Supreme Court remanded the matter for fresh consideration in respect of exemption u/s 2(15) or section 11 in respect of publication of advertisement for consideration in light of Ahmedabad Urban Development Authority.
CBDT informed that field formations have been filing appeals/petitions in physical as well as in e-filing mode. In compliance of the directions of the Hon’ble Supreme Court, field formations have been directed to ensure that filings of appeals/petitions before the High Court’s should take place in the e-filing mode only.
Pass an order to respondents to ensure effective income tax regulation on sale of personal cars in order to prevent misuse of tax regulations like: (a) In addition to PAN card, a copy of last return filed should be made mandatory for purchasing a personal car. [b] Withdraw tax benefit for second car to companies or professionals.
SC held that order directing special audit under Section 142(2A) of Income Tax Act, 1961 is required to be communicated to appellant-assessee, so as to know the reasons, and, if required, the assessee can choose to exercise the option to challenge the order.
Is it the joint responsibility of the flat buyer and the builder to obtain the completion certificate from Kolkata Municipal Corporation and is buyer at fault if he moves in the flat without the CC and connected issues
SC refused to interfere with order passed by Chhattisgarh High Court, wherein bail was denied to accused in alleged matter for availment of wrong ITC, on the ground that investigations were still going on for detecting more fake suppliers and investigations might be hampered if bail was granted.
Supreme Court held that as the appeal is pending before NCLAT, this court is desisting from entering a finding on the merits of the rival submissions which have been urged on behalf of the contesting parties.
Whether improper hair cut & consequent humiliation/embarrassment is deficiency in service for compensation under Consumer Protection Laws
SC held that extension of period up to which delay can be condoned is not the same as the extension of limitation period ( Sagufa Ahmed & Ors. v. Upper Assam Plywood Products Pvt. Ltd. & Ors)
Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country, the Hon’ble Supreme Court once again considered this matter when the Punjab & Haryana High court relegated the assessee to alternative remedy in a challenge made to jurisdiction of the revisional authority to reopen proceedings u/s 34 of the VAT Act.
