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 March 2020 Year 2020 This

Admittedly, the research done by ITAT in the form of Google ...

Case Laws     Income Tax

March 19, 2020

Admittedly, the research done by ITAT in the form of Google study was not put either to the appellant/assessee Company or to the said Revenue. As already pointed out by this Court in the earlier paragraphs, in the absence of any specific rule including the applicability of the natural justice, it is a well settled position of law that adherence to the principles of natural justice, is implied in any legislation. - HC

View Source

 


 

You may also like:

  1. COMPARATIVE STUDY OF - Companies Bill, 2011 and Companies Bill, 2012

  2. Study expenses incurred for the daughter of brother of the Director - she had executed a bond stating that after her higher study she would work in the company. In fact...

  3. Abuse of dominant position - Google has not provided the financial information as sought by the CCI vide its order dated 6.10.2021, and reiterated in its later order...

  4. The case pertains to the validity of an assessment order against a company that had already undergone amalgamation. The key points are: The assessment order was passed...

  5. TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

  6. “Vanishing companies” can only be listed companies; so far 161 “vanishing companies” have been traced

  7. Revenue recognition - The difference in revenue generating pattern. ‘NOP’ project already completed but certain portion of development remain unsold. It shows that...

  8. Restoration of name of company in the ROC - company under litigation - Pending litigation in itself has been judicially recognized as a ‘just’ ground for restoration of...

  9. Dishonor of Cheque - insufficiency of funds - existence of company after merger - When under a judicial order, merger of the Companies has taken place, the earlier...

  10. Anti-competitive agreements - Dominant position of Google in India - In terms of the provisions of Section 27 of the Act, the Commission hereby directs Google to cease...

  11. Restoration of name of Company - Aggrieved person is Income Tax Department - The instant application would not lie under section 252(3) of the Companies Act, 2013;...

  12. Google India has been provided access to the IPR, Google Brand features, secret process embedded in Adwords Programme as tool of the trade for generation of income....

  13. Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of...

  14. Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

  15. Lesser penalties for One Person Companies or small companies - lesser penalties (not be more than one-half) for one person companies and small companies - Section 446B...

 

Quick Updates:Latest Updates