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Judgements by FCS Deepak Pratap Singh

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This court is of the view that the impugned order passed by the Tribunal does not suffer from any legal infirmity warranting interference. The substantial question framed by this court while issuing notice is answered in the affirmative, that is, in

Posted in Income Tax |   480 Views



The Mumbai Tribunal has allowed relief to BCCI and directed CIT to grant registration under Section 12A citing that BCCI is still promoting the game of cricket.

Posted in Income Tax |   1917 Views



From above decision it is clear that if a reinsurance broker deduction it’s commission and remit balance commission to the foreign re-insurers with the permission of Reserve Bank of India ad according to the terms and conditions of an agreement with

Posted in Income Tax |   301 Views



In that view of the matter, whatever meagre amount is permissible under the statute must reach the victim's family without any loss of time when the compensation is sought for before the Court. The statute has taken care of the sufferings and pains o

Posted in Others |   663 Views



It is clear that confidential information submitted before Settlement Commission cannot be basis of addition in the assessment proceedings. The AO must have with him some incriminating materials in hand to substantiate addition made on the basis of i

Posted in Income Tax |   372 Views



The Supreme Court of India has passed the verdict on an appeal of Vodafone by which the Company had challenged the order of NCDRC (National Consumer Disputes Redressal Commission) by which it had firmed the view of State Consumer Disputes Redressal C

Posted in Corporate Law |   288 Views



Sale of a technical concept, that the assessee developed on his own, with respect to website malware monitoring, assessable as business income.

Posted in Income Tax |   581 Views



The Adjudicating Authority, the National Company Law Tribunal, Hyderabad Bench (NCLT), on January 21, 2019 approved MSL's resolution plan, which among other things involved an upfront payment of Rs 477 crores. While approving the resolution plan, the

Posted in Corporate Law |   495 Views



The Hon'ble Karnataka High Court in matter of Nandi Steels Limited Vs. ACIT approved setoff of brought forward losses against capital gains on sale/transfer of business assets of the assessee under provisions of Section 72 of the Income Tax Act,1961.

Posted in Income Tax |   359 Views



Madras High Court in Greenwood (Greenwood Owners Association v. UOI), the RWAs are required to pay GST only on the differential amount collected from the member where the charges exceed Rs. 7,500.

Posted in Corporate Law |   2606 Views