Courts: Supreme Court of India
3,663 articlesIncome Tax
Income Tax
S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary
Income Tax
Income Tax
Notice u/s. 148 can be issued on a company registered anywhere in respect of income earned in India
Income Tax
Income Tax
Number of notices that can be issued under section 148
Income Tax
Income Tax
S. 148 Notice to every partner in the case of a firm is not necessary
Excise Duty
Excise Duty
Goods not physically bearing brand name sold from branded outlets not eligible for SSI Exemption – SC
Income Tax
Income Tax
Payment of Advance Tax / TDS cannot tantamount to disclosure of total income – SC
Income Tax
Income Tax
Interest earned by a Club from FD placed with member banks not exempt on ‘mutuality’ ground – SC
Income Tax
Income Tax
Vehicle financier eligible for depreciation on vehicle not registered it its name – SC
Corporate Law
Corporate Law
Supreme Court guidelines in relation to public interest litigations
Income Tax
Income Tax
Fresh notice is not necessary when reassessment is set aside for non-observance of natural justice
Income Tax
Income Tax
Notice u/s. 148 gives jurisdiction to AO to proceed to make reassessment
Corporate Law
Corporate Law
Even in absence of separate proceeding alleging unfair, monopolistic or restrictive trade practice, an application for compensation u/s. 12B of MRTP Act is maintainable
Income Tax
Income Tax
A cheque, unless dishonoured, is payment & relates to dates of receipt -SC
Service Tax
Service Tax
