The Supreme Court rejected the challenge to an SFIO investigation order due to massive delay and lack of merit. It upheld the High Court’s finding that statutory conditions under Section 212 were not properly satisfied.
SC dismissed the Revenue’s delayed appeal, letting stand the ruling that only the recognised PGP course qualifies for service tax exemption. Other executive and specialised programmes remained taxable.
The Supreme Court refused to interfere with the High Court’s decision dismissing a revision filed after nearly seven years. It affirmed that unexplained and excessive delay defeats relief under Section 264.
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.
