The petitioner sought to invalidate the entry tax law again on constitutional grounds. The ruling clarifies that final judgments bar subsequent identical challenges.
The Supreme Court held that the inclusion of a tainted official in the selection committee created a reasonable apprehension of bias. The key takeaway is that even one biased member vitiates the entire selection process.
The Supreme Court granted bail noting over eight months of pre-trial custody, absence of charge framing, and likely delay in trial. The ruling balances offence gravity with the right to personal liberty.
The Court held that the Revenues challenge failed since the issue had been conclusively decided by the High Court earlier. Deduction under Section 80IA(4) remained available where the assessee was found to be a developer of infrastructure facilities.
The issue was whether retention money credited and subjected to TDS accrues as income. SC, noting the HC ruling and IBC closure, left intact the principle that retention money is taxable only when received.
The Supreme Court upheld the High Court’s quashing of a reassessment notice, holding that reopening based only on existing records was invalid and refusing to condone a 426-day delay.
The Supreme Court has taken up the controversy over delayed employees’ PF/ESI deposits, while the High Court upheld disallowance except where delay was due to a national holiday.
The issue was whether the NCLT could declare ownership of a trademark during CIRP. The Supreme Court held that title disputes not arising directly from insolvency fall outside Section 60(5) jurisdiction.
The Supreme Court rejected the Revenue’s delayed appeal where reassessment was initiated repeatedly for the same year. The ruling confirms that completed reassessment on merits cannot be reopened again.
The Supreme Court held that a trade restriction cannot bind importers unless published in the Official Gazette. Website uploads or internal circulation do not give a notification legal effect.
