supreme court judgements

Instigation Must Be In Close Proximity To Suicide: SC

Corporate Law - Suicide & instigation: SC's ruling on FIR U/S 306 of the IPC. Justice delivered by India's Apex Court on December 1, 2023 - Instigation must be in close proximity to suicide for IPC 306 to be invoked...

Title Can’t be transferred based on General Power of Attorney and Agreement to Sell: SC

Corporate Law - Supreme Court's ruling against property transfer through Power of Attorney and Agreement to Sell. Understand the legal implications and constraints....

Reconvening A Sitting of Vidhan Sabha Which Isn’t Prorogued Permissible In Law And Within Exclusive Domain Of Speaker: SC

Corporate Law - SC ruling on Punjab Government's plea: Speaker's power to reconvene Vidhan Sabha upheld. Governor's inaction on Bills challenged. Analysis and implications....

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

Corporate Law - Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the Revenue Department's stance, and the ongoing Supreme Court appeal....

High Courts, Sessions Courts can Grant Interim Anticipatory Bail across States: SC

Corporate Law - Explore recent Supreme Court judgment allowing High Courts and Sessions Courts to grant interim anticipatory bail across states, emphasizing protection of citizens' rights....

Supreme Court of India: Filling Judge Vacancies

Corporate Law - Explore the Collegium's recommendations for filling vacancies in the Supreme Court of India. Learn about the selection criteria and nominees....

Supreme Court Collegium Recommends Delhi High Court Judges

Corporate Law - Introduction: In a significant development, the Supreme Court Collegium has recently made recommendations for the appointment of new Judges to the High Court of Delhi. Ms. Shalinder Kaur and Shri Ravinder Dudeja, both distinguished judicial officers, have been proposed for elevation to this esteemed position. This decision comes after th...

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Corporate Law - Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The Supreme Court of India heard the case Chief Commissioner of Central Goods And Service Tax & Ors. v. M/s. Safari Retreats Private Limited & Ors. [Civil Appeal No. 2948/202] on August 17, 2023. The [&hell...

Mandatory e-Filing of Appeals before ITAT: Important Update

Corporate Law - Supreme Court of India has recently issued an order requiring all revenue appeals before the Income Tax Appellate Tribunal (ITAT) to be filed exclusively through the e-filing mode. This directive aims to streamline the appeal process and improve efficiency. The Central Board of Direct Taxes (CBDT) has already instructed its field formatio...

Revenue files MA in SC seeking clarification regarding applicability of judgement in the light of provisions of Section 150 of IT Act 1961

Corporate Law - PCIT Vs Abhisar Buildwell P Ltd (Supreme Court of India) Revenue files MA in SC seeking clarification regarding applicability of judgement in the light of provisions of Section 150 of IT Act 1961 After the judgement of Supreme Court in the case of Abhisar Buildwell Pvt ltd was announced on 24th  April, 2023, the Income-tax […]...

SC Upholds Raised Monetary Limits: Dismisses Customs Appeal by Revenue

Commissioner Of Customs Vs Godavari Drugs Ltd. (Supreme Court of India) - Explore the Supreme Court judgment on Commissioner of Customs vs. Godavari Drugs Ltd. as it dismisses the customs appeal, citing increased monetary limits according to the CBIC Circular....

Title Can’t be transferred based on General Power of Attorney and Agreement to Sell: SC

Shakeel Ahmed Vs Syed Akhlaq Hussain (Supreme Court of India) - Supreme Court's ruling against property transfer through Power of Attorney and Agreement to Sell. Understand the legal implications and constraints....

NDPS Act: Independent Witnesses Not Solely Required for Charge Proof: SC

Jagwinder Singh Vs State of Punjab (Supreme Court of India) - SC decision clarifies that proving charges under the NDPS Act doesn't solely depend on the presence of independent witnesses and underscores the importance of procedural compliance....

Supreme Court Dismisses Bharat International’s Entry Tax Appeal

Bharat International Vs Assistant Commissioner of Commercial Tax & Ors. (Supreme Court of India) - The Supreme Court dismisses Bharat International's appeal on entry tax, citing the precedent in Jindal Steel. Learn about the ruling and its implications on trade and commerce...

Exact Cause Of Fire Immaterial If Insured Was Not Responsible For Initiating Fire: SC

New India Assurance Co. Ltd. & Ors. Vs Mudit Roadways (Supreme Court of India) - Insurance disputes often unfold as legal mazes, and in a recent case, we find a compelling narrative. A warehouse fire triggered a claim, met with a swift repudiation by the insurance company. But why? This article peels back the layers, exploring issues of coverage, alterations, and the elusive cau...

Instructions on Implementing Abhisar Buildwell SC Judgment by CBDT

Instruction No. 1 of 2023 [F. NO. 279/Misc./M-54/2023-ITJ] - (23/08/2023) - Comprehensive guide on CBDT's directives for AOs concerning the Abhisar Buildwell Supreme Court verdict. Dive into its implications on Income-tax Act of 1961....

Supreme Court Guidelines for Written Submissions and Oral Arguments

F. No. 57/Judl./2022 - (22/08/2023) - Supreme Court's circular outlines guidelines for filing written submissions, documents, and oral arguments before Constitution Benches and in important cases....

ESI Act should receive a liberal & beneficial construction to promote its objects: SC

F.No.T-11/13/52/1A/2022 Rev.II - (08/02/2023) - The establishment M/s Radhika Theatre, situated at Warangal, Telangana was covered under ESI Act w.e.f. 16.01.1981 on the basis of Form 01 dt. 27.01.1981 submitted by the petitioner establishment. Thereafter Corporation issued C-11 dated 04/02/1981 to the Employer informing the coverage of the unit....

Limitation date for reopening cases related to Ashish Agarwal judgment

No: Pr.CCIT/Kol/Tech/DCIT/84/Meeting/P-1/2022-23/3608 - (06/02/2023) - Supreme Court in the matter of Shri Ashish Agarwal, several representations were received asking for time-barring date of such cases, in the light of communication sent by ITBA. The Board is of the view that such cases have to be completed by 31.05.2023...

Time barring date for reopening cases arising out of SC direction

(01/01/1970) - Income Tax Gazetted Officers’ Association (W.B.) Unit Date: 02.02.2023. To The Principal Chief Commissioner of Income Tax, West Bengal & Sikkim Region, Kolkata. Sir, Sub: Time barring date for reopening cases arising out of the direction of the Hon’ble SC in the case of Ashish Agarwa...

Recent Posts in "supreme court judgements"

Instigation Must Be In Close Proximity To Suicide: SC

Suicide & instigation: SC's ruling on FIR U/S 306 of the IPC. Justice delivered by India's Apex Court on December 1, 2023 - Instigation must be in close proximity to suicide for IPC 306 to be invoked...

Posted Under: Income Tax |

SC Upholds Raised Monetary Limits: Dismisses Customs Appeal by Revenue

Commissioner Of Customs Vs Godavari Drugs Ltd. (Supreme Court of India)

Explore the Supreme Court judgment on Commissioner of Customs vs. Godavari Drugs Ltd. as it dismisses the customs appeal, citing increased monetary limits according to the CBIC Circular....

Title Can’t be transferred based on General Power of Attorney and Agreement to Sell: SC

Shakeel Ahmed Vs Syed Akhlaq Hussain (Supreme Court of India)

Supreme Court's ruling against property transfer through Power of Attorney and Agreement to Sell. Understand the legal implications and constraints....

NDPS Act: Independent Witnesses Not Solely Required for Charge Proof: SC

Jagwinder Singh Vs State of Punjab (Supreme Court of India)

SC decision clarifies that proving charges under the NDPS Act doesn't solely depend on the presence of independent witnesses and underscores the importance of procedural compliance....

Supreme Court Dismisses Bharat International’s Entry Tax Appeal

Bharat International Vs Assistant Commissioner of Commercial Tax & Ors. (Supreme Court of India)

The Supreme Court dismisses Bharat International's appeal on entry tax, citing the precedent in Jindal Steel. Learn about the ruling and its implications on trade and commerce...

Exact Cause Of Fire Immaterial If Insured Was Not Responsible For Initiating Fire: SC

New India Assurance Co. Ltd. & Ors. Vs Mudit Roadways (Supreme Court of India)

Insurance disputes often unfold as legal mazes, and in a recent case, we find a compelling narrative. A warehouse fire triggered a claim, met with a swift repudiation by the insurance company. But why? This article peels back the layers, exploring issues of coverage, alterations, and the elusive cause of the fire....

Bail rejected as applicant failed to prove him clean-handed in economic offences covering crores of proceeds

Tarun Kumar Vs Assistant Director Directorate Of Enforcement (Supreme Court of India)

Supreme Court of India rejected the bail application as applicant failed to prove him not guilty of the alleged economic offences wherein crores of proceeds of crime were transferred to the shell companies without any genuine business transaction....

Deduction u/s 80HHC not available on profits earned on account of foreign exchange fluctuation

Shah Originals Vs CIT (Supreme Court of India)

Supreme Court held that profits earned on account of foreign exchange fluctuation cannot be included/ treated as derived from the business of export income. Accordingly, deduction under section 80HHC of the Income Tax Act not available....

Reconvening A Sitting of Vidhan Sabha Which Isn’t Prorogued Permissible In Law And Within Exclusive Domain Of Speaker: SC

SC ruling on Punjab Government's plea: Speaker's power to reconvene Vidhan Sabha upheld. Governor's inaction on Bills challenged. Analysis and implications....

Posted Under: Income Tax |

Adopted Son vs. Daughter’s Son: Will Validity & Adoption Principles – SC

Moturu Nalini Kanth Vs Gainedi Kaliprasad (dead, through LRs.) (Supreme Court of India)

Explore key legal nuances in the Supreme Court's landmark judgment on will validity and adoption principles in Moturu Nalini Kanth vs. Gainedi Kaliprasad....

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