
amit sharmA
Articles
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1 week ago |
jurishour.in | Amit Sharma |amit sharmA
This article is written by Unnati V. Chhangani, a Fourth Year Law Student, Jai Narayan Vyas University, Jodhpur. The Himachal Pradesh High Court directed the Central Bureau of Investigation (CBI) to investigate the suspicious murder case as there is partiality in State Police Investigation. The single bench of Justice Ajay Mohan Goel observed that it is just to transfer investigation to Central bureau of investigation from police officials.
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1 week ago |
jurishour.in | Amit Sharma |amit sharmA
This article is written by Unnati V. Chhangani, a Fourth Year Law Student, Jai Narayan Vyas University, Jodhpur. The Supreme Court ruled that the Ecological Preservation needs to be practical and not Symbolic. The Supreme Court observed that the public trust doctrine and environmental protections, though constitutionally mandated, must be applied with a contextual, cogent views that balances ecological interests with existing public utility and ground realities.
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1 week ago |
jurishour.in | Amit Sharma |amit sharmA
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Delhi (NFAC), in a case involving alleged bogus purchases by M/s Shanta Techno Private Limited, Raipur, and remanded the matter for fresh adjudication. “The CIT(A) has failed to appreciate the distinct nature of this case and overlooked glaring inconsistencies and admissions by the assessee.
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2 weeks ago |
jurishour.in | Amit Sharma |amit sharmA
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that expenses incurred after the ‘date of setting up of the business’ are eligible for income tax deduction. The bench of Yogesh Kumar U.S. (Judicial Member) and M. Balaganesh (Accountant Member) has observed that there is a clear distinction between “commencement of business” and “setting up of a business”. For income tax purposes, the ‘setting up of the business’ and not the ‘commencement of business’ is to be considered.
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2 weeks ago |
jurishour.in | Amit Sharma |amit sharmA
The Kerala High Court has held that the appeal against denial of tax exemption under Section 10(10C) of the Income Tax Act, 1961 to ICICI Bank retiree on retirement compensation cannot be dismissed for non-appearance. The bench of Justice Ziyad Rahman A.A. has observed that Section 250 of the Income Tax Act, which deals with the procedure in appeal, there is no provision for rejecting an appeal for non appearance of the appellant.
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