CA. VINAY MITTAL
Landmark Judgements of Supreme Court on Section Section 245N to 245W [Advance Rulings] [1] Section 245N : Definitions Appeal against ruling - Supreme Court should not generally entertain SLP direc ........ View More
Landmark Judgements of Supreme Court on Section Section 246 [Appealable order] SLP dismissed against impugned order of High Court holding that where assessee-group engaged in sale and purchase of la ........ View More
Landmark Judgements of Supreme Court on Section 245 [Set off of refunds against tax remaining payable] SLP dismissed against High Court ruling that where demand was raised against assessee and intim ........ View More
Landmark Judgements of Supreme Court on Section 241A [Withholding of refund in certain cases] Assessing Officer cannot withhold refund merely because assessee declared huge income in immediately pre ........ View More
Landmark Judgements of Supreme Court on Section 234B [Interest for defaults in payment of advance tax] No Section 234B interest on advance tax deficit if tax deductible but not deducted from income ........ View More
SLP dismissed against High Court’s ruling that where co-operative bank made deposits in government securities and earned interest, on basis of principle of presumption that government departments had ........ View More
Landmark Judgements of Supreme Court on Section 234A [Interest for defaults in furnishing return of income] Settlement Commission in exercise of its power under section 245D(4) and (6) does not have ........ View More
Landmark Judgements of Supreme Court on Section 226 [Other modes of recovery] SLP dismissed against High Court ruling that section 226(3)(x) does not confer arbitrary power on Income-tax department ........ View More
Landmark Judgements of Supreme Court on Section 222 [Certificate by Tax Recovery Officer] Rigours of rule 2 and rule 16 of Schedule II are not applicable where sale of attached property is pursuant ........ View More