supreme court judgements

Supreme Court ruling backs taxpayers in software royalty case

Income Tax - 1. There have been a lot of ambiguities have arisen regarding the payment made to a non-resident entity for the grant of the use of computer software by a businessman in India for internal business purposes. 2. The Income Tax Department has been treating such payments as royalty and accordingly, bringing the same to tax in India....

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Direct & Indirect Taxes Updates- January 2021

Income Tax - DIRECT TAXES UPDATES Recent circulars/ notifications/ rules/ clarifications/News ♦ CBDT issues notification and notifies Faceless assessment scheme 2021 and direction to give effect to the Faceless Penalty scheme,2021 (Notification No. 03/2021 dated 12/01/2021) ♦  Amount of remuneration u/s 9a(3)(m) of the Income Tax Act (Circular No...

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Analysis of SC judgment in the case of Manish Kumar Vs. UOI

Income Tax - Judgment dated 19th January, 2021 of the Hon’ble Supreme Court of India in the matter of Manish Kumar Vs. Union of India and Another [WP(C) No. 26 of 2020 with 40 other writ petitions]...

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Direct & Indirect Taxes Updates- December 2020

Income Tax - DIRECT TAXES UPDATES Recent circulars/notifications/rules/clarifications/News  – Government issues a circular clarifying the requirements for opening  of Senior Citizen Savings Scheme Account (Circular  no.  File No. FS-10/17/2020-FS dated 07.12.2020)  – CBDT releases answers to FAQs on Vivad-se-Vishwas scheme (Circular N...

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GST Case law Update – December 2020

Income Tax - 1. Retaining by-products/scrap by job-worker – GST applicable? The High Court of Andhra Pradesh in the case of Shirdiri Sainath Industries Vs DCST 2020-TIOL-2052-HC-AP-GST has held including the value of by-products to the milling charges and assessing tax is legally unsustainable. Fact: Rice milling done on job work bases. milling char...

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No Change in CA Exam Schedule- SC satisfied with ICAI clarification

Income Tax - During the course of hearing, ICAI informed the Hon'ble Court that it had verified the position from the concerned examination centres and was informed by the said examination centres that they are not falling in any containment zones....

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SC teaches Court etiquettes to erring lawyer

Income Tax - Covid pandemic has ushered in a new era and have brought  in new concepts and ways of working in different spheres of life. Our legal system has also undergone a complete change and Video Conferencing Hearings have become the order of the day. The Apex Court and various High Courts are virtually hearing important matters […]...

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SC to soon decide on exigibility of interest on interest on deferred loans during moratorium

Income Tax - The Reserve Bank of India, in view of the Covid pandemic, realised the financial emergency and liquidity crunch in our economy due to lockdown, announced moratorium for all loans for a certain period. However, there is dispute about the chargeability of interest  by the Banks/ Financial Corporations on this extended period. The business ...

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SC shows concern for poor plight of migrant labour- orders facilitation of stranded labour

Income Tax - Modi Government announced early  Lockdown to save the country from Covid- 19. The whole world applauded his timely action. The limited number of infected people & low mortality in our country as compared to the Western world speaks volumes of the timely imposition of lockdown and remedial measures undertaken by our government. But in...

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Declare national financial emergency in Country in the wake of coronavirus

Income Tax - Centre For Accountability And Systemic Change (CASC) has filed a petition in Supreme Court for direction to Ministry Of Home Affairs/Central Government to declare national financial emergency in the Country in the wake of the coronavirus (COVID-19) pandemic. Relevant text of the Petition is as follows:- MOST RESPECTFULLY SHOWETH: 1. Writ ...

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SC Landmark Judgement on TDS on Royalty | Section 195 Vis A Vis DTAA

Engineering Analysis Centre of Excellence Private Limited Vs CIT (Supreme Court) - What is of importance is that once a DTAA applies, the provisions of the Income Tax Act can only apply to the extent that they are more beneficial to the assessee and not otherwise. Further, by explanation 4 to section 90 of the Income Tax Act, it has been clarified by the Parliament that where any ...

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SC Decision on TDS deduction on Computer Software treating as Royalty

Engineering Analysis Centre of Excellence Private Limited Vs CIT (Supreme Court of India) - Engineering Analysis Centre of Excellence Private Limited Vs CIT (Supreme Court of India) Issues Involved : 1. The amounts paid by the residents in India to non-resident, foreign software suppliers; amounts to royalty, there by necessitating withholding of taxes under section 195 of Income Tax Act. ...

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SC directed UOI to file affidavit regarding technical glitches faced in filing GST TRAN-01

Union of India & Ors. Vs National Engineering Co. (Supreme Court of India) - Union of India & Ors. Vs National Engineering Co. (Supreme Court of India) The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s National Engineering Co. [Special Leave Petition (Civil) Diary No(s). 2701/2021, dated February 15, 2021] directed Union of India (the Petitioner) t...

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SC Lays Down Guidelines for Operation & Safety of Lockers

Amitabha Dasgupta Vs United Bank of India & Ors.  (Supreme Court Of India) - Amitabha Dasgupta Vs United Bank of India & Ors.  (Supreme Court Of India) Hon’ble SC held atht irrespective of the value of the articles placed inside the locker, the bank is under a separate obligation to ensure that proper procedures are followed while allotting and operating the...

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SC rules that Reasoned Judgements to be delivered along with Operative Orders

Sudipta Chakrobarty & ANR. Vs. Ranaghat S.D. Hospital & ORS. (Supreme Court of India) - Sudipta Chakrobarty & ANR. Vs Ranaghat S.D. Hospital & ORS. (Supreme Court) It is Common knowledge that some Courts/ Tribunals/ Officers have a practice to pass operative part of the order but give a reasoned/detailed order stating reasons much later sometimes even months later. The Apex Cou...

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SOP for limited physical hearing before Hon’ble Supreme Court

NA - (30/08/2020) - SUPREME COURT OF INDIA Standard Operating Procedure for limited physical hearing before Hon’ble Court In continuation of directions already notified regarding functioning of the Supreme Court of India, in the wake of the Covid-19 pandemic, more particularly through Circulars dated 14.03.2020 and 2...

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SC SOP: Advocate-on-Record & Party-in-Person to file soft copy of petition

F. No. 10/Judl.2020 - (27/07/2020) - SC direct that henceforth Advocate-on-Record and Party-in-Person shall file soft copy of the petition as well as the accompanying documents, filed in physical form at the filing counter of the Registry....

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SC Relaxes Dress Code For Lawyers Amid Pandemic

F. No. 06/Judl./2020 - (13/05/2020) - Considering the medical advice, as a precautionary measure to contain spread of Coronavirus (COULD-L9) infection under the prevailing conditions, the Competent Authority has been pleased to direct that the advocates may wear plain white-shirt/white-salwar-kameez/ white saree, with a plain-white neck...

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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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Recent Posts in "supreme court judgements"

SC Landmark Judgement on TDS on Royalty | Section 195 Vis A Vis DTAA

Engineering Analysis Centre of Excellence Private Limited Vs CIT (Supreme Court)

What is of importance is that once a DTAA applies, the provisions of the Income Tax Act can only apply to the extent that they are more beneficial to the assessee and not otherwise. Further, by explanation 4 to section 90 of the Income Tax Act, it has been clarified by the Parliament that where any term is defined in a DTAA, the definitio...

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SC Decision on TDS deduction on Computer Software treating as Royalty

Engineering Analysis Centre of Excellence Private Limited Vs CIT (Supreme Court of India)

Engineering Analysis Centre of Excellence Private Limited Vs CIT (Supreme Court of India) Issues Involved : 1. The amounts paid by the residents in India to non-resident, foreign software suppliers; amounts to royalty, there by necessitating withholding of taxes under section 195 of Income Tax Act. 2. Whether such is income taxable in ind...

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Supreme Court ruling backs taxpayers in software royalty case

1. There have been a lot of ambiguities have arisen regarding the payment made to a non-resident entity for the grant of the use of computer software by a businessman in India for internal business purposes. 2. The Income Tax Department has been treating such payments as royalty and accordingly, bringing the same to tax in India....

Read More

SC directed UOI to file affidavit regarding technical glitches faced in filing GST TRAN-01

Union of India & Ors. Vs National Engineering Co. (Supreme Court of India)

Union of India & Ors. Vs National Engineering Co. (Supreme Court of India) The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s National Engineering Co. [Special Leave Petition (Civil) Diary No(s). 2701/2021, dated February 15, 2021] directed Union of India (the Petitioner) to file an affidavit within 4 weeks, answ...

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SC Lays Down Guidelines for Operation & Safety of Lockers

Amitabha Dasgupta Vs United Bank of India & Ors.  (Supreme Court Of India)

Amitabha Dasgupta Vs United Bank of India & Ors.  (Supreme Court Of India) Hon’ble SC held atht irrespective of the value of the articles placed inside the locker, the bank is under a separate obligation to ensure that proper procedures are followed while allotting and operating the lockers: (a) This includes maintenance ...

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SC rules that Reasoned Judgements to be delivered along with Operative Orders

Sudipta Chakrobarty & ANR. Vs. Ranaghat S.D. Hospital & ORS. (Supreme Court of India)

Sudipta Chakrobarty & ANR. Vs Ranaghat S.D. Hospital & ORS. (Supreme Court) It is Common knowledge that some Courts/ Tribunals/ Officers have a practice to pass operative part of the order but give a reasoned/detailed order stating reasons much later sometimes even months later. The Apex Court recently on February 15, 2021 in the ...

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Bar against initiation of CIRP applies to applications filed from 25.03.2020 even if application filed before date of amendment

Ramesh Kymal Vs Siemens Gamesa Renewable Power Pvt Ltd. (Supreme Court of India)

Section 10A of the Insolvency and Bankruptcy Code (IBC) barred filing of applications for the commencement of the CIRP in respect of a corporate debtor for a default occurring on or after 25 March 2020, even if such application was filed before the date on which the amendment came into force i.e. 5 June 2020....

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Drivers, Whose Work Is Arranged Through Uber APP are Workers of Uber & not Independent Contractors: UK SC

Uber BV And Others  Vs Aslam And Others (Supreme Court of UK)

Uber BV And Others  Vs Aslam And Others (Supreme Court of UK) The central question on this appeal is whether an employment tribunal was entitled to find that drivers whose work is arranged through Uber’s smartphone application (the Uber app) work for Uber under workers’ contracts and so qualify for the national minimum wage, paid [&h...

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In appropriate cases Pre-deposit of 50% of decretal amount before DRAT can be reduced

Kotak Mahindra Bank Pvt. Limited Vs Ambuj A. Kasliwal & Ors (Supreme Court India)

Kotak Mahindra Bank Pvt. Limited Vs Ambuj A. Kasliwal & Ors (Supreme Court) The extracted portion indicates that the High Court has proceeded at a tangent while adverting to the aspect of recovery made towards the loan amount from the land acquisition compensation payable to respondent No.3. The conclusion appears to be that the recei...

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Arbitration Clause in Contract Not an Absolute Bar to Availing Remedies Under Article 226

 Unitech Limited & Ors. Vs Telangana State Industrial Infrastructure Corporation (TSIIC) & Ors. (Supreme Court of India)

Unitech Limited &  Ors. Vs Telangana State Industrial Infrastructure Corporation (TSIIC) & Ors. (Supreme Court) Article 23.1 of the Development Agreement in the present case mandates the parties to resolve their disputes through an arbitration. However, the presence of an arbitration clause within a contract between a state instr...

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