Courts: Supreme Court of India
Read latest Supreme Court of India judgments and orders on Income Tax, GST, Customs, Company Law and other taxation, corporate and commercial laws.
Rejection of Application for Registration as CRA justified if CA certificate of net worth attached is not as per applicable law
RDDB Act – Debt Recovery – Provisions of Income-tax Rules are attracted only insofar as same deal with recovery of debts
Mere non-payment of duties is not collusion or willful misstatement or suppression of facts
Complaint u/s. 138 without signature is maintainable if complaint is verified by Magistrate
HC should not dispose appeal without discussing the same – SC
SC directs govt. to provide DRTs and DRATs manpower & adequate infrastructure
Client confidentiality privilege – Only for lawyers & not for accountants – UK SC
Taxability of a revocable transfer as deemed gift u/s 4(1)(c) of the Gift-tax Act
Notice U/s. 148 cannot be issued unless return which has already been filed has been disposed of
S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary
Notice u/s. 148 can be issued on a company registered anywhere in respect of income earned in India
Number of notices that can be issued under section 148
S. 148 Notice to every partner in the case of a firm is not necessary
Goods not physically bearing brand name sold from branded outlets not eligible for SSI Exemption – SC
Supreme Court of India brings together Supreme Court judgments and orders published on TaxGuru concerning taxation, corporate, commercial and regulatory laws. The archive covers Income Tax, GST, Customs, Company Law, insolvency, constitutional and other legal issues relevant to taxpayers, businesses and professionals. Readers can research authoritative rulings on statutory interpretation, substantial questions of law, constitutional issues and appeals from High Courts and tribunals. Chartered Accountants, advocates, tax professionals, companies and legal researchers can use this category to follow important Supreme Court jurisprudence relevant to taxation and business laws.
