supreme court judgements

Exemption Notifications must be interpreted strictly: The Supreme Court Constitution Bench Judgment

Corporate Law - SC in Constitution Bench of Five Judges judgment in the case of Commissioner of Customs (Import) Mumbai Vs. M/s Dilip Kumar and Company and Ors has held that the benefit of ambiguity in exemption notification (which is subject to strict interpretation) cannot be claimed by the subject/assessee and it must be interpreted in favour of the r...

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Benefit of Exemption Notification- Reference Answered by Supreme Court

Corporate Law - What is the interpretative rule to be applied while interpreting a tax exemption reportable provision/notification when there is an ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?...

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Exemption Notifications must be interpreted strictly: Supreme Court

Corporate Law - In case of ambiguity in a charging provision, benefit must necessarily go in favour of assessee but the same is not true for an exemption notification. When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpre...

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Analysis of Supreme Court Judgments on Permanent Establishment

Corporate Law - The general principle of taxation is that a person, who is resident of a country, would normally be taxable on his/its global income. However, as a rule of exception to this general principle, a person may also be taxed in the country of source i.e., the place where the business of a person is carried on, though he may be a resident of an...

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SC decision in Goetze (India) vis-à-vis Article 265 of Indian Constitution

Corporate Law - Hon’ble Supreme Court in the case of Goetze (India) Ltd. held that the Assessing Officer does not have the power to entertain a fresh claim raised before him otherwise than by filing a revised return. However, can this still hold good in view of Article 265 of the Constitution of India....

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Bar Council to Protest Hon’ble SC decision banning Strike /boycott of Court

Corporate Law - Hon'ble Apex Court has restrained the Bar Associations/Bar Councils to give a call for strike/boycott/abstention/s of the Court in any event. The Judgment is a direct attack on the fundamental rights of the Lawyers. The meeting is being held to consider the line of action in this regard....

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Accredited Media Persons allowed to carry Mobile Phones Inside SC Courtrooms

Corporate Law - It is submitted that Hon'ble the Chief Justice of India vide orders dated 11.05.2018 has been pleased to accede to the request of the accredited Media Persons to allow mobile phones on silent mode inside the Court Rooms. It has been directed that a cellphone creating any disturbance/nuisance inside Court Room will be confiscated by the Co...

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Text of Letter From 4 Senior SC Judges to to Chief Justice of India

Corporate Law - It is with great anguish and concern that we have thought it proper to address this letter to you so as to highlight certain judicial orders passed by thin Court which has adversely affected the overall functioning of the justice delivery system and the independence of the High Courts besides impacting the administrative functioning of th...

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An overview of new Automated Listing of Cases Before SC

Corporate Law - Fresh admission cases registered from Saturday to Tuesday will be listed on the following Court working Monday or the notified miscellanous day and fresh cases registered from Wednesday to Friday will be listed on next the following Court working Friday or the notified Miscellaneous day, from the date of removal of office objections, if a...

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Highlights of SC Judgement on Aadhar PAN Linkage

Corporate Law - Supreme Court of India in its Landmark Judgement has upheld Section 139AA of the Income Tax Act,1961 as constitutionally valid which required quoting of the Aadhaar number in applying for PAN as well as for filing of income tax returns....

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Limitation Act applicable to applications filed U/s. 7 & 9 of IBC since its Inception: SC

B.K. Educational Services Private Limited Vs Parag Gupta And Associates (Supreme Court of India) - It is thus clear that since the Limitation Act is applicable to applications filed under Sections 7 and 9 of the Code from the inception of the Code, Article 137 of the Limitation Act gets attracted....

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270 Days Time Limit to Complete Insolvency Resolution Process Mandatory: SC

Arcelormittal India Private Limited Vs Satish Kumar Gupta & Ors. (Supreme Court of India) - Arcelormittal India Private Limited Vs Satish Kumar Gupta & Ors. (Supreme Court of India)  Any person who wishes to submit a resolution plan, if he or it does so acting jointly, or in concert with other persons, which person or other persons happen to either manage or control or be promoters of...

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GST (Compensation To States) Act, 2017 is Constitutionally Valid: SC

Union of India Vs Mohit Mineral Pvt. Ltd. (Supreme Court of India) - Union of India Vs Mohit Mineral Pvt. Ltd. (Supreme Court of India) (1) Whether the Compensation to States Act, 2017 is beyond the legislative competence of Parliament? Ans. 1 -The Compensation to States Act, 2017 is not beyond the legislative competence of the Parliament. (2) Whether Compensation to...

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SC dismisses 100s of Appeal having tax effect of less than Rs. 1 Crore

CIT Vs M/S C. C. Chokshi And Co. (Supreme Court of India) - CIT Vs M/S C. C. Chokshi And Co. (Supreme Court of India) The Registry has listed these matters on the ground that the tax effect is less than Rs. 1 Crore and, therefore, as per the Circular of the CBDT, these are not pressed by the Income tax Department and are to be dismissed on […]...

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Co-coparcener cannot challenge sale made by Karta of HUF due to legal necessity

Kehar Singh (D) Thr. L.Rs. & Ors.Vs Nachittar Kaur & Ors. (Supreme Court) - Kehar Singh (D) Thr. L.Rs. & Ors.Vs Nachittar Kaur & Ors. (Supreme Court of India) Once the factum of existence of legal necessity stood proved, then, in our view, no co­-coparcener (son) has a right to challenge the sale made by the Karta of his family. The plaintiff being a son was...

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SC revises Format for Index of Case File/ Paper book

F.No.172/Judl./2017 - (02/06/2017) - It it hereby notified for information of the Members of Bar, Parties-in-Person and all concerned that the Competent Authority has directed that henceforth the case file/paper book shall have one common index, having running pagination, as per the format attached herewith....

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SC Guideline for Listing of urgent matters during Vacations

F.No. 169/Judl./2017 - (01/05/2017) - It is hereby notified for the information of all concerned that the following norms/guidelines have been laid down for listing of urgent matters during the ensuing vacation viz. from 11.5.2017 to 2.7.2017 :...

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Advocates only in proper uniform be allowed entry into Court Rooms – SC

NA - (02/12/2014) - On 24.11.2014 an Advocate, wearing Black Gown, Band and Saffron colour long gown entered into the Hon'ble Chief Justice's Court which was viewed seriously. It has been directed that, in future, Advocates only in proper uniform be allowed entry into the Court Rooms....

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‘Stainless steel wire’ is not declared goods under MVAT Provisions

Trade Circular No. 11 T of 2014 - (04/04/2014) - The matter is referred to Government for guidance as to whether the Supreme Court judgement be enforced for transactions effected prior to the date of the Supreme Court judgement i.e 26.4.2011....

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Rape is morally and physically most reprehensible crime in society – SC

NA - (20/05/2013) - Being the most hated crime, rape tantamounts to a serious blow to the supreme honour of a woman, and offends both, her esteem and dignity. It causes psychological and physical harm to the victim, leaving upon her indelible marks....

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supreme court judgements’s Popular Posts

Recent Posts in "supreme court judgements"

Limitation Act applicable to applications filed U/s. 7 & 9 of IBC since its Inception: SC

B.K. Educational Services Private Limited Vs Parag Gupta And Associates (Supreme Court of India)

It is thus clear that since the Limitation Act is applicable to applications filed under Sections 7 and 9 of the Code from the inception of the Code, Article 137 of the Limitation Act gets attracted....

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270 Days Time Limit to Complete Insolvency Resolution Process Mandatory: SC

Arcelormittal India Private Limited Vs Satish Kumar Gupta & Ors. (Supreme Court of India)

Arcelormittal India Private Limited Vs Satish Kumar Gupta & Ors. (Supreme Court of India)  Any person who wishes to submit a resolution plan, if he or it does so acting jointly, or in concert with other persons, which person or other persons happen to either manage or control or be promoters of a corporate debtor, […]...

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GST (Compensation To States) Act, 2017 is Constitutionally Valid: SC

Union of India Vs Mohit Mineral Pvt. Ltd. (Supreme Court of India)

Union of India Vs Mohit Mineral Pvt. Ltd. (Supreme Court of India) (1) Whether the Compensation to States Act, 2017 is beyond the legislative competence of Parliament? Ans. 1 -The Compensation to States Act, 2017 is not beyond the legislative competence of the Parliament. (2) Whether Compensation to States Act, 2017 violates Constitution ...

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SC dismisses 100s of Appeal having tax effect of less than Rs. 1 Crore

CIT Vs M/S C. C. Chokshi And Co. (Supreme Court of India)

CIT Vs M/S C. C. Chokshi And Co. (Supreme Court of India) The Registry has listed these matters on the ground that the tax effect is less than Rs. 1 Crore and, therefore, as per the Circular of the CBDT, these are not pressed by the Income tax Department and are to be dismissed on […]...

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Co-coparcener cannot challenge sale made by Karta of HUF due to legal necessity

Kehar Singh (D) Thr. L.Rs. & Ors.Vs Nachittar Kaur & Ors. (Supreme Court)

Kehar Singh (D) Thr. L.Rs. & Ors.Vs Nachittar Kaur & Ors. (Supreme Court of India) Once the factum of existence of legal necessity stood proved, then, in our view, no co­-coparcener (son) has a right to challenge the sale made by the Karta of his family. The plaintiff being a son was one of the co­-coparceners along with ...

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SC Judgment on Validity of Aadhaar for Telephone, ITR etc

Justice K.S. Puttaswamy (Retd.) And Another Vs. Union Of India And Others (Supreme Court)

Justice K.S. Puttaswamy (Retd.) & Another Vs. Union Of India & Others (Supreme Court) (1) Whether the Aadhaar Project creates or has tendency to create surveillance state and is, thus, unconstitutional on this ground? Incidental Issues: (a) What is the magnitude of protection that need to be accorded to collection, storage and usa...

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No 100% deduction on ‘substantial expansion’ for remaining 5 A.Ys U/s. 80IC in HP

Commissioner of income tax Vs M/s. Classic binding industries (Supreme Court of India)

CIT Vs Classic Binding Industries (Supreme Court)  In the instant case, we are concerned with the assessees who had established their undertakings in the State of Himachal Pradesh. Sub-section (3), as noted above, mentions the period of 10 years commencing with the initial Assessment Year. Sub-section (6) puts a cap of 10 years, which is...

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SC orders release of goods when Appellant has paid all taxes except disputed dues

M/s. Gati Kintetsu Express Pvt. Ltd. Vs Commissioner Commercial Tax of Madhya Pradesh & Ors. (Supreme Court of India)

M/s. Gati Kintetsu Express Pvt. Ltd. Vs Commissioner Commercial Tax of Madhya Pradesh & Ors. (Supreme Court of India) Having regard to the facts of the case, more particularly when the petitioner has already paid the tax and insofar as other dues are concerned, which are being demanded, a dispute is raised in this special leave pet...

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AO & CIT can grant stay on payment of amounts lesser than 15%/ 20%

PCIT Vs LG Electronics India Pvt Ltd (Supreme High  Court)

Hon'ble Supreme Court held that CBDT's Office Memorandum (‘OM’) dated 29th February, 2016 & 31.07.2017 by which AO's have been directed to grant stay of disputed demand on payment of 20%/ 15% does not fetter the power of the AO & CIT to grant stay on payment of amounts lesser than 15%/ 20%. ...

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Tenants can be evicted for not Paying Municipal Taxes under West Bengal Tenancy Act

M/s popat & Kotecha property & ORS. Vs Ashim Kumar Dey (Supreme Court of India)

M/s popat & Kotecha property & ORS. Vs Ashim Kumar Dey (Supreme Court of India) Issue- Whether after the amendment of the West Bengal premises Tenancy Act by  Amendment Act No. 14 of 2001 with effect from 10th July, 2001 [which had incorporated sub-section (8) to Section 5] whether a tenant who defaults in payment of his/her...

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