supreme court judgements

Benefit of Exemption Notification- Reference Answered by Supreme Court

Custom Duty - 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

Custom Duty - 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

Custom Duty - 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

Custom Duty - 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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Logic of Illegality- Case Analysis: Commissioner of Service Tax v. Bhayana Builders

Custom Duty - The question before the Court was whether the value of goods and materials supplied free of cost by the service recipient was to be included in the computation of gross amount charged for the valuation of taxable service?...

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Accredited Media Persons allowed to carry Mobile Phones Inside SC Courtrooms

Custom Duty - 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

Custom Duty - 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

Custom Duty - 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

Custom Duty - 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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Hike Senior Citizen’s Pension to Rs 2000 P.M.: Amicus Curiae

Custom Duty - In 2013 we had recommended to the Parliamentary Committee of the Social Justice and Empowerment Ministry chaired by Mr Hemanand Biswal the amount of 1000 Rs ( which is recorded in the report). In 2017 with inflation and consequent indexing it wall be Rs 2000/- which is half the minimum working wage as prescribed by Government of India....

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SC Stayed Bombay HC Order Granting Relief to Disqualified Director

Registrar Of Companies Maharashtra Mumbai & Anr Vs. Shailendrajit Charanjit Rai & Anr. (Supreme Court) - On Monday, 06th August 2018, the Honourable Supreme Court has stayed Bombay High Court Interim Order for granting relief to Disqualified Director by admitting Special Leave Petition by Ministry of Corporate Affairs....

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Benefit of ambiguity in Tax Exemption Notification should be given to Revenue: SC

Commissioner of Customs (Import) Vs M/s Dilip Kumar and Company & Ors. (Supreme Court of India) - (1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification....

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Union Of India V. Intercontinental Consultants And Technocrats Pvt. Ltd: An Analysis

Union of India & ANR. Vs M/s Intercontinental Consultants and Technocrats Ltd. (Supreme Court of India) - Recently, in Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd., Hon’ble SC had resolved the existing controversy regarding whether reimbursement expenses provided by service receiver are to be included in value of taxable service for charging to service tax. ...

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SC on Rebuttal by Accused against Presumption in Cheque Bounce Cases

Kishan Rao Vs Shankargouda (Supreme Court Of India) - Kishan Rao Vs Shankargouda (Supreme Court Of India) In the present case, the trial court as well as the Appellate Court having found that cheque contained the signatures of the accused and it was given to the appellant to present in the Bank of the presumption under Section 139 was rightly raised wh...

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SC upheld HC order on deletion of addition for Bogus Purchase

PCIT Vs. Tejua Rohitkumar Kapadia (Supreme High Court) - Supreme Court has in the case of PCIT Vs. Tejua Rohitkumar Kapadia  upheld the Gujarat high Court Order and dismissed the special leave petition filed by Department on the issue of  deletion of Addition for Bogus Purchases.  Text of the High Court Judgment  in TAX APPEAL NO. 691 of 2017 dated: 1...

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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"

Benefit of Exemption Notification- Reference Answered by Supreme Court

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?...

Read More

SC Stayed Bombay HC Order Granting Relief to Disqualified Director

Registrar Of Companies Maharashtra Mumbai & Anr Vs. Shailendrajit Charanjit Rai & Anr. (Supreme Court)

On Monday, 06th August 2018, the Honourable Supreme Court has stayed Bombay High Court Interim Order for granting relief to Disqualified Director by admitting Special Leave Petition by Ministry of Corporate Affairs....

Read More

Exemption Notifications must be interpreted strictly: Supreme Court

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...

Read More
Posted Under: Income Tax |

Benefit of ambiguity in Tax Exemption Notification should be given to Revenue: SC

Commissioner of Customs (Import) Vs M/s Dilip Kumar and Company & Ors. (Supreme Court of India)

(1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification....

Read More

Union Of India V. Intercontinental Consultants And Technocrats Pvt. Ltd: An Analysis

Union of India & ANR. Vs M/s Intercontinental Consultants and Technocrats Ltd. (Supreme Court of India)

Recently, in Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd., Hon’ble SC had resolved the existing controversy regarding whether reimbursement expenses provided by service receiver are to be included in value of taxable service for charging to service tax. ...

Read More

Analysis of Supreme Court Judgments on Permanent Establishment

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...

Read More
Posted Under: Income Tax |

SC on Rebuttal by Accused against Presumption in Cheque Bounce Cases

Kishan Rao Vs Shankargouda (Supreme Court Of India)

Kishan Rao Vs Shankargouda (Supreme Court Of India) In the present case, the trial court as well as the Appellate Court having found that cheque contained the signatures of the accused and it was given to the appellant to present in the Bank of the presumption under Section 139 was rightly raised which was not […]...

Read More

SC upheld HC order on deletion of addition for Bogus Purchase

PCIT Vs. Tejua Rohitkumar Kapadia (Supreme High Court)

Supreme Court has in the case of PCIT Vs. Tejua Rohitkumar Kapadia  upheld the Gujarat high Court Order and dismissed the special leave petition filed by Department on the issue of  deletion of Addition for Bogus Purchases.  Text of the High Court Judgment  in TAX APPEAL NO. 691 of 2017 dated: 18 September, 2017 is […]...

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NOIDA authority is not Municipality and not eligible for exception U/s. 10(20)

New Okhla Industrial Development Authority Vs CCIT (Supreme Court)

New Okhla Industrial Development Authority Vs CCIT (Supreme Court) Appellant namely ‘New Okhla Industrial Development Authority; claimed that he is covered by Clause (ii) of the Explanation to Section 10(2) i.e. Municipality as referred to in clause (e) of Article 243P of the Constitution. We, while discussing above provisions, have...

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

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....

Read More
Posted Under: Income Tax |
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