Home Highlights November 2011 Year 2011 This

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1. Power of HC to entertain writ petition where alternative appellate remedy is available

2. IT- waiver of penalty – no appellate remedy available – HC accepts writ petition

3. Validity of reopening of assessment u/s 147 - if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it...

4. Rejecting of application for approval u/s 80G - assessee has spent more than 5% of the income for religious purpose - not entitled for approval u/s 80G(5)(vi) - AT

5. Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section...

6. Maintainability of petition - availability of alternative remedy of appeal - The practise of filing the Writ Petition without exhausting the statutory remedies are in...

7. Approval u/s 80G(5)(vi) - donations being liable to be misused wholly on the basis of the assessee-society being prosperous - While that may invite a charge of the...

8. Exemption u/s 5(1)(vi) - Whether CWT(A)has erred in allowing the exemption u/s 5(1)(vi) for the plot under construction as the same does not come under the purview of...

9. When on the same set of facts and circumstances of the case, renewal of approval under section 80G(5)(vi) has been granted for earlier years and there being no change in...

10. Non admitting assessee’s claim through revised computation - AO was of the opinion that since the original return was filed belatedly, the assesee was not eligible to...

11. Condonation of delay by applying Section 5 of the Limitation Act - Section 378(5) of CrPC - In the present case, there is no such exclusionary provision under Section...

12. Charitable activity - approval u/s 80G(5) - an application of the Trust for grant of approval under Section 80G(5)(vi) of the Act can be turned down only if the trust...

13. Import of Internal Remote Electrical Tilt Switches (iRET) - benefit of Exemption notification - Whether the amperage of the iRETs imported by the appellant were of 5...

14. Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - CGST - Circular

15. Violations of condition specified in section 11(5) of the Income Tax Act - exemption u/s 10(23C)(vi) - advance against purchase of property - application of income -...