supreme court judgements

SC judgment interpreting consumer protection Act excluding a trust

Income Tax - A Public Trust engaged in a good cause are made to suffer for the deficiencies and malpractices of the service providers by such narrow interpretation. It is not an equitable and just interpretation...

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Formula One…Whats the Game?

Income Tax - You would be aware that, recently Supreme Court upheld the decision of Delhi High Court in the case of Fomrula One that it does have Permanent Establishment [PE] in India....

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Post sale discounts shall not form part of the turnover

Income Tax - The Appellant raised the tax invoices on the purchasers as per the policy of manufacturers of vehicles to maintain uniformity in the price thereof. After the sales were completed, credit notes were issued to the customers granting discounts, in order to meet the competition in the market and for allied reasons. ...

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Ordinance Raj? Not Any More

Income Tax - Apex Judiciary has given a new year gift by pronouncing 2 important judgments, both by constitution bench of 7 members dated January 2, 2017. 1. Re-promulgation of ordinances is invalid and is fraud on constitution 2. A candidate can-not ask for votes in the name of religion, language, caste etc....

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Service tax chargeable on constructed area provided by developers to land owners in lieu of development rights

Income Tax - Whether transaction where Petitioner and his siblings agreed to exchange certain part of undivided share of land with Developer in lieu of constructed area under an Agreement for development, exigible to Service tax?...

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An overview of new Automated Listing of Cases Before SC

Income Tax - 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

Income Tax - 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

Income Tax - 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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Petition filed in SC on Mandatory Quoting of Aadhaar for filing ITR

Income Tax - Text of Petition filed in Supreme Court on Mandatory Quoting of Aadhaar for filing ITR is as follows. Matter is expected to come up for hearing on Monday 17th April 2017....

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Revisit Provisions Regulating Disciplinary Control Over Lawyers: SC

Income Tax - Supreme Court Directs Law Commission of India to Revisit the Provisions Relating to Regulation of Disciplinary Control Over Lawyers Under the Advocates Act ...

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S. 44BB Mobilisation fee for services related to extraction etc. of mineral oil in India

Sedco Forex International Inc Vs CIT (Supreme Court of India) - Section 44BB of the Act is a special provision for computing profits and gains in connection with the business of exploration of mineral oils. Its purpose was explained by the Department vide its Circular No. 495 dated September 22, 1987, namely,...

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Lessee is liable to pay Service Tax despite Liability of Lessor: SC

Union Of India & Ors. Vs. Bengal Shrachi Housing Development Limited & Anr. (Supreme Court of India) - A two-judge bench of the Supreme Court of India on Tuesday held that the Government, though in the capacity of a lessor is liable to pay service tax on the rental income as per section 66B of the Finance Act, 1994 despite the fact that the original liability lies on the lessor....

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Low tax effect appeals: CBDT cannot issue circular having retrospective operation: SC

CIT Vs. Gemini Distilleries (Supreme Court) - The question raised in this batch of Appeals is as to whether the instructions/circular issued by the Central Board of Direct Taxes on 9.2.2011 will have retrospective operation or not....

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Judges cannot take up the matter on their own, unless allocated by Chief Justice of India: SC

Campaign for Judicial Accountability and Reforms Vs Union of India and Another (Supreme Court of India) - Once the Chief Justice is stated to be the master of the roster, he alone has the prerogative to constitute Benches. Needless to say, neither a two-Judge Bench nor a three-Judge Bench can allocate the matter to themselves or direct the composition for constitution of a Bench. To elaborate, there can...

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SC explains concept of fixed place of business, service PE and agency PE

ADIT Vs E-Funds IT Solution Inc (Supreme Court of India) - The Income Tax Act, in particular Section 90 thereof, does not speak of the concept of a PE. This is a creation only of the DTAA. By virtue of Article 7(1) of the DTAA, the business income of companies which are incorporated in the US will be taxable only in the US, unless it is found that they were...

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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"

S. 44BB Mobilisation fee for services related to extraction etc. of mineral oil in India

Sedco Forex International Inc Vs CIT (Supreme Court of India)

Section 44BB of the Act is a special provision for computing profits and gains in connection with the business of exploration of mineral oils. Its purpose was explained by the Department vide its Circular No. 495 dated September 22, 1987, namely,...

Read More

Lessee is liable to pay Service Tax despite Liability of Lessor: SC

Union Of India & Ors. Vs. Bengal Shrachi Housing Development Limited & Anr. (Supreme Court of India)

A two-judge bench of the Supreme Court of India on Tuesday held that the Government, though in the capacity of a lessor is liable to pay service tax on the rental income as per section 66B of the Finance Act, 1994 despite the fact that the original liability lies on the lessor....

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Low tax effect appeals: CBDT cannot issue circular having retrospective operation: SC

CIT Vs. Gemini Distilleries (Supreme Court)

The question raised in this batch of Appeals is as to whether the instructions/circular issued by the Central Board of Direct Taxes on 9.2.2011 will have retrospective operation or not....

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Judges cannot take up the matter on their own, unless allocated by Chief Justice of India: SC

Campaign for Judicial Accountability and Reforms Vs Union of India and Another (Supreme Court of India)

Once the Chief Justice is stated to be the master of the roster, he alone has the prerogative to constitute Benches. Needless to say, neither a two-Judge Bench nor a three-Judge Bench can allocate the matter to themselves or direct the composition for constitution of a Bench. To elaborate, there cannot be any direction to the Chief Justic...

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SC explains concept of fixed place of business, service PE and agency PE

ADIT Vs E-Funds IT Solution Inc (Supreme Court of India)

The Income Tax Act, in particular Section 90 thereof, does not speak of the concept of a PE. This is a creation only of the DTAA. By virtue of Article 7(1) of the DTAA, the business income of companies which are incorporated in the US will be taxable only in the US, unless it is found that they were PEs in India...

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Share premium cannot be treated as capital employed for Section 35D: SC

M/s Berger Paints India Ltd. Vs CIT (Supreme Court of India)

The appellant contended therein that it had issued shares on a premium which, according to them, was a part of the capital employed in their business. The appellant, therefore, contended that it was on this basis it claimed the said deduction and was, therefore, entitled to claim the same under Section 35D of the Act. ...

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Method favourable to taxpayer should be adopted cannot be contended If statute is unambiguous

Bimal Kishore Paliwal & Ors. Vs. Commissioner Of Wealth Tax (Supreme Court of India)

ZIf two reasonable constructions of taxing statute are possible, that construction which favors the assessee must be adopted. The above proposition cannot be read to mean that under two methods of valuation if the value which is favorable to assessee should be adopted....

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Section 2(22)(e) does not extend to, or broaden concept of, a shareholder

CIT Vs. Madhur Housing And Development Company (Supreme Court of India)

CIT Vs. Madhur Housing And Development Co (Supreme Court) The impugned judgment and order dated 11.05.2011 has relied upon a judgment of the same date by a Division Bench of the High Court of Delhi in ITA No. 462 of 2009 in the case of CIT Vs. Ankitech Pvt Ltd . Having perused the judgment […]...

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DRT cannot condone delay in Filing Appeal before it: SC

International Asset Reconstruction Company of India Ltd. Vs The Official Liquidator of Aldrich Pharmaceuticals Ltd. (Supreme Court of India)

The application of Section 5 of the Limitation Act by resort to Section 29(2) of the Limitation Act, 1963 therefore does not arise. The prescribed period of 30 days under Section 30(1) of the RDB Act for preferring an appeal against the order of the Recovery officer therefore cannot be condoned by application of Section 5 of the Limitatio...

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Excise Duty on Perfumery Compounds leviable as as it is Marketable: SC

M/s Commissioner of Central Excise and Services Tax Vs M/s Karnataka Soaps (Supreme Court of India)

In this process of manufacturing the perfumery compounds are capable of being sold in the open market. The odoriferous compound has got a shelf life and capable of being stored/transported/sold and bought by agarbathi industries....

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