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Statute does not recognize the defences " to avoid litigation, buy peace" under the explanation 1 to Section 271(1)(c) of the Act.
MAK Data P. Ltd. vs Commissioner of Income Tax
(2013) TaxCorp(LJ) 2280 (SC-SC) · Income Tax Section 271(1)(c)
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Provident Fund – Interest on belated remittance - In the present case, it is manifest from the record that the appellant had already deposited a sum of Rs.34,00,000/- before the Competent Authority and sought for supply of the calculation sheet the basis on which the computation had been made so that it could reconcile the accounts. We think it appropriate to direct that the computation sheets shall be provided to the appellant within three weeks and it shall file its objection within two weeks therefrom and thereafter the Competent Authority shall fix a date for reconciliation of the accounts.
Arcot Textile Mills Ltd vs The Regional Provident Fund Commissioner and others
(2013) TaxCorp(LJ) 2279 (SC-SC)
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Penalty imposable despite voluntary surrender, Disclosure to Buy peace of mind not relevant
MAK Data P. Ltd. Versus Commissioner of Income Tax-II
(2013) TaxCorp(LJ) 2272 (SC-SC)
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Income Tax- Interest – Delay in refund - Whether interest is payable by the Revenue to the assessee if the aggregate of installments of Advance Tax OF TDS paid exceeds the assessed tax?"
Commissioner of Income Tax vs Gujarat Fluoro Chemicals
(2013) TaxCorp(LJ) 2245 (SC-SC) · Income Tax Section 244A
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Income accrued must be considered from a realistic & practical angle – SC
Commissioner of Income Tax Versus M/s Excel Industries Ltd.
(2013) TaxCorp(LJ) 2239 (SC-SC)
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Commissioner of Income Tax vs Excel Industries Ltd
(2013) TaxCorp(LJ) 2215 (SC-SC) · Income Tax Section 28(iv)
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HIMATSINGKA SEIDE LTD. vs COMMISSIONER OF INCOME TAX
(2013) TaxCorp(LJ) 2207 (SC-SC) · Income Tax Section 32, 10B
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COMMISSIONER OF INCOME TAX-I vs RELIANCE ENERGY LTD
(2013) TaxCorp(LJ) 2206 (SC-SC) · Income Tax Section 234D
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Exaggerated concern for Human rights of convicts is at the cost of Interest of the Society: SC
Surya Baksh Singh Versus State of Uttar Pradesh
(2013) TaxCorp(LJ) 2204 (SC-SC)
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Sec. 234D – Applies to A.Y. commencing before 01.06.2003 if Assessment is not completed on that date
COMMISSIONER OF INCOME TAX-I VERSUS M/S. RELIANCE ENERGY LTD.
(2013) TaxCorp(LJ) 2198 (SC-SC)
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Non-Government Organizations substantially funded by govt fall within RTI ambit: SC
Thalappalam Ser. Coop. Bank Ltd. and others Versus State of Kerala and others
(2013) TaxCorp(LJ) 2196 (SC-SC)
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COMMISSIONER OF INCOME TAX vs RELIANCE ENERGY LTD
(2013) TaxCorp(LJ) 2191 (SC-SC)
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The department is not obliged to pay interest on interest as that is not provided in the law. Sandvik Asia 280 ITR 643 (SC) awarded compensation for inordinate delay on its facts.
Commissioner of Income Tax vs Gujarat Fluoro Chemicals
(2013) TaxCorp(LJ) 2181 (SC-SC) · Income Tax Section 244A
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Prosecution of Government Servant without prior permission not valid – SC
Anil Kumar & Ors. Versus M.K. Aiyappa & Anr.
(2013) TaxCorp(LJ) 2176 (SC-SC)
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Income-tax Act, 1961, s 147, 148, 144 and Article 226 of the Constitution of India, 1950.
Commissioner of Income Tax & Ors v Chhabil Dass Agarwal
(2013) TaxCorp(LJ) 2079 (SC-SC)
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Unless mala fides are writ large, delay should be condoned
IMPROVEMENT TRUST vs UJAGAR SINGH & ORS
(2013) TaxCorp(LJ) 1785 (SC-SC)
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SC clarify that if for any reason the respondents/other authorities had issued notice(s)
JAINA WINES PVT. LTD. & ORS. vs STATE OF MAHARASHTRA & ORS.
(2013) TaxCorp(LJ) 1783 (SC-SC)
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S. 13 r.w.s 7 - Prevention of Corruption Act, 1988
State of Punjab vs Madan Mohan Lal Verma
(2013) TaxCorp(LJ) 1782 (SC-SC) · S. 13 r.w.s 7 - Prevention of Corruption Act, 1988
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Occupancy Right In Flat Is Equal To Ownership: SC
Hill Properties Ltd. Versus Union Bank of India and others
(2013) TaxCorp(LJ) 1773 (SC-SC)
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Accept School leaving certificate as age proof : SC
Ranjeet Goswami Vs. State of Jharkhand & ANR.
(2013) TaxCorp(LJ) 1772 (SC-SC)
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