The Delhi High Court has held that the order of the Income Tax Settlement Commission is final and conclusive for a particular assessment year for which the application has been filed.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the order of the ITSC is deemed to be conclusive for all the matters pertaining to …
Nominal Index Sumit Suresh More v. State of Maharashtra 2024 LiveLaw 200 Arun Gulab Gawli v. State of Maharashtra 201 Pankaj Kailash Agarwal v. ACIT 2024 LiveLaw 202 Dipak P. Mali v. State of Maharashtra 2024 LiveLaw 203 Durgadas s/o. We also hold that by applying the rule of ejusdem generis, convicts of MCOC Act cannot be excluded from availing …
The Bombay High Court has held that interference with the orders of the Income Tax Settlement Commission should be avoided, keeping in mind the legislative intent. The scope of interference is very narrow, and certainly the High Court should not scrutinize an order of the ITSC as an appellate court. The ITSC gave directions to the department to furnish a …
The Madras High Court has held that Section 245C of the Income Tax Act, 1961 is read down by removing the retrospective last date of the 1st February 2021, as the 31st March 2021.The bench of Chief Justice Sanjay V. Gangapurwala and Justice D. Bharatha Chakravarthy has observed that the Finance Act, 2021, was retrospective in nature. The Madras High …
The Supreme Court on Tuesday required the UOI to file its response on the 2021 plea contending that the pending wages of workers under the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 are piling up along with negative balances in funds of most of the states The Court required a copy of the application to be made available with …