Thursday, November 12, 2015
The High Court of Delhi rules
that the hard disk recovered from computer belonging to CA during search on
CA's premises containing workings supporting client's ITR filing cannot be said
to "belong to the client". Therefore, section 153C cannot be invoked
against the client based on such seized hard disk. Merely because the data
pertained to the client, the hard disk seized from CA cannot be said to belong
to the client.
Commissioner of Income-tax.-7 v.
RRJ Securities Ltd. [2015] 62 taxmann.com 391
Related Post
Measures for reducing litigation – Clarification on Circulars 21/2015 and 8/2016 reg. It is, therefore, clarified that the import and intent of para 8 of the Circular No. 21/2015 is
CBDT notifies protocol between India and Cyprus Central Government has notified that all the provisions of the agreement between the Government
Broadband charges couldn't be deemed as technical services; not liable to sec. 194J THE ITAT Mumbai Bench held that where assessee made payment towards internet charges to concern
Section 115BA-Depreciation restricted to forty per cent CBDT has restricted the allow ability to forty percent (40%) in respect of depreciation of any
Signing of ‘Joint Declaration’ by India and Switzerland for the implementation of Automatic Exchange of Information (AEOI) between the two countries India and Switzerland for the implementation of Automatic Exchange of Information (AEOI) betwee
Non disclosure of Foreign assets or exempt income in ITR There are various Incomes which are exempted from the levy of income tax in the hands of the pers
Subscribe to:
Post Comments (Atom)
0 comments:
Post a Comment