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Articles for Section 14A

Bank Charges & Bank Guarantee Charges Wrongly Included As Interest: ITAT
4 months, 3 weeks ago

Bank Charges & Bank Guarantee Charges Wrongly Included As Interest: ITAT

Live Law  

The Delhi Bench of Income Tax Appellate Tribunal has held that bank charges and bank guarantee charges do not partake in the character of interest and had been wrongly included as interest while making disallowance under section 14A of the Income Tax Act.The bench of G.S.Pannu and Kul Bharat has observed that the assessee had disallowed the. The Delhi Bench …

Tax Bank Income Interest Charges Itat Guarantee
Allahabad High Court Monthly Digest: June 2024 [Citations 367-415]
5 months, 2 weeks ago

Allahabad High Court Monthly Digest: June 2024 [Citations 367-415]

Live Law  

NOMINAL INDEX M/S Pragyason Constructions Private Limited v. State Of U.P. S.11 Hindu Marriage Act | Parents Of Husband Can Contest Proceedings For Declaring Marriage Void After His Death: Allahabad High Court Case Title: Shatakshi Mishra v. Deepak Mahendra Pandey And 2 Others 2024 LiveLaw 373 Citation: 2024 LiveLaw 373 The Allahabad High Court has held that after the death …

India Justice Uttar Pradesh Compassionate Appointment Title Hindu Marriage Act 2024
Allahabad High Court Weekly Roundup: June 10 - June 16, 2024
6 months ago

Allahabad High Court Weekly Roundup: June 10 - June 16, 2024

Live Law  

NOMINAL INDEX Mamta Kapoor and Another v. Vinod Kumar Rai 2024 LiveLaw 382 Naziya Ansari And Another vs. State Of Up And 2 Others 2024 LiveLaw 383 Archana Singh Gautam vs. State of U.P. and Another 2024 LiveLaw 394 Orders/Judgments of the Week Disputes Related To Immovable Property Used Exclusively For Trade Are 'Commercial Disputes: Allahabad High Court Case Title: …

Justice High Court Compassionate Appointment State Ors Act Kumar
No Disallowance Under Section 14A Of Income Tax Act Is Warranted In Respect Of Investments Not Yielding Tax Free Income: ITAT
6 months, 3 weeks ago

No Disallowance Under Section 14A Of Income Tax Act Is Warranted In Respect Of Investments Not Yielding Tax Free Income: ITAT

Live Law  

The Mumbai Bench of Income Tax Appellate Tribunal has held that disallowance has to be worked out on the basis of investment which yielded dividend during the year and not by factoring in the total amount of investment.The bench of Amit Shukla and Renu Jauhri has observed that no disallowance under section 14A of the Income Tax Act is warranted. …

Income Tax Income Tax Act Act Itat Ita Section 14A Disallowance
Orders Appealable U/S 14A Of SC/ST Act Can't Be Challenged U/S 482 Of CrPC: Allahabad High Court
10 months, 1 week ago

Orders Appealable U/S 14A Of SC/ST Act Can't Be Challenged U/S 482 Of CrPC: Allahabad High Court

Live Law  

The Allahabad High Court recently observed that in cases where an appeal against an order would lie under Section 14A of the SC/ST Act, 1989, the aggrieved person cannot invoke the inherent jurisdiction of the High Court under Section 482 CrPC to challenge the order. The Court also noted that Section 14-A starts with the words “notwithstanding anything contained in …

Appeal Court High Act Bench Crpc Section 482
Section 14A Disallowance Not Warranted If No Exempt Income Is Earned: ITAT
1 year, 10 months ago

Section 14A Disallowance Not Warranted If No Exempt Income Is Earned: ITAT

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal has held that the disallowance under Section 14A of the Income Tax Act is not warranted if no exempt income is earned.The two-member bench of Anubhav Sharma and Anil Chaturvedi has observed that Section 14A envisages that there should be actual receipt of income, and hence Section 14A of the Act. …

Income Crores Member Itat Exempt Assessee Ita
Accused Under SC/ST Act Cannot Directly Move High Court For Anticipatory Bail, Must Approach Special Courts First: Punjab & Haryana HC
2 years ago

Accused Under SC/ST Act Cannot Directly Move High Court For Anticipatory Bail, Must Approach Special Courts First: Punjab & Haryana HC

Live Law  

The Punjab and Haryana High Court has ruled that an accused under the Scheduled Castes and the Scheduled Tribes Act, 1989 is first required to approach the Special Court for anticipatory bail as the high court's original jurisdiction under Section 438 CrPC in such cases stands excluded.Dismissing an anticipatory bail plea of an accused who had directly approached. The Punjab …

High Court Jurisdiction Court Bail Order High Punjab
Breaking: Madhu Lynching Case| Kerala High Court Upholds Special Court Order Cancelling Bail To 11 Accused
2 years, 3 months ago

Breaking: Madhu Lynching Case| Kerala High Court Upholds Special Court Order Cancelling Bail To 11 Accused

Live Law  

The Kerala High Court on Monday dismissed the appeals challenging a Special Court's order cancelling the bail granted to 11 accused persons in case of lynching of a tribal youth in February 2018. The Court in the instant case ascertained that the following important questions arose before it for consideration: Firstly, whether the Court of Session, in the exercise of …

Kerala High Court Bail Witnesses Order Case Bail Conditions
Amendment To Section 36(1)(va) Of Income Tax Act Is Prospective In Nature: Delhi High Court
2 years, 4 months ago

Amendment To Section 36(1)(va) Of Income Tax Act Is Prospective In Nature: Delhi High Court

Live Law  

The Delhi High Court has allowed the assessee- TV Today Network Ltd.'s claims for deduction of expenses in nature of 'consumption incentive' offered to the advertisers for booking more The Bench, consisting of Justices Manmohan and Manmeet Pritam Singh Arora, reiterated that the 'due date', in case of delay by the assessee in depositing the employees' contribution to Provident Fund …

Delhi Tax Court Labour Income Tax Income Tax Act Delhi High Court
Section 14A Of SC/ST Act Contains No Limitation Period To Bar Filing Of Appeal Against Order Under 1989 Act: Allahabad High Court
2 years, 4 months ago

Section 14A Of SC/ST Act Contains No Limitation Period To Bar Filing Of Appeal Against Order Under 1989 Act: Allahabad High Court

Live Law  

The Allahabad High Court has observed that Section 14A of SC/ST Act, 1989 puts no limitation on filing an appeal against an order under the provisions of the 1989 Act.The Bench of Chief Justice Rajesh Bindal, Justice Ajai Kumar Srivastava-I and Justice Saurabh Lavania clarified that after the Allahabad High Court struck down the second proviso to sub-section. The Allahabad …

Appeal Court Prevention Order Limitation High Act
Explanation To Section 14A Of Income Tax Act Will Not Apply Retrospectively: Delhi High Court
2 years, 5 months ago

Explanation To Section 14A Of Income Tax Act Will Not Apply Retrospectively: Delhi High Court

Live Law  

The Delhi High Court has ruled that the Explanation to Section 14A of the Income Tax Act, 1961, added vide the Finance Act, 2022, cannot be presumed to be retrospective in nature since it is clarificatory in nature and alters the law as it stood earlier. The revenue department submitted before the High Court that the ITAT had relied on …

Law Delhi Tax Court Income Tax Income Tax Act Delhi High Court
Underreporting Of Income Due To Re-Computation Of Disallowance By The AO, Does Not Amount To Misreporting Of Income: Delhi High Court
2 years, 6 months ago

Underreporting Of Income Due To Re-Computation Of Disallowance By The AO, Does Not Amount To Misreporting Of Income: Delhi High Court

Live Law  

The Delhi High Court has ruled that where the underreporting of income allegedly done by the assessee is due to the re-computation of the disallowance under Section 14A of the Income Tax Act, 1961 by the Assessing Officer, it would not amount to misreporting of income. The revenue department levied a penalty on the assessee Prem Brothers Infrastructure LLP under …

Tax Court Penalty Delhi High Court Revenue Department Act
Supreme Court Monthly Digest: September 2021 [Citation LL 2021 SC 409 To LL 2021 SC 524]
3 years, 1 month ago

Supreme Court Monthly Digest: September 2021 [Citation LL 2021 SC 409 To LL 2021 SC 524]

Live Law  

Principle Of Equal Pay For Equal Work Cannot Be Applied Merely On Basis Of DesignationThe Supreme Court has observed that the principle of equal pay for equal work cannot be applied merely on basis of designation. "We find that reinstatement cannot be automatic, and the transgression of Section 25F being established, suitable compensation would be the appropriate remedy", the bench …

India Karnataka Kerala Supreme Court High Court Writ Petition Appeal
SC/ST Act Offences - Petition U/S 482 CrPC Not Maintainable Against The Order Taking Cognizance; Only Appeal U/S 14A(1) Maintainable": Allahabad High Court
3 years, 2 months ago

SC/ST Act Offences - Petition U/S 482 CrPC Not Maintainable Against The Order Taking Cognizance; Only Appeal U/S 14A(1) Maintainable": Allahabad High Court

Live Law  

The Allahabad High Court on Tuesday held that an Application U/s 482 Cr.P.C. can't be filed against a cognizance order passed by Special Judge in an SC/ST Act Offence and that against such an order, only an appeal shall lie before the High Court under Section 14A of the S.C./S.T. In this matter, an application under 482 CrPC was moved …

Court Order High Act Special Passed Special Court
Kerala Govt. Makes Online Rummy Illegal When Played For Stakes
3 years, 9 months ago

Kerala Govt. Makes Online Rummy Illegal When Played For Stakes

Live Law  

The Kerala Government has issued a notification making online rummy illegal when played for stakes.Section 14A of the Kerala Gaming Act, 1960, which regulates gambling activities, empowers the Goverment to exempt a game from all or any of the provisions of the Act if they are satisfied that in any game the element of skills is more predominant than the …

Online Rummy State Online Gambling Notification Kerala Govt Section 14A