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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Sec. 153C Seized incriminating materials should belong to person other than the person referred to in Section 153A

CIT Vs. Sinhgad Technical Education Society (Supreme Court of India) - Gujarat High Court in the  case of  Kamleshbhai Dharamshibhai Patel v. Commissioner of Income Tax-III, (2013) 31 taxmann.com 50 (Gujarat)  has categorically held that it is an essential condition precedent that any money, bullion or jewellery or other valuable articles or thing or books of accoun...

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Legislative Provisions cannot be amended by CBDT in exercise of its Power U/s. 119 of Income Tax Act, 1961

CIT Vs S.V. Gopala Rao (Supreme Court of India) - Hon’ble Supreme Court held that such legislative provisions cannot be amended by CBDT in exercise of its power under Section 119 of the Act. The High Court has, therefore, rightly held the circular ultra virus and quashed the same....

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Sales Tax applicable on Divisible Sales Component in Works Contract: SC

M/s. India Hume Pipe Co. Ltd Vs State of Rajasthan and Ors. (Supreme Court of India) - All these appeals are filed by the same appellant, namely, M/s. India Hume Pipe Co. Ltd. (hereinafter referred to as the assessee). The singular issue that arises is also identical in all these appeals. The only reason for filing number of appeals is that the said issue pertains to different Assessm...

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HC cannot proceed to hear a second appeal without formulating substantial question of law

Maharaja Amrinder Singh Vs. Commissioner of Wealth Tax (Supreme Court of India) - S. 260A/27A: Meaning of substantial question of law explained. The High Court cannot proceed to hear a second appeal without formulating the substantial question of law involved in the appeal and if it does so it acts illegally and in abnegation or abdication of the duty case on Court ...

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CBDT cannot amend the legislative provisions by issuing a Circular: SC

CIT Vs S. V. Gopala Rao (Supreme Court of India) - The Central Board of Direct Taxes (CBDT) issued a Circular under Section 119 of the Income Tax Act,1961. In fact, it amended the provisions contained in Rule 68B of the IInd Schedule to the Income Tax Act, 1961, which otherwise have statutory force. Such legislative provisions cannot be amended by C...

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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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Recent Posts in "supreme court judgements"

Sec. 153C Seized incriminating materials should belong to person other than the person referred to in Section 153A

CIT Vs. Sinhgad Technical Education Society (Supreme Court of India)

Gujarat High Court in the  case of  Kamleshbhai Dharamshibhai Patel v. Commissioner of Income Tax-III, (2013) 31 taxmann.com 50 (Gujarat)  has categorically held that it is an essential condition precedent that any money, bullion or jewellery or other valuable articles or thing or books of accounts or documents seized or requisitioned ...

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Legislative Provisions cannot be amended by CBDT in exercise of its Power U/s. 119 of Income Tax Act, 1961

CIT Vs S.V. Gopala Rao (Supreme Court of India)

Hon’ble Supreme Court held that such legislative provisions cannot be amended by CBDT in exercise of its power under Section 119 of the Act. The High Court has, therefore, rightly held the circular ultra virus and quashed the same....

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Sales Tax applicable on Divisible Sales Component in Works Contract: SC

M/s. India Hume Pipe Co. Ltd Vs State of Rajasthan and Ors. (Supreme Court of India)

All these appeals are filed by the same appellant, namely, M/s. India Hume Pipe Co. Ltd. (hereinafter referred to as the assessee). The singular issue that arises is also identical in all these appeals. The only reason for filing number of appeals is that the said issue pertains to different Assessment Years....

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HC cannot proceed to hear a second appeal without formulating substantial question of law

Maharaja Amrinder Singh Vs. Commissioner of Wealth Tax (Supreme Court of India)

S. 260A/27A: Meaning of substantial question of law explained. The High Court cannot proceed to hear a second appeal without formulating the substantial question of law involved in the appeal and if it does so it acts illegally and in abnegation or abdication of the duty case on Court ...

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CBDT cannot amend the legislative provisions by issuing a Circular: SC

CIT Vs S. V. Gopala Rao (Supreme Court of India)

The Central Board of Direct Taxes (CBDT) issued a Circular under Section 119 of the Income Tax Act,1961. In fact, it amended the provisions contained in Rule 68B of the IInd Schedule to the Income Tax Act, 1961, which otherwise have statutory force. Such legislative provisions cannot be amended by CBDT in exercise of its power under Secti...

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SC on fixation of rent and its payment is statutory or contractual and Tax effect

CIT Vs. M/s Travancore Cochin Udyoga Mandal (Supreme Court of India)

S. 37(1): in order to decide whether disputed lease rent is deductible in the year of fixation or in the year the dispute attains finality, the nature of fixation of rent, its payment, recovery etc. and whether it is statutory or contractual, have bearing. The Tribunal is required to bring the facts on record ...

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SC judgment on Presumption as to co-parcenary and self acquired property

Adiveppa & Ors. Vs. Bhimappa & Anr. (Supreme Court of India)

It is a settled principle of Hindu law that there lies a legal presumption that every Hindu family is joint in food, worship and estate and in the absence of any proof of division, such legal presumption continues to operate in the family. The burden lies upon the member who after admitting the existence of jointness in the family propert...

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Service details of Employees cannot be Furnished under RTI: SC

Canara Bank Rep. by its Deputy Gen. Manager Vs. C.S. Shyam & Anr. (Supreme Court of India)

Firstly, the information sought by respondent No.1 of individual employees working in the Bank was personal in nature; secondly, it was exempted from being disclosed under Section 8(j) of the Act and lastly, neither respondent No. 1 disclosed any public interest much less larger public interest involved in seeking such information of the ...

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Suspension of powers of Board of Directors under IBC, Bane or Boon?

M/s. Innoventive Industries Ltd. Vs. Versus Icici Bank & Anr. (Supreme Court)

According to us, once an insolvency professional is appointed to manage the company, the erstwhile directors who are no longer in management, obviously cannot maintain an appeal on behalf of the company. ...

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CCTV cameras should be installed in All Tribunals: SC

Pradyuman Bisht Vs UOI (Supreme Court of India)

We direct the Union of India, Ministry of Information and Technology in consultation with E-Committee of this Court to lay down technical specifications and other modelities, including price range and sources of supply for installation of CCTV cameras in Courts....

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