reopening Of Assessment Against Shah Rukh Khan For AY 2012-13

Live Law

The Mumbai ITAT has quashed the reopening of assessment proceedings against the Assessee/ Appellant i.e., Shah Rukh Khan for AY 2012-13. The tribunal held that the reasons recorded while initiating the re-assessment, were completely silent as regards the allegation that income chargeable to tax has escaped assessment due to failure on the part of the assessee to disclose fully and …

Assessment Income Shah Rukh Khan Bench Itat Assessee Section 147

'Entire Case Based On Records Already Considered During Scrutiny': Mumbai ITAT Quashes Reopening Of Assessment Against Shah Rukh Khan For AY 2012-13

3 weeks ago

'Entire Case Based On Records Already Considered During Scrutiny': Mumbai ITAT Quashes Reopening Of Assessment Against Shah Rukh Khan For AY 2012-13

Live Law

The Mumbai ITAT has quashed the reopening of assessment proceedings against the Assessee/ Appellant i.e., Shah Rukh Khan for AY 2012-13. The tribunal held that the reasons recorded while initiating the re-assessment, were completely silent as regards the allegation that income chargeable to tax has escaped assessment due to failure on the part of the assessee to disclose fully and …

Assessment Income Shah Rukh Khan Khan Bench Assessee Section 147

Survey Report On Existence Of 'Permanent Establishment' In Tax Year Not Relevant For Previous/Future AYs: Delhi HC Grants Relief To Swiss Co

3 weeks, 1 day ago

Survey Report On Existence Of 'Permanent Establishment' In Tax Year Not Relevant For Previous/Future AYs: Delhi HC Grants Relief To Swiss Co

Live Law

The Delhi High Court has held that the existence of a foreign entity's Permanent Establishment in India is required to be determined in law for each year separately on the basis of the scope, extent, nature and duration of activities in each year. A division bench of Justices Yashwant Varma and Ravinder Dudeja made the observation while dealing with a …

India Tax Court Assessment Income Tax Swiss Each Year

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax

3 weeks, 1 day ago

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax

Live Law

The Delhi High Court has asked the Customs Excise & Service Tax Appellate Tribunal to decide whether levy of tax on the services purchased by a prepaid subscriber of Tata Teleservices, using the existing mobile balance on which tax was already paid, would amount to double taxation. It observed, “Considering the factual nature of the issue and the fact that …

Delhi Tax Court Services Service Paid Petitioner

Telangana HC Imposes 25K Cost On Man Who Filed PIL Against Panchayat Act For Prohibiting Candidates With Over 2 Children From Participating In Polls

3 weeks, 3 days ago

Telangana HC Imposes 25K Cost On Man Who Filed PIL Against Panchayat Act For Prohibiting Candidates With Over 2 Children From Participating In Polls

Live Law

The Telangana High Court has dismissed a public interest filed challenging Section 21 of the Telangana Panchayat Raj Act, 2018. The Division Bench of Chief Justice Sujoy Paul and Justice Renuka Yara dismissed the petition at SR stage, imposing a cost of 25 thousand, noting that the Supreme Court had already adjudicated upon this matter, finally in the case of …

Court Pil Bench Petition Petitioner Telangana Panchayat

KeLSA Moves PIL In Kerala High Court To Curb Ragging In State, Special Bench To Hear Matter

3 weeks, 3 days ago

KeLSA Moves PIL In Kerala High Court To Curb Ragging In State, Special Bench To Hear Matter

Live Law

The Kerala High Court on Tuesday said that it will constitute a special bench to hear the issue of ragging in the state. The Division Bench of Chief Justice Nitin Jamdar and Justice S. Manu made this order while considering a PIL filed by the Kerala State Legal Service Authority to curb the issue of ragging in the state. KeLSA …

Kerala State Kelsa Ragging State Legal Kerala State Legal

Respondent Cannot File Cross-Objections To Appeal Before High Court U/S 260A Income Tax Act: Delhi High Court

3 weeks, 3 days ago

Respondent Cannot File Cross-Objections To Appeal Before High Court U/S 260A Income Tax Act: Delhi High Court

Live Law

The Delhi High Court has held that Section 260A of the Income Tax Act, 1961, which pertains to appeals to High Courts, does not envisage the filing of cross-objections by the opposite party, unlike Order XLI Rule 22 CPC. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “The Legislature appears to have consciously desisted from adopting …

High Court Appeal Court Income Tax Order Right Tribunal

Tax Monthly Digest: February 2025

3 weeks, 5 days ago

Tax Monthly Digest: February 2025

Live Law

SUPREME COURT Income Tax Act | Offence Committed Before Show-Cause Notice Compoundable As Covered By 'First Offence' In Compounding Guidelines: Supreme Court Case title: VINUBHAI MOHANLAL DOBARIA Vs CHIEF COMMISSIONER OF INCOME TAX Case no. The Division Bench of Justices R. Raghunandan Rao and Harinath N. observed that “the time permit set out under 73 of the Act is mandatory …

India Delhi Supreme Court High Court Constitution Court Gujarat

S.153C Income Tax Act | Two-Tier Satisfaction Of Assessing Officers Of Both Searched & Non-Searched Entity Needed Even Prior To 2015 Amendment: Delhi HC

3 weeks, 6 days ago

S.153C Income Tax Act | Two-Tier Satisfaction Of Assessing Officers Of Both Searched & Non-Searched Entity Needed Even Prior To 2015 Amendment: Delhi HC

Live Law

The Delhi High Court has held that even though Section 153C of the Income Tax Act, 1961 did not in its original form prescribe two-tier satisfaction of Assessing Officers of both the searched and non-searched entity for initiating reassessment, the same cannot be deemed absent. “In our considered opinion, while and undoubtedly Section 153C as it stood at the relevant …

Tax Court Assessment Income Tax Income Tax Act Income Person

[S.292B Income Tax Act] Inadvertent Mistakes In Reassessment Can Be Saved But Assessment Order Overlooking Apparent Error Cannot: Delhi HC

1 month ago

[S.292B Income Tax Act] Inadvertent Mistakes In Reassessment Can Be Saved But Assessment Order Overlooking Apparent Error Cannot: Delhi HC

Live Law

The Delhi High Court has made it clear that Section 292B of the Income Tax Act, 1961 cannot be used to save an assessment order passed by overlooking errors apparent on face of the record. A division bench of Chief Justice Devender Kumar Upadhyay and Justice Tushar Rao Gedela said while the provision would save reassessment notice which inadvertently furnished …

Information Assessment Income Tax Order Notice Department Act

Reimbursements Received By Assessee Can't Be Considered As 'Consideration' Towards Any Taxable Service: CESTAT

1 month ago

Reimbursements Received By Assessee Can't Be Considered As 'Consideration' Towards Any Taxable Service: CESTAT

Live Law

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the reimbursements received by the assessee cannot be considered as 'consideration' towards any taxable service. The department considered the reimbursable expenses as 'consideration' towards rendering of the taxable service of 'supply of manpower' and accordingly demanded service tax from the assessee. The Tribunal held that the …

Tribunal Commissioner Stat Assessee Service Tax Taxable Service

Failed to deposit TDS? Tax officials may be knocking soon

1 month ago

Failed to deposit TDS? Tax officials may be knocking soon

India Today

The income tax department is planning a nationwide regulatory action on individuals and businesses that have failed to deduct and deposit taxes collected at source, reported The Economic Times. Another key area of concern for tax officials is the repeated revision of TDS returns, especially when such revisions lead to a sharp reduction in the default amount. To address this, …

Tax Official Deposit Tds Taxpayers

Designated Committee Under Sabka Vishwas Scheme May Reject Application For Compounding Tax Over Bogus Documents: Telangana High Court

1 month ago

Designated Committee Under Sabka Vishwas Scheme May Reject Application For Compounding Tax Over Bogus Documents: Telangana High Court

Live Law

A division bench of the Andhra Pradesh High Court has dismissed a writ petition filed by M/s Diwakar Road Lines challenging the rejection of an application to compound all previous service tax by way of a one-time settlement. The bench held that even though the statute does not prescribe for the rejection of any application, the committee may reject an …

Tax Court Application Notice Committee Reject Designated Committee

Delhi High Court Junks PIL Against 'Illegal Constructions' At Ajmeri Gate, Imposes ₹10K Costs

1 month ago

Delhi High Court Junks PIL Against 'Illegal Constructions' At Ajmeri Gate, Imposes ₹10K Costs

Live Law

The Delhi High Court has dismissed a PIL seeking to demolish the alleged illegal and unauthorized constructions within the regulated area of city's Ajmeri Gate. 10,000 costs on the petitioner- Mirza Aurangzeb to be deposited with Delhi High Court Staff Welfare Fund. “The jurisprudence which surrounds the development of PIL petitions in India concerns itself primarily to give voice to …

Court Delhi High Court Pil Petition

CBDT reminds employers of TDS obligations, highlights penalty for failure

1 month, 1 week ago

CBDT reminds employers of TDS obligations, highlights penalty for failure

Live Mint

NEW DELHI : The Central Board of Direct Taxes has emphasized the obligation to deduct tax at source by employers and others making various payments, reiterating the legislative changes introduced in the past few years on penalty provisions. CBDT also explained that penalty and prosecution provisions will not apply if an employer makes the tax payment to government by the …

Tax Changes Mohan Act Tds Circular Cbdt

Supreme Court Refuses To Entertain NewsClick's Writ Petition Against Tax Demands, Gives One Week Interim Protection To Approach HC

1 month, 1 week ago

Supreme Court Refuses To Entertain NewsClick's Writ Petition Against Tax Demands, Gives One Week Interim Protection To Approach HC

Live Law

The Supreme Court today granted a week's interim protection to PPK Newsclick Studio Pvt Ltd, the company running the news portal NewsClick, in relation to tax recovery demands. The bench of CJI Sanjiv Khanna and Justices Sanjay Kumar and KV Viswanathan was hearing a writ petition filed under Article 32 by news portal NewsClick against the tax recovery demands over …

Tax Court High Cji Cash Petition Itat

ITAT Cannot Overstep Its Authority By Deciding On Merits When It Had Already Concluded Appeal Was Not Maintainable: Bombay High Court

1 month, 1 week ago

ITAT Cannot Overstep Its Authority By Deciding On Merits When It Had Already Concluded Appeal Was Not Maintainable: Bombay High Court

Live Law

The Bombay High Court stated that ITAT cannot overstep its authority by deciding on merits when it has already concluded an appeal was not maintainable. Aggrieved by the aforementioned communication/order, the BCCI filed an appeal before the Income Tax Appellate Tribunal, Before the ITAT, the Revenue submitted that the DIT, by the impugned communication/order had neither cancelled nor withdrawn the …

Jurisdiction Appeal Tax Registration Bcci Act Merits

PIL filed against KCR for skipping assembly sessions; allegations of suppressing farmers' voices

Trending News

1 month, 1 week ago

PIL filed against KCR for skipping assembly sessions; allegations of suppressing farmers' voices

New Indian Express

PIL filed against KCR for skipping Assembly sessions General Secretary of Federation of Farmers Associations in Telangana D Vijaypal Reddy filed a PIL in the Telangana High Court, challenging the prolonged absence of BRS president and Leader of Opposition K Chandrashekar Rao from the Legislative Assembly since December 2023. Comments against Revanth: KTR files quash petition BRS working president and …

Fir Brs Complaint Filed Rama Rao Revanth Voices Pil

Quashing Of Show Cause Notice On One Issue Doesn't Mean Other Demands Are Not Liable To Be Adjudicated: Delhi High Court

1 month, 1 week ago

Quashing Of Show Cause Notice On One Issue Doesn't Mean Other Demands Are Not Liable To Be Adjudicated: Delhi High Court

Live Law

The Delhi High Court has made it clear that if a show cause notice is quashed by a higher authority on one issue, it doesn't mean that other issues raised in the SCN are not liable to be adjudicated. The observation was made by the bench of Justices Prathiba M. Singh and Dharmesh Sharma in a case where the SCN …

Court Demands High Department Issue Quashed Scn

Tax Weekly Round-Up: February 10 - February 16, 2025

1 month, 1 week ago

Tax Weekly Round-Up: February 10 - February 16, 2025

Live Law

NEW INCOME TAX BILL New Income Tax Bill 2025: Concept Of "Tax Year" To Be Introduced Instead Of "Assessment Year", "Financial Year" To Remain Unchanged The new Income Tax bill is set to introduce the concept of 'Tax Year'. In such circumstances, the provisions of Section 21 of the Act would not be applicable and the period of limitation would …

India Supreme Court High Court Tax Court Customs Income Tax

Courts can't direct legislature to enact law a particular way: Supreme Court

1 month, 2 weeks ago

Courts can't direct legislature to enact law a particular way: Supreme Court

The Hindu

The Supreme Court on Friday said the courts could not direct the legislature to enact a law in a particular manner. In a writ jurisdiction, neither the high courts nor the Supreme Court can direct the legislature to enact a law in a particular manner," the bench said, while refusing to hear the plea. The petitioner's counsel said Section 230 …

Supreme Court Court Victim Pil Direct Section 230 Way Supreme

Income Tax Act | No Penalty Under S.271AAA If Undisclosed Income Is Admitted, Explained & Tax Paid Even With Delay : Supreme Court

1 month, 2 weeks ago

Income Tax Act | No Penalty Under S.271AAA If Undisclosed Income Is Admitted, Explained & Tax Paid Even With Delay : Supreme Court

Live Law

The Supreme Court, while determining a tax matter, observed that the undisclosed income, under Section 271AAA of the Income Tax Act, surrendered by the assessee during the search, is not sufficient to levy the penalty. The explanation reads as: “ “Undisclosed income” means— any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery …

Tax Penalty Search Income Tax Income Course This Court

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC

1 month, 2 weeks ago

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC

Live Law

The Delhi High Court has reiterated that only such High Court within whose jurisdiction the Assessing Officer passing an impugned assessment order is situated would have the jurisdiction to entertain an appeal under Section 260A of the Income Tax Act, 1961. It submitted that since the original assessment order was passed by the AO in Amritsar, therefore, Delhi High Court …

Delhi High Court Jurisdiction Appeal Tax Assessment Income Tax

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court

1 month, 2 weeks ago

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court

Live Law

The Calcutta High Court recently upheld an ITAT order deleting the addition of over ₹4 crore made to the income of an assessee under the Income Tax Act, 1961 in reassessment action. It observed, “The duty cast upon the assessing officer is to decide the written objections given by the assessee to the proposed reopening and passing a speaking order …

High Court Court Speaking Order Order Income Officer Itat

Tax Weekly Round-Up: February 03 - February 09, 2025

1 month, 2 weeks ago

Tax Weekly Round-Up: February 03 - February 09, 2025

Live Law

SUPREME COURT Income Tax Act | Offence Committed Before Show-Cause Notice Compoundable As Covered By 'First Offence' In Compounding Guidelines: Supreme Court Case title: VINUBHAI MOHANLAL DOBARIA Vs CHIEF COMMISSIONER OF INCOME TAX Case no. What Is The Time Period Surviving U/S 149 Of Income Tax Act For Issuing Reassessment Notices: Delhi High Court Explains Case title: Kanwaljeet Kaur v. …

Delhi Tax Court Customs Title Income Tax Act Delhi High Court

Direct Tax Annual Digest 2024: Part I

1 month, 3 weeks ago

Direct Tax Annual Digest 2024: Part I

Live Law

ITAT Deletes Additions Against Unsuspecting Investor In A 'Penny Stock' To Make Quick Profit The Mumbai Bench of Income Tax Appellate Tribunal has held that the assessee was an unsuspecting investor who transacted in a 'penny stock' with a view to earning a quick profit, and since his involvement in any dubious transaction relating to price rigging or connection with …

India Justice Delhi Mumbai Kolkata Supreme Court High Court

'Too Vague': Karnataka High Court Rejects PIL For Inquiry Against Legislators Over Alleged Disproportionate Assets

1 month, 3 weeks ago

'Too Vague': Karnataka High Court Rejects PIL For Inquiry Against Legislators Over Alleged Disproportionate Assets

Live Law

Karnataka High Court on Thursday dismissed a public interest litigation filed seeking a direction to Lokayukta to hold enquiry against the MLA, MPs and MLCs whose assets are disproportionate to their known sources of income, by considering the representation made by the petitioner in December 2023. It said “The petition and facts stated therein are too general and too vague …

Assets Income State Kar Petition Disproportionate

What Is The Time Period Surviving U/S 149 Of Income Tax Act For Issuing Reassessment Notices: Delhi High Court Explains

1 month, 3 weeks ago

What Is The Time Period Surviving U/S 149 Of Income Tax Act For Issuing Reassessment Notices: Delhi High Court Explains

Live Law

The Delhi High Court has interpreted the Supreme Court's decision in Union of India v. Rajeev Bansal to elucidate the time period surviving under Section 149 of the Income Tax Act, 1961 for issuing reassessment notices. Further, the period between the date of issuance of the impugned reassessment notices up to the date of the decision rendered by the Supreme …

Supreme Court High Court Tax Court Reassessment Income Tax Income Tax Act

[S. 148 IT Act] Mere Change Of Opinion By AO, No 'Reason To Beleive' Assessee Failed To Disclose Info: Tripura HC Quashes Reassment Notice

1 month, 3 weeks ago

[S. 148 IT Act] Mere Change Of Opinion By AO, No 'Reason To Beleive' Assessee Failed To Disclose Info: Tripura HC Quashes Reassment Notice

Live Law

The Tripura High Court recently invalidated a reassessment notice issued under Section 148 of the Income Tax Act, 1961. The court held the reassessment to be improper because it was based on already available data and thus it merely indicated that the Assessing Officer had had a change of opinion rather than a 'reason to believe' the assessee had hidden …

Court Reassessment Assessment Income Report Notice Officer

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund

1 month, 3 weeks ago

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund

Live Law

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted a refund along with interest, despite the absence of a statutory provision for interest under central excise laws at the relevant time. Subba Rao has observed that “the amount collected by way of Central excise duty was illegal as the activity itself did not involve any …

Tribunal Central Stat Excise Assessee Central Excise Central Excise Duty

Merely Paying Penalty For Wilful Delay In Filing Income Tax Returns Does Not Exonerate Assessee From Being Prosecuted: Karnataka High Court

1 month, 3 weeks ago

Merely Paying Penalty For Wilful Delay In Filing Income Tax Returns Does Not Exonerate Assessee From Being Prosecuted: Karnataka High Court

Live Law

The Karnataka High Court has refused to quash prosecution initiated by the Income Tax Department against an assessee who had willfully failed to submit his income tax returns in time for the Assessment Years 2012- 13 to 2015-16 and thereby committed the alleged offence. It said, “Delay in filing of the income tax returns would not only result in payment …

Tax Court Penalty Criminal Income Delay Act

Supreme Court Dismisses PIL Challenging Provisions Of Dowry Prohibition Act

1 month, 3 weeks ago

Supreme Court Dismisses PIL Challenging Provisions Of Dowry Prohibition Act

Live Law

The Supreme Court today dismissed a public interest litigation challenging validity of Sections 2, 3, 4 and 8A of the Dowry Prohibition Act, 1961 as "adverse to men".A bench of Justices BR Gavai and K Vinod Chandran passed the order.During the hearing, the petitioner's counsel pled that he was "concerned about the invalidity of laws". The Supreme Court today dismissed …

Supreme Court Court Pil Dowry Dowry Prohibition Act Sections 2