supreme court judgements

Ghost of Sabarimala will continue to haunt for some time, at least…

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...

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Exemption Notifications must be interpreted strictly: The Supreme Court Constitution Bench Judgment

Income 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...

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Benefit of Exemption Notification- Reference Answered by Supreme Court

Income 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?...

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Exemption Notifications must be interpreted strictly: Supreme Court

Income 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...

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Analysis of Supreme Court Judgments on Permanent Establishment

Income 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...

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Bar Council to Protest Hon’ble SC decision banning Strike /boycott of Court

Income 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....

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Accredited Media Persons allowed to carry Mobile Phones Inside SC Courtrooms

Income 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...

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Text of Letter From 4 Senior SC Judges to to Chief Justice of India

Income 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...

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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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SC allows Reopening of Income Tax Case of Sonia & Rahul Gandhi

Soniya 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...

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CA can be held guilty of professional Misconduct for his act although unrelated to profession but which brings disrepute to the profession or ICAI

Council 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...

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Temporary employees entitled To Minimum Wages Applicable to Regular Employees Holding Same Post: SC

Sabha 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...

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Complaint filed by power of attorney maintainable in law

Sk. 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...

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Urban Improvement Trust is not a local authority & not eligible for exemption U/s. 10(20): SC

ITO 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...

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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"

SC allows Reopening of Income Tax Case of Sonia & Rahul Gandhi

Soniya 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 certain reasons, it is not possible to take...

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CA can be held guilty of professional Misconduct for his act although unrelated to profession but which brings disrepute to the profession or ICAI

Council 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 Rohinton Fali Nariman and Justice Navin Sinh...

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Temporary employees entitled To Minimum Wages Applicable to Regular Employees Holding Same Post: SC

Sabha 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) are entitled to the minimum of the reg...

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Complaint filed by power of attorney maintainable in law

Sk. 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 […]...

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Ghost of Sabarimala will continue to haunt for some time, at least…

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 More
Posted Under: CA, CS, CMA |

Urban Improvement Trust is not a local authority & not eligible for exemption U/s. 10(20): SC

ITO 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 lead to the conclusion that it is [&hellip...

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Home Buyer cannot reap benefits of her own delay in taking possession: SC

M/s. Supertech Ltd. Vs Rajni Goyal (Supreme Court of India)

M/s. Supertech Ltd. Vs Rajni Goyal (Supreme Court) The Appellant – Builder inter alia submitted that – Possession of the flat was offered to the Respondent – Purchaser in December 2015 after obtaining the Completion Certificate for the building. Even though the Agreement provided for delivery of possession by 31.10.2013, the delay o...

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SC issues Guideline on Sale of Fire Cracker & Duration of Bursting

Arjun Gopal and Others Vs. Union of India and Others (Supreme Court)

(i) The crackers with reduced emission (improved crackers) and green crackers, as mentioned in Suggestion Nos. II and III above only would be permitted to be manufactured and sold. (ii) As a consequence, production and sale of crackers other than those mentioned in Suggestion Nos. II and III is hereby banned....

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Limitation Act applicable to applications filed U/s. 7 & 9 of IBC since its Inception: SC

B.K. Educational Services Private Limited Vs Parag Gupta And Associates (Supreme Court of India)

It is thus clear that since the Limitation Act is applicable to applications filed under Sections 7 and 9 of the Code from the inception of the Code, Article 137 of the Limitation Act gets attracted....

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270 Days Time Limit to Complete Insolvency Resolution Process Mandatory: SC

Arcelormittal India Private Limited Vs Satish Kumar Gupta & Ors. (Supreme Court of India)

Arcelormittal India Private Limited Vs Satish Kumar Gupta & Ors. (Supreme Court of India)  Any person who wishes to submit a resolution plan, if he or it does so acting jointly, or in concert with other persons, which person or other persons happen to either manage or control or be promoters of a corporate debtor, […]...

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