Courts: Supreme Court of India
3,662 articlesCustom Duty
Custom Duty
EPCG Scheme- Section 15(1)(b) would be applicable only when the goods are cleared from the warehouse u/s. 68 of the Cust
Income Tax
Income Tax
Issue of S.143(2) notice is mandatory for block assessment proceedings. Disclosed items cannot be assessed in block assessment. Circulars are binding on the revenue
Income Tax
Income Tax
Income cannot be reassessed on a mere change of opinion
Income Tax
Income Tax
Advance Against Depreciation (AAD) is not a reserve so section 115JB not applicable
Income Tax
Income Tax
AO deemed to have applied his mind if facts are on record
SEBI
SEBI
Section 4 of SCR Act, 1956 does not require publication of pre-recognition Rules and Bye-laws of a Stock
Income Tax
Income Tax
Duplication of computer software or processing of recordable media on blank CD amounts to ‘manufacture’
Income Tax
Income Tax
Concept of “change of opinion” stands obliterated WEF 01.04.1989?
Income Tax
Income Tax
Right to subscribe for shares arises only when right offer is made by the company: SC
Income Tax
Income Tax
Provisions for NPA as per RBI Norms by NBFCs not deductible
Income Tax
Income Tax
Southern Technologies Ltd. Vs. JCIT
Service Tax
Service Tax
Whether ‘contract carriage’ manufactured according to specifications is ‘tourist vehicle’ and whether services provided by the assessee under ‘contract carriage’ makes the assessee a ‘Tour Operator’
Income Tax
Income Tax
Any bona fide measures taken by revenue to prevent circulation of black money, cannot be objected as interference with personal liberty or freedom of a citizen
Income Tax
Income Tax
