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Supreme Court of India

Sec. 234D – Applies to A.Y. commencing before 01.06.2003 if Assessment is not completed on that date

October 4, 2013 1060 Views 0 comment Print

Provisions of section 234D of the Income Tax Act, 1961 shall also apply to an assessment year commencing before the 1st day of June, 2003 if the proceedings in respect of such assessment year is completed after the said date.

Voters have right to reject all candidates in elections : SC

September 27, 2013 1532 Views 0 comment Print

In a Landmark Judgment today the Apex Court has held in the case of People’s Union For Civil Liberties & Anr Vs. Union Of India & Anr. (WRIT PETITION (CIVIL) NO. 161 OF 2004) that that citizens have right to cast negative vote rejecting all candidates contesting polls.

MVAT – SC approve k. Raheja Development judgment

September 26, 2013 4729 Views 0 comment Print

Supreme Court approves the Raheja Developments judgment as laying down correct legal provision and also rejects challenge to amendment to provisions of explanation (b)(ii) to section 2(24) of MVAT Act and valididy of Rule 58(1-A) of MVAT Rules is sustained.

Accept School leaving certificate as age proof : SC

September 23, 2013 12320 Views 0 comment Print

We are of the view that no cogent reasons have been stated by the High court to discard the school leaving certificate which was issued on 10.04.2004 by the then Principal of the school. The certificate reveals the date of birth of the accused as 10.05.1991.

Occupancy Right In Flat Is Equal To Ownership: SC

September 22, 2013 8929 Views 0 comment Print

Most of the flat owners purchase the flat by availing of loan from various banking institutions by mortgaging their rights over the purchased flat. By purchasing the flat, the purchaser, over and above his species of right over the flat,

Life term is rule, death penalty exception: SC

September 11, 2013 1589 Views 0 comment Print

According to the prosecution, on 08.01.2006, the appellant-accused has committed murder of his wife-Veena Verma and daughter-Geetu Verma inthe background of inimical relationship between them on account of criminal cases registered against him

Cenvat Credit cannot be denied on mere non payment by the supplier -SC

September 5, 2013 11195 Views 1 comment Print

The respondent-company availed deemed MODVAT credit of Rs.77,546/- during the quarter of March, 2000 on the strength of invoices issued by M/s. Sawan Mal Shibhu Mal Steel Re-Rolling Mills, Mandi Govindgarh.

Disclosure of names / addresses of Interview Board members may endanger their lives : SC

September 2, 2013 2887 Views 0 comment Print

The Bihar Public Service Commission (for short, ‘the Commission) published advertisement No.6 of 2000 dated 10th May, 2000 in the local papers of the State of Bihar declaring its intention to fill up the posts of ‘State Examiner of Questioned Documents’

SC criticises practice of AORs’ lending signature for petty amounts

August 27, 2013 1549 Views 0 comment Print

The Court was of the view that the facts contained in the application were not correct and the counsel appearing for the applicant was not able to clarify the same. The Court passed over the matter and asked the counsel appearing therein to call the AOR who would be able to explain the factual controversy.

Reassessment order cannot be challenged in Writ – SC

August 20, 2013 1855 Views 0 comment Print

In the instant case, the only question which arises for our consideration and decision is whether the High Court was justified in interfering with the order passed by the assessing authority under Section 148 of the Act in exercise of its jurisdiction under Article 226

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