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Articles for Reassessment, search results for claim

Ombudsman calls for reassessment of protest rights in the Netherlands
2 weeks, 2 days ago

Ombudsman calls for reassessment of protest rights in the Netherlands

NL Times  

Dutch National Ombudsman Reinier van Zutphen is launching a new investigation into the state of protest rights in the Netherlands, citing growing concerns over the restrictions placed on demonstrations. Van Zutphen questioned the severity of such actions, calling it “borderline” and expressing concerns over the broader impact on the right to protest. Seven years ago, Van Zutphen’s earlier report concluded …

Netherlands Rights Protests Ombudsman Protest Right Van Zutphen
ITAT Half Yearly Digest: January To June 2024 - PART I
5 months, 1 week ago

ITAT Half Yearly Digest: January To June 2024 - PART I

Live Law  

S. 54F Exemption Not Available On Property Predominantly Being Used For Religious Purposes: ITAT Case Title: Asstt. Explanation 3 To Sec 147 Can't Be Resorted To Make Addition On Any Other Issue Which Is Not Included In Reasons For Reopening: New Delhi ITAT Case Title: Vishram Sahakari Awas Samiti Limited verses ITO On finding that no addition is made based …

India Delhi Kolkata Tax Indian Income Tax Title
UPVAT | Computation Of Correct ITC Be Examined By Assessing Authority Not Later Than Stage Of Making Regular Assessment Order: Allahabad High Court
7 months, 1 week ago

UPVAT | Computation Of Correct ITC Be Examined By Assessing Authority Not Later Than Stage Of Making Regular Assessment Order: Allahabad High Court

Live Law  

The Allahabad High Court has held that computation of correct input tax credit can only be done till the passing of the regular assessment order by the Assessing Authority and not at a later stage. Section 29 of the UPVAT Act empowers the Assessing Authority to initiate reassessment proceedings against an assesee if there is “reason to believe” that whole …

Tax Court Reassessment Assessment Order Held Proceedings
Claim That Investment In Shares Was A Capital Account Transaction, Non-Application Of Mind By AO: Delhi High Court Quashes Reassessment Notice
1 year, 10 months ago

Claim That Investment In Shares Was A Capital Account Transaction, Non-Application Of Mind By AO: Delhi High Court Quashes Reassessment Notice

Live Law  

The Delhi High Court has quashed the reassessment notice as the AO failed to apply his mind as to whether an investment in shares was a capital account transaction.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that the principal allegation against the assessee is that it purchased shares of an Indian company and that …

India Indian Income Capital Account Shares His Mind
Failure To Disclose All Material Facts Is Essential To Issue Reassessment Notice: Bombay High Court
2 years ago

Failure To Disclose All Material Facts Is Essential To Issue Reassessment Notice: Bombay High Court

Live Law  

The Bombay High Court at Goa has held that failure to disclose fully and truly all material facts is an essential jurisdictional parameter that must be fulfilled before any notice can be issued for reopening the assessment proceedings after the expiration of four years from the end of the relevant assessment year.The division bench of Justice M.S. The Bombay High …

Failure Bombay High Court Facts Material Facts Material Four Years Fully