supreme court judgements

Post sale discounts shall not form part of the turnover

Goods and Services Tax - The Appellant raised the tax invoices on the purchasers as per the policy of manufacturers of vehicles to maintain uniformity in the price thereof. After the sales were completed, credit notes were issued to the customers granting discounts, in order to meet the competition in the market and for allied reasons. ...

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Ordinance Raj? Not Any More

Goods and Services Tax - Apex Judiciary has given a new year gift by pronouncing 2 important judgments, both by constitution bench of 7 members dated January 2, 2017. 1. Re-promulgation of ordinances is invalid and is fraud on constitution 2. A candidate can-not ask for votes in the name of religion, language, caste etc....

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Service tax chargeable on constructed area provided by developers to land owners in lieu of development rights

Goods and Services Tax - Whether transaction where Petitioner and his siblings agreed to exchange certain part of undivided share of land with Developer in lieu of constructed area under an Agreement for development, exigible to Service tax?...

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No service tax on Arrangement b/w parties for sharing common storage facilities

Goods and Services Tax - Whether handling portion and maintenance including incineration facilities by one party on behalf of another is in the nature of providing 'Storage and Warehousing Services' falling under Section 65(105)(zza) of Finance Act, 1994...

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Service tax burden can be passed on by contractual agreement but revenue cannot be asked to wait for recovery of tax dues

Goods and Services Tax - Whether burden of Service tax can be transferred to other party through contractual agreement? Further, whether Revenue can be asked to recover tax dues from the third party or wait till amount has been recovered from contractors?...

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Revisit Provisions Regulating Disciplinary Control Over Lawyers: SC

Goods and Services Tax - Supreme Court Directs Law Commission of India to Revisit the Provisions Relating to Regulation of Disciplinary Control Over Lawyers Under the Advocates Act ...

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SC Upholds Applicability of Renewable Purchase Obligation on Captive Power Plants

Goods and Services Tax - Supreme Court Upholds Applicability of Renewable Purchase Obligation on Captive Power Plants; Order a Positive Development and will Help Renewable Energy Growth in the Country The Supreme Court order dated 13 May 2015 in the case between the Hindustan Zinc vs Rajasthan Electricity Regulatory Commission on the applicability of Renewable Pu...

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Supreme Court Judgement in Disciplinary matter of ICAI

Goods and Services Tax - Sub: Judgement dated 13th May, 2015 of the Hon’ble Supreme Court of India in a Disciplinary matter The Hon’ble Supreme Court of India in a landmark Judgment delivered on 13th May, 2015 in an appeal filed by a member of the Institute [Respondent in a disciplinary matter] and Others has upheld the Judgment given by […]...

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Supreme Court constitutes Social Justice Bench

Goods and Services Tax - SUPREME COURT OF INDIA The Constitution of India in its Preamble has assured the people a three dimensional justice including social justice. Under the domain of ‘social justice’, several cases highlighting social issues are included. To mention summarily, about the release of surplus food grains lying in stocks for the use of...

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SC passes Costliest Bail Order in the case of Subrata Roy

Goods and Services Tax - Sahara group will have to pay Rs 10,000 crore to get interim bail for its Chief Subrata Roy and firm’s two directors, who are behind the bars since March four, the Supreme Court on Wednesday ordered. A bench of justices K S Radhakrishnan and J S Khehar said that interim bail will be granted only […]...

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No Reopening of Assessment on the basis of mere Audit Objection: SC

M/s Larsen & Toubro Ltd. Vs State of Jharkhand and Ors. (Supreme Court of India) - The present appeal has been filed against the final judgment and order dated 17.11.2006 passed by the Division Bench of the High Court of Jharkhand at Ranchi in W.P. (T) No. 2630 of 2006 whereby the High Court dismissed the petition filed by M/s Larsen & Toubro Ltd.-the appellant –Company while up...

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Sahara to pay Rs. 750 crore before due diligence to sell its hotel in USA

S.E.B.I. Vs. Sahara India Real Estate Corpn. Ltd.& Ors. (Supreme Court) - SC Said The permission can only be granted if SAHARA deposits a sum of Rs.750 crores before the Registry of this Court on or before 17th April, 2017...

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Entry in birth register will prevail over entry in school register

CIDCO Vs. Vasudha Gorakhnath Mandevlekar (Supreme Court of India) - Deaths and Births register maintained by the statutory authorities raises a presumption of correctness. Such entries made in the statutory registers are admissible in evidence in terms of Section 35 of the Indian Evidence Act. It would prevail over an entry made in the school register, particularly,...

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Frivolous, Groundless Filings Serious Menace to Justice Administration

Dnyandeo Sabaji Naik ans ANR Vs Mrs. Pradnya Prakash Khadekar and ORS (Supreme Court of India) - Courts across the legal system - this Court not being an exception – are choked with litigation. Frivolous and groundless filings constitute a serious menace to the administration of justice. They consume time and clog the Productive resources which should be deployed in the handling of genuine ca...

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Use of facility does not amount to technical services

Director of Income Tax (IT)-I Vs A.P. Moller Marsk A S (Supreme Court of India) - Freight income from operation of ships in international waters is not chargeable to tax under Indo-Danish DTAA; Use of facility does not amount to technical services, as technical services denote services catering to the special needs of the person using them and not a facility provided to all....

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Advocates only in proper uniform be allowed entry into Court Rooms – SC

NA - (02/12/2014) - On 24.11.2014 an Advocate, wearing Black Gown, Band and Saffron colour long gown entered into the Hon'ble Chief Justice's Court which was viewed seriously. It has been directed that, in future, Advocates only in proper uniform be allowed entry into the Court Rooms....

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‘Stainless steel wire’ is not declared goods under MVAT Provisions

Trade Circular No. 11 T of 2014 - (04/04/2014) - The matter is referred to Government for guidance as to whether the Supreme Court judgement be enforced for transactions effected prior to the date of the Supreme Court judgement i.e 26.4.2011....

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Rape is morally and physically most reprehensible crime in society – SC

NA - (20/05/2013) - Being the most hated crime, rape tantamounts to a serious blow to the supreme honour of a woman, and offends both, her esteem and dignity. It causes psychological and physical harm to the victim, leaving upon her indelible marks....

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Allocation of quantities of cotton yarn for export in terms of Policy Circular No.17 dated 10th February 2011

Trade Notice No. 07/2011 - (10/03/2011) - All conditions in policy circular no 15 of 1st February 2011 will continue to apply, except the specification about dates and the calendar given in Annexure 2 thereof since the allocation is being made today (10th March 2011 and not on 10th February 2011). Special attention be paid to para 3(iv) & (...

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Recent Supreme Court Judgment Misinterpreted to Infer That Date Of Rejection of A Claim is Irrelevant

NA - (27/06/2010) - Limitation period means the time within which a person must file his case before a judicial authority for exercising his rights. This period is to be calculated from the date of the cause of action. This term does not have any definition, but it is well settled that “cause of action” is a mixed ...

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Recent Posts in "supreme court judgements"

No Reopening of Assessment on the basis of mere Audit Objection: SC

M/s Larsen & Toubro Ltd. Vs State of Jharkhand and Ors. (Supreme Court of India)

The present appeal has been filed against the final judgment and order dated 17.11.2006 passed by the Division Bench of the High Court of Jharkhand at Ranchi in W.P. (T) No. 2630 of 2006 whereby the High Court dismissed the petition filed by M/s Larsen & Toubro Ltd.-the appellant –Company while upholding the order dated 27.02.2006 passe...

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Revisit Provisions Regulating Disciplinary Control Over Lawyers: SC

Supreme Court Directs Law Commission of India to Revisit the Provisions Relating to Regulation of Disciplinary Control Over Lawyers Under the Advocates Act ...

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Sahara to pay Rs. 750 crore before due diligence to sell its hotel in USA

S.E.B.I. Vs. Sahara India Real Estate Corpn. Ltd.& Ors. (Supreme Court)

SC Said The permission can only be granted if SAHARA deposits a sum of Rs.750 crores before the Registry of this Court on or before 17th April, 2017...

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Entry in birth register will prevail over entry in school register

CIDCO Vs. Vasudha Gorakhnath Mandevlekar (Supreme Court of India)

Deaths and Births register maintained by the statutory authorities raises a presumption of correctness. Such entries made in the statutory registers are admissible in evidence in terms of Section 35 of the Indian Evidence Act. It would prevail over an entry made in the school register, particularly, in absence of any proof that same was [...

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Frivolous, Groundless Filings Serious Menace to Justice Administration

Dnyandeo Sabaji Naik ans ANR Vs Mrs. Pradnya Prakash Khadekar and ORS (Supreme Court of India)

Courts across the legal system - this Court not being an exception – are choked with litigation. Frivolous and groundless filings constitute a serious menace to the administration of justice. They consume time and clog the Productive resources which should be deployed in the handling of genuine causes are dissipated in attending to case...

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Use of facility does not amount to technical services

Director of Income Tax (IT)-I Vs A.P. Moller Marsk A S (Supreme Court of India)

Freight income from operation of ships in international waters is not chargeable to tax under Indo-Danish DTAA; Use of facility does not amount to technical services, as technical services denote services catering to the special needs of the person using them and not a facility provided to all....

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Payment for Net Communication system developed by principal for smooth functioning of shipping business is not FTS

DIT Vs. A. P. Moller Maersk, (Supreme Court)

In this Case Hon’ble Supreme Court held that Payments made by the agents to the concerned foreign assessee, for using the facility of Net Communication System, developed by the assessee for smooth functioning of its international shipping business cannot be classified as fees for technical services and would not be chargeable as inc...

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SC slams HC for mere 30 Days Imprisonment In Acid Attack Case; Justice sent to “Vanaprastha”

Ravada Sasikala Vs. State of Andhra Pradesh & Anr. (Supreme Court)

When a substantive sentence of thirty days is imposed, in the crime of present nature, that is, acid attack on a young girl, the sense of justice, if we allow ourselves to say so, is not only ostracized, but also is unceremoniously sent to Vanaprastha. It is wholly impermissible....

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Proved Misconduct by CA while he holds COP Punishable: SC

Council of The Institute of Chartered Accountants of India Vs. Deepak Gupta (Supreme Court)

Whether a practicing Chartered Accountant while he holds the certificate of practice issued by the Institute of Chartered Accountants of India would be liable for punishment for any misconduct committed during the existence of certificate...

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Limitation period U/s. 275(1)(c) not applies to penalty proceeding U/s. 271D & 271E

CIT Vs Hissaria Brothers (Supreme Court of India)

Penalty proceedings for default in not having transactions through the bank as required under Sections 269SS and 269T are not related to the assessment proceeding but are independent of it....

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