Authority For Clarification and Advance Ruling Vs Aakavi Spinning Mills (P) Ltd (Supreme Court) As noticed, the Entry in question, as inserted into the Fourth Schedule to the Act, is clear and specific that is, Hank Yarn; it carries neither any ambiguity nor any confusion. Undoubtably, the yarn in the hank form (which is a […]
Vodafone Idea Cellular Ltd. vs Ajay Kumar Agarwal (Supreme Court of India) HELD THAT : It would be open to a consumer to opt for the remedy of arbitration , but there is no compulsion in law to do so and it would be open to a consumer to seek recourse to the remedies which […]
Adiraj Manpower Services Pvt. Ltd. Vs Commissioner of Central Excise (Supreme Court) The appellant has sought the benefit of Notification No. 25/2012-Service Tax dated 20 June 2012. Under the terms of the notification, the Central Government exempted certain taxable services from the whole of the service tax leviable under Section 66(B) of the Finance Act […]
Punjab National Bank Vs Union of India & Ors. (Supreme Court of India) Evidently, prior to insertion of Section 11E in the Central Excise Act, 1944 w.e.f. 08.04.2011, there was no provision in the Act of 1944 inter alia, providing for First Charge on the property of the Assessee or any person under the Act […]
It could thus be seen, that when a person avails a service for a commercial purpose, to come within the meaning of ‘consumer’ as defined in the said Act, he will have to establish that the services were availed exclusively for the purposes of earning his livelihood by means of self-employment. There cannot be any straitjacket formula and such a question will have to be decided in the facts of each case, depending upon the evidence placed on record.
Mahindra and Mahindra Financial Services Ltd. Vs State of U.P. (Supreme Court) As per Section 2(h) of the Act,1997 read with Section 2(30) of the Act, 1988, even a person in possession of the vehicle under the hire-purchase agreement or an agreement of sell or an agreement of hypothecation can also be said to be […]
Supreme Court disallows tax benefits to pharmaceutical company gifting freebies to doctors. Impact on public policy and professional conduct discussed. Full judgment
Prakash Corporates Vs Dee Vee Projects Limited (Supreme Court of India) Leave granted. 2. By way of this appeal, the appellant has challenged the order dated 09.07.2021, as passed by the High Court of Chhattisgarh at Bilaspur in WP No. 312 of 2021, whereby the High Court has upheld the order dated 22.06.2021, as passed […]
United Bank of India Vs. Bachan Prasad Lall (Supreme Court) The nature of allegation against the respondent employee was of fraudulently preparing nine credit transfer vouchers on various dates on the pretext of payment of interest towards fixed deposits and crediting the whole amount to one saving account opened in the name of one Smt. […]
SC issued notice to the government, in a matter challenging the power of Additional Director General, Directorate of Revenue Intelligence, (ADG, DRI) as a proper officer under the Customs Act, 1962.
