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Income Tax - The Author in this article tries to put forth the consequences of the issue involved in Sabarimala temple matter decided by the constitution bench of Court of India on 28-Sept-2018...
Read MoreIncome Tax - 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...
Read MoreIncome Tax - 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 MoreIncome Tax - 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 MoreIncome Tax - 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 MoreIncome Tax - 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....
Read MoreIncome Tax - 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...
Read MoreIncome Tax - 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...
Read MoreIncome 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...
Read MoreIncome 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....
Read MoreSoniya Gandhi Vs ACIT (Supreme Court of India) - Soniya Gandhi Vs ACIT (Supreme Court of India) Supreme Court of India has allowed Income Tax Department to reopen tax case against Congress leaders Sonia Gandhi and Rahul Gandhi for A.Y. 2011-12 in connection with National Herald case. Hon’ble Supreme Court has held as follows:- “For cer...
Read MoreCouncil of the ICAI Vs Shri Gurvinder Singh & Anr. (Supreme Court of India) - Council of the ICAI Vs Shri Gurvinder Singh & Anr. (Supreme Court of India) The Supreme Court observed that the chartered accountants can be proceeded against for their acts which bring disrepute to the profession whether or not related to his professional work. The bench comprising Justice Rohi...
Read MoreSabha Shankar Dube Vs Divisional Forest Officer & Ors. (Supreme Court of India) - Sabha Shankar Dube Vs Divisional Forest Officer & Ors. (Supreme Court of India) The issue that was considered by this Court in Jagjit Singh (supra) is whether temporary employees (daily wage employees, ad hoc appointees, employees appointed on casual basis, contractual employees and likewise...
Read MoreSk. Tamisuddin Vs. Joy Joseph Creado & Anr. (Supreme Court of India) - Sk. Tamisuddin Vs. Joy Joseph Creado & Anr. (Supreme Court of India) A complaint filed by the power of attorney would be maintainable in law. If that is so, the initial complaint filed by the appellant on behalf of Sairabee as the complainant would not be invalid in law as held by the High Court...
Read MoreITO Vs Urban Improvement Trust (Supreme Court of India) - ITO Vs Urban Improvement Trust (Supreme Court of India) “The High Court based its decision on the fact that functions carried out by the assessee are statutory functions and it is carrying on the functions for the benefit of the State Government for urban development. The said reasoning cannot le...
Read MoreF.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....
Read MoreF.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 :...
Read MoreNA - (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....
Read MoreTrade 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....
Read MoreNA - (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....
Read MoreSoniya Gandhi Vs ACIT (Supreme Court of India) -
Council of the ICAI Vs Shri Gurvinder Singh & Anr. (Supreme Court of India) -
Sabha Shankar Dube Vs Divisional Forest Officer & Ors. (Supreme Court of India) -
Sk. Tamisuddin Vs. Joy Joseph Creado & Anr. (Supreme Court of India) -
ITO Vs Urban Improvement Trust (Supreme Court of India) -
M/s. Supertech Ltd. Vs Rajni Goyal (Supreme Court of India) -
Arjun Gopal and Others Vs. Union of India and Others (Supreme Court) -
B.K. Educational Services Private Limited Vs Parag Gupta And Associates (Supreme Court of India) -
Arcelormittal India Private Limited Vs Satish Kumar Gupta & Ors. (Supreme Court of India) -
