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Supreme Court of India

Any additional payment over & above invoice value includible in transaction value: SC

August 19, 2020 816 Views 0 comment Print

Commissioner of Central Excise, Customs And Service Tax Vs. Cera Boards And Doors (Supreme Court) In fine, these appeals are disposed of, confirming the impugned orders of CESTAT setting aside the Orders ­in­Original passed by the Adjudicating Authorities and remanding the matters back for re­adjudication. However, while carrying out the exercise of re­adjudication, the Adjudicating […]

SC Refuses to transfer Money from PM CARES Fund to NDRF

August 18, 2020 828 Views 0 comment Print

The issue under consideration is whether the Supreme court will grant permission for transferring the money collected in PM Cares fund to the National Disaster Relief Fund?

Analysis of SC judgment in the case of Babulal Vardharji Gurjar

August 14, 2020 4761 Views 0 comment Print

Babulal Vardharji Gurjar Vs Veer Gurjar Aluminium Industries Pvt. Ltd. & anr. (Supreme Court) While setting aside the Order dated 14th May, 2019 of the NCLAT in Company Appeal (AT) Insolvency No. 549 of 2018 and Order dated 9th August, 2018 of the National Company Law Tribunal, Mumbai Bench in CP(IB)-488/I&BP/MB/2018, on the ground that […]

Daughters have Equal rights to inherit ancestral property even if born prior to 9.9.2005: SC

August 11, 2020 13926 Views 1 comment Print

Equality reaffirmed by the Supreme Court in a recent judgement delivered on August 11, 2020. It has been held that a daughter will have a share under the Hindu Succession (Amendment) Act, 2005, irrespective of whether her father was alive or not at the time of the amendment.

SC dismisses plea challenging exclusion of CM Relief Fund from CSR

August 10, 2020 1998 Views 0 comment Print

The Supreme Court dismissed the petition filed by the assessee challenging decision of Central Government to excluding Chief Minister’s Relief Fund from the purview of Corporate Social Responsibility (CSR).

Contingent Clause in Rent Deed to Increase Rent each Year

August 8, 2020 13620 Views 0 comment Print

Recently, in a matter of Civil Appeal No. 2617 of 2020, the Supreme Court, vide their judgment dated 17th June, 2020,  has observed that where a rent deed contains a contingent clause which binds the tenant to increase the rent by certain percentage each year, it cannot be read to mean that the tenancy was for a period of more than one year.

Supreme Court Judgment on Disallowance under Section 40(a)(ia)

August 5, 2020 17016 Views 1 comment Print

Shree Choudhary Transport Company Vs ITO (Supreme Court) 1. As to whether Section 194C of the Act does not apply to the present case? Whether the appellant had specific and identified trucks on its rolls or had been picking them up on freelance basis, the legal effect on the status of parties had been the […]

FERA Offence Liability depends on Role in Company Affairs & Not on Mere Designation or Status: SC

August 5, 2020 2649 Views 0 comment Print

Shailendra Swarup Vs Deputy Director (Supreme Court of India) Section 68 of FERA, 1973 deals with Offences by companies. Section 68(1) provides that every person who, at the time of the contravention was committed, was in charge of, and was responsible to, the company for the conduct of business of the company as well as […]

Family arrangement is a memorandum of settlement does not require registration-SC

July 31, 2020 35148 Views 0 comment Print

The issue before the Court was whether a memorandum of settlement required registration as by way of said document the interest in immovable property worth more than Rs.100/­ was transferred in favour of the plaintiff

Office established merely for communication is not a PE under India-Korea DTAA

July 29, 2020 1617 Views 0 comment Print

whether the office which is established merely for the sake of communication is covered under the character of Permanent Establishment (PE) under India-Korea DTAA?

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