Supreme Court set aside a Delhi High Court order, emphasizing mandatory procedure for formulating substantial questions of law in tax appeals under Section 260A of Income Tax Act.
Supreme Court rules a partnership does not dissolve upon a partner’s death if the deed provides for continuity. Legal heirs’ consent is not mandatory for firm reconstitution, rejecting IOCL’s supply cessation.
India’s Supreme Court clarifies judge assignment for bail applications from same FIR, aiming for consistent rulings while accommodating High Court roster changes.
Supreme Court rules retracted confessions can’t be sole basis for guilt without corroboration, citing ED’s serious negligence and non-production of evidence.
The Supreme Court upholds Delhi HC, confirming ITC blocking under GST Rule 86A requires evidence, disallowing arbitrary credit blocking by tax authorities.
The Supreme Court of India dismissed ACIT’s Special Leave Petition against Nehal Ashit Shah, upholding an earlier concession made by the tax department.
Supreme Court rules common management entities can be clubbed for PF liability, rejecting separate entity claims to prevent evasion of beneficial legislation.
Supreme Court rules umbilical cord stem cell banking is a healthcare service, exempt from tax. Clarifies extended limitation period requires intent to evade.
Supreme Court dismisses Union of India’s appeal, upholding Delhi High Court’s order for immediate GST refund. Reiterates need for recorded reasons under CGST Act Section 108.
Supreme Court examines bias and ‘audi alteram partem’ in the Krishnadatt Awasthy case, emphasizing fair hearing and limits on appellate cures for initial procedural flaws.
