Tax Cases Weekly Round-Up: 27 August To 2 September, 2023
1 year, 3 months ago

Tax Cases Weekly Round-Up: 27 August To 2 September, 2023

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Delhi High Court Case Title: M/S. Case Title: Dattaprasad Kamat Versus Assistant Commissioner Of Income Tax The Bombay High Court has refused 50% entitlement to beneficial ownership in a husband's shareholding under the Portuguese Civil Code for 'deemed dividend' taxability. Case Citation: 2023 LiveLaw 33 The Jharkhand High Court has quashed the criminal proceedings against a petitioner who had been facing charges under Sections 276B and 278B of the Income Tax Act, 1961. Himachal Pradesh High Court Case Title: State of Himachal Pradesh and Others Versus M/s Nokia India Sales Pvt. Patna High Court Case Title: Assistant Commissioner of Income Tax Versus Satish Kumar Keshri The Patna High Court has held that completed assessments can be interfered with by the Assessing Officer while making the assessment under Section 153A only on the basis of some incriminating material unearthed during the course of the search.

History of this topic

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