The Supreme Court upheld the deletion of Section 14A disallowance after finding that the Assessing Officer did not record dissatisfaction with the assessee’s computation before invoking Rule 8D.
The Supreme Court cancelled anticipatory bail after finding that investigation records and witness statements indicated a prima facie offence under the SC/ST (Prevention of Atrocities) Act.
The Supreme Court refused to entertain a petition challenging the exemption of Muslim gifts from compulsory registration under Section 129 of the Transfer of Property Act. The Court directed the petitioners to approach the Law Commission of India for possible legislative changes.
The Supreme Court disposed of the petitions and allowed the parties to assist the High Court where challenges to CPCB guidelines on idol manufacture and immersion are pending.
The Court refused to mandate NAT testing for blood screening, stating that the issue involves policy decisions and financial implications that must be assessed by governments and domain experts.
The Supreme Court refused to condone a delay of 262 days in filing the Special Leave Petition and found no merit for interference. The dismissal left intact the order quashing the reassessment notice under Section 148.
The Supreme Court upheld the invalidation of an assessment order issued in the name of a company that had merged and ceased to exist. The Court held that proceedings must be initiated against the transferee company.
The Supreme Court declined to interfere with a High Court ruling that TCS under Section 206C(1C) does not apply to compounding fines collected from illegal miners. The Court confirmed that the provision applies only where mining rights are legally transferred.
The Supreme Court declined to interfere with the Delhi High Court order concerning reassessment notices. It held that no ground existed under Article 136 to intervene, leaving the assessee to pursue remedies before the Assessing Officer.
The Supreme Court granted four weeks to explore settlement in a dispute arising from High Court directions requiring timely payment of panel counsel bills by the Income Tax Department.
