supreme court judgements

Income Tax Updates for the Month of January 2020

Income Tax - NEWS DIRECT TAX 1. CBDT prescribes ‘Other Electronics Modes’ for the purpose of electronic payments & receipts. [Ref: NOTIFICATION NO. 8/2020 [G.S.R. 56(E)/ F.NO.370142/14/2019-TPL], DATED 29-1-2020] 2. CBDT notifies ‘Institute of Pesticide Formulation Technology’ for the purpose of sec. 35 deduction. [Ref: NOTIFICATION NO. S...

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Supreme Court’s Verdict on FIR Registration and Investigation

Income Tax - Supreme Court’s Verdict on FIR Registration and Investigation. DECISION OF MADRAS HIGH COURT; Madras High Court case of C. Kumaravel v. The Director General of Police and ors., has reiterated that Section 482 of Code of Criminal Procedure is not an alternate remedy to Section 156(3) of Code of Criminal Procedure, 1973 on refusal of [&he...

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Revised Return by amalgamating companies | Section 139(5)?

Income Tax - Provisions of Section 139(5) do not apply strictly to a situation of filing of revised Returns of Income by amalgamating companies under an approved Scheme of Arrangements and Amalgamation Dalmia Power Limited and Another Vs. ACIT (Supreme Court); Civil Appeal Nos. 9496-99 of 2019 (Arising out of SLP (C) Nos. 19678-681 of 2019); 18/12/201...

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HC directs adjudicating authority to construe intimation letter demanding interest as SCN and give an opportunity of being heard

Income Tax - The Hon’ble HC, Jharkhand in the matter of Godavari Commodities Ltd. v. The Union of India [W.P.(T) No.1786 of 2019 decided on December 3, 2019] has held that the intimation letter for payment of interest is to be treated as a show cause notice and directed adjudicating authority to give the Petitioner an opportunity of […]...

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Area based Excise Duty exemption not cover exemption from Education Cess, NCCD

Income Tax - Area based Excise Duty exemption does not cover exemption from Education Cess, NCCD – Analysis of M/s. Unicorn Industries Vs Union of India & Others (Supreme Court of India); Civil Appeal No. 9237 of 2019; 06/12/2019 When a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for [&he...

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Tax Invasion is a Social Injustice to fellow citizens: Chief Justice of India

Income Tax - Tax Invasion is a Social Injustice to fellow citizens: Chief Justice of India. Tax Judiciary plays an important role in resource mobilization of the country; Artificial Intelligence is a new hope for Public Institutions; Inaugurates 79th Foundation Day Celebrations and All India Members' Conference of the Income Tax Appellate Tribunal...

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Compilation of Income Tax Case Laws for Departmental Officers

Income Tax - ‘Decision Kit for Departmental Officers’ is brought out for the use of the Officers of the Department. This is compiled by Shri Y.V.S.T.Sai, I.R.S., Commissioner of Income Tax, Hyderabad. This compilation book would serve as a ready reference and handy tool to the Officers of the Department in their core functions. As it is often [&he...

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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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Section 43B deduction not allowable for unutilized MODVAT credit: SC

Maruti Suzuki India Ltd. Vs CIT (Supreme Court) - Since unutilized credit in the MODVAT scheme without incurring the liability could not be treated as sum actually paid by assessee under section 43B  hence the unutilized credit under MODVAT scheme did not qualify for a deduction....

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Look into issue of limited GST Server capacity & find solution: SC

UOI Vs Tax Bar Association (Supreme Court of India) - UOI Vs Tax Bar Association (Supreme Court of India) In the matter of UOI vs Tax Bar Association, Hon’ble Supreme Court through its bench comprising of Hon’ble Justice R F Nariman & Hon’ble Justice Ravinder S Bhatt, at the outset, refused to interfere in order as passed by Hon’ble...

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Sales Tax exemption- Availability to units after re-organization of States

State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court) - State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court) Whenever a new state is created, there would be difficulties and, issues would arise but these have to be dealt within the parameters of the constitutional provisions and the law and not by negating the mandate...

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Job work of textile goods – Liability under Excise Rule 12B- SC Explains

Dinesh Textiles Vs Commissioner of Central Excise, Customs and Service Tax (Supreme Court) - Dinesh Textiles Vs Commissioner of Central Excise, Customs and Service Tax (Supreme Court) Noting that Central Excise Rule 12B and the notification talked about ‘aggregate value’ of clearances of job worker, the Supreme Court has held that assessee manufacturing textiles through job workers woul...

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Edible oil, Vanaspati & Sugar are agricultural produce for market fee

Britannia Industries Ltd. Vs Bombay Agriculture Produce Marketing Committee & Anr. (Supreme Court) - Supreme Court has upheld High Court Order holding that edible oil, vanaspati and sugar are covered under he definition of agricultural produce under Section 2(1)(a) of the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963, for the purpose of levy of market fee....

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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"

Section 43B deduction not allowable for unutilized MODVAT credit: SC

Maruti Suzuki India Ltd. Vs CIT (Supreme Court)

Since unutilized credit in the MODVAT scheme without incurring the liability could not be treated as sum actually paid by assessee under section 43B  hence the unutilized credit under MODVAT scheme did not qualify for a deduction....

Read More

Look into issue of limited GST Server capacity & find solution: SC

UOI Vs Tax Bar Association (Supreme Court of India)

UOI Vs Tax Bar Association (Supreme Court of India) In the matter of UOI vs Tax Bar Association, Hon’ble Supreme Court through its bench comprising of Hon’ble Justice R F Nariman & Hon’ble Justice Ravinder S Bhatt, at the outset, refused to interfere in order as passed by Hon’ble Rajasthan High Court and also clarified...

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Income Tax Updates for the Month of January 2020

NEWS DIRECT TAX 1. CBDT prescribes ‘Other Electronics Modes’ for the purpose of electronic payments & receipts. [Ref: NOTIFICATION NO. 8/2020 [G.S.R. 56(E)/ F.NO.370142/14/2019-TPL], DATED 29-1-2020] 2. CBDT notifies ‘Institute of Pesticide Formulation Technology’ for the purpose of sec. 35 deduction. [Ref: NOTIFICATION NO. S...

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Posted Under: Income Tax |

Supreme Court’s Verdict on FIR Registration and Investigation

Supreme Court’s Verdict on FIR Registration and Investigation. DECISION OF MADRAS HIGH COURT; Madras High Court case of C. Kumaravel v. The Director General of Police and ors., has reiterated that Section 482 of Code of Criminal Procedure is not an alternate remedy to Section 156(3) of Code of Criminal Procedure, 1973 on refusal of [&he...

Read More
Posted Under: Income Tax |

Revised Return by amalgamating companies | Section 139(5)?

Provisions of Section 139(5) do not apply strictly to a situation of filing of revised Returns of Income by amalgamating companies under an approved Scheme of Arrangements and Amalgamation Dalmia Power Limited and Another Vs. ACIT (Supreme Court); Civil Appeal Nos. 9496-99 of 2019 (Arising out of SLP (C) Nos. 19678-681 of 2019); 18/12/201...

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Posted Under: Income Tax |

Sales Tax exemption- Availability to units after re-organization of States

State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court)

State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court) Whenever a new state is created, there would be difficulties and, issues would arise but these have to be dealt within the parameters of the constitutional provisions and the law and not by negating the mandate of the Parliament which has […]...

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Job work of textile goods – Liability under Excise Rule 12B- SC Explains

Dinesh Textiles Vs Commissioner of Central Excise, Customs and Service Tax (Supreme Court)

Dinesh Textiles Vs Commissioner of Central Excise, Customs and Service Tax (Supreme Court) Noting that Central Excise Rule 12B and the notification talked about ‘aggregate value’ of clearances of job worker, the Supreme Court has held that assessee manufacturing textiles through job workers would be liable once aggregate value crossed...

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Edible oil, Vanaspati & Sugar are agricultural produce for market fee

Britannia Industries Ltd. Vs Bombay Agriculture Produce Marketing Committee & Anr. (Supreme Court)

Supreme Court has upheld High Court Order holding that edible oil, vanaspati and sugar are covered under he definition of agricultural produce under Section 2(1)(a) of the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963, for the purpose of levy of market fee....

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Compensation Cess Validity- SC rejects review Petition of Mohit Mineral Case

Mohit Mineral Pvt Ltd Vs UOI (Supreme Court)

Mohit Mineral Pvt Ltd Vs UOI (Supreme Court) The Hon’ble Supreme Court in the above referred case held as under Application for oral hearing is rejected. The present review petition is devoid of merits & so merits being dismissed. The case pertained to the challenge to the Compensation Cess being levied by the Government under [&hel...

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Posted Under: Income Tax |

KBC: No unfair practice by Star India, Airtel: Penalty not leviable: SC

Star India (P) Ltd. Vs Society of Catalysts & Anr. (Supreme Court)

Star India (P) Ltd. Vs Society of Catalysts & Anr. (Supreme Court) Supreme Court dismissed a ruling of the National Consumer Disputes Redressal Commission (NCDRC) that had ordered Star India and Airtel to pay punitive damages over alleged unfair trade practices in collecting funds to build up the cash prize for the popular quiz progra...

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