Explore the Supreme Court ruling on reassessment based on unreliable evidence and the distinction between defective and invalid returns in Mangalam Publications Vs CIT case.
Herbicides India Limited Vs ACIT: Supreme Court grants hearing on merits as HC dismissed appeals for delay. Full text of the judgment and analysis.
Explore the Deputy Assistant Commissioner vs. Arhaan Ferrous case. Learn about buyer’s responsibility in verifying GST registration on GST portal. Detailed analysis and Supreme Court verdict.
Landmark judgment by Supreme Court on Commissioner of Trade Tax vs. Mishra Tea Blending. Blending and packing tea not considered manufacturing under UP Trade Tax Act. Full text analysis.
Statutory set off or insolvency set off was not applicable to Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016 (IBC).
Supreme Court held that contract involving hiring of motor vehicles/ cranes, without transfer of right to use, is not covered by provisions of Sales Tax Act or the VAT Act.
Supreme Court orders 6% interest on JVAT Act refund in State of Jharkhand vs Kirloskar Brothers case. Full text of the judgment and implications discussed.
Explore the Maneesh Pharmaceuticals Ltd vs. Export Import Bank case. Supreme Court emphasizes NCLT evaluation on merits before admitting Section 7 petition under IBC.
Read the full text of the Supreme Court judgment dismissing Uttar Pradesh Govt’s appeal against quashing a 235.52 Cr demand on Vivo Mobile India. Analysis and implications included.
Supreme Court dismisses SLP due to delay, emphasizes statutory appeal availability. Explore the judgment on Gopal Krishnan vs. Ravindra Beleyur case and its implications
