Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Whether findings of fact binding on to the High Court - This ...


High Court Bound by Lower Court Findings in Tax Cases Unless Errors Are Proven.

June 3, 2013

Case Laws     Income Tax     HC

Whether findings of fact binding on to the High Court - This findings are, indisputably, binding unless shown that the facts are not correct or are perverse. - HC

View Source

 


 

You may also like:

  1. Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills,...

  2. Validity of assessment - Jurisdiction - An irregularity in the assessment order may be rectified by remitting back the matter to the assessment. In the case on hand it...

  3. Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly...

  4. The public notice issued by the Office of the Commissioner of Customs, Tuticorin, provides special measures to facilitate the liquidation and rectification of errors...

  5. Prosecution proceedings u/s 276CC and 277 - variation in the tax payments - The conduct of the petitioners in filing revised returns immediately after noticing error on...

  6. Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act -...

  7. Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for...

  8. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

  9. Petitioner challenged order passed u/s 129(3) of Goods and Services Tax Act, 2017 for alleged tax evasion due to typographical error in date on E-way Bill and Tax...

  10. A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

  11. Rectification of mistake u/s 154 - tax paid on more than one occasion, and claims its refund u/s 154 - The High Court referred to Article 265 of the Constitution of...

  12. Revision u/s 263 by CIT - selecting a return under CASS - expressions 'erroneous', 'erroneous assessment' and 'erroneous judgment' - Error', here, should be an error in...

  13. Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

  14. Delayed payment of service tax - completion certificate valid or not - construction of residential complex - Mere evasion of tax does not invite penalties unless and...

  15. Dishonor of Cheque - burden of proof on complainant to establish his case - rebuttal of presumption - In the present case non filing or production of books of accounts...

 

Quick Updates:Latest Updates