Supreme Court dismissed the appeals and have upheld the contentions of the Revenue that TDS shall be deducted by the appellant of its employees while releasing payments to its employees for the Leave Travel Concession (LTC), when the trip has been made to the foreign countries....

Assistant Director Directorate of Enforcement  Vs Kamal Ahsan & Anr. (Supreme Court of India) In the peculiar facts and circumstance of the case and taking into consideration the fact that the respondent is suffering from Malignancy and Cancer and thereafter when he has been released on bail, the same is not required to be interfered...

Employees Provident Fund Organisation & Anr. Etc. Vs Sunil Kumar B. & Ors. Etc. (Supreme Court of India) The Apex Court on Friday upheld the amended Employees’ Pension Scheme (EPS), which caps the basic salary of an employee at Rs 15,000 a month for the pension component derived from it to be calculated. A Bench […]...

Shankar Nagesh Mutkiri Vs Reserve Bank of India (Supreme Court of India) Invoking the jurisdiction under Article 32 of the Constitution, the petitioner seeks a direction to the Reserve Bank of India (RBI) to take steps to regulate or disable unauthorized money lending platforms; to frame guidelines to ensure oversight over digital money ...

C.S.T. Delhi Vs Sojitz Corporation (Supreme Court of India) It is not in dispute that the service tax was sought to be levied for the transaction which has taken place outside India for the period between November, 1999 and March, 2002. The show cause notice was issued on 20.04.2005. It is not in dispute that […]...

Commissioner of GST And Central Excise Chennai Vs Komatsu India Pvt. Ltd. (Supreme Court of India) The Division Bench of the Hon’ble Supreme Court of India, comprising of Hon’ble Mr. Justice Sanjiv Khanna and Hon’ble Mr. Justice J K Maheshwari, issued Notice in the case of Commissioner of GST and Central Excise Chennai v. M/s [&hell...

Supreme Court held that a complaint under Section 138 of the Negotiable Instruments Act cannot be transferred as per convenience of accused. However, as petitioner is a woman and a senior citizen. Therefore, she can always seek exemption from personal appearance....

Arsha Vijnana Trust Vs Central Board of Direct Taxes (Supreme Court of India) During the course of hearing, learned senior advocate appearing for the appellant states that he has instructions not to press the present appeal as the denial of grant of exemption/benefit under Section 80G of the Income Tax Act, 1961 even if set […]...

Commissioner of Central Excise Pune III Vs Bajaj Allianz General Insurance Company Ltd (Supreme Court) The question before the learned Customs, Excise & Service Tax Appellate Tribunal [for short ‘the Tribunal’] was whether the service tax was payable on a premium in terms of the insurance policy covering the future period at revis...

Bengal Secretariat Cooperative Land Mortgage Bank and Housing Society Ltd Vs Aloke Kumar (Supreme Court of India) Conclusion: Hon’ble Supreme Court while allowing the appeal observed that Resolutions passed by General Body of the Society is supreme and the member of a Society has no independent right qua the Society and it is the Societ...