supreme court judgements - Page 10

SC order on transfer pricing on transfer of power to sister unit, claim of expenses

CIT Vs Jindal Steel & Power Limited (Supreme Court of India)

Explore the key aspects of the CIT vs. Jindal Steel case in the Supreme Court of India. Detailed analysis on transfer pricing, deduction under Section 80 IA, and more....

Supreme Court Clarifies Depreciation Claim: No Deadline on Mode Selection

Explore the landmark Supreme Court judgment on Income Tax Rules regarding depreciation claim. No deadline for choosing mode, only requirement is pre-filing. Details and analysis here....

Posted Under: Income Tax |

Supreme Court clarifies Section 80HHC deduction for Export-Oriented Units

Supreme Court clarifies Section 80HHC deduction for Export-Oriented Units, emphasizing that profits eligible for deduction must be directly derived from the export of goods. Gain from foreign exchange fluctuations, in this case, ruled as not qualifying for deduction. Stay informed on crucial tax rulings....

Reasoned order is to be passed by NCLT for non-approval of resolution plan

Ramkrishna Forgings Limited Vs Ravindra Loonkar (Supreme Court of India)

Supreme Court that the Adjudicating Authority (NCLT) has jurisdiction only u/s. 31(2) of the Code, which gives power not to approve only when the Resolution Plan does not meet the requirement laid down u/s. 31(1) of the Code, for which a reasoned order is required to be passed....

SC Directives for Safe Deposit Lockers: Key Aspects for Bank Customers

Changes in bank locker agreements after Supreme Court's directives in India. Analysis of new agreements, stamping issues, and customer rights....

Posted Under: Income Tax |

Person against whom offence u/s. 3 of PMLA is alleged need not be shown as accused in scheduled offence

Pavana Dibbur Vs Directorate of Enforcement (Supreme Court of India)

Supreme Court held that it is not necessary that a person against whom the offence under Section 3 of the Prevention of Money Laundering Act (PMLA) is alleged must have been shown as the accused in the scheduled offence....

SC: Act of Killing in Anger Not Murder – Mariappan Case Analysis

Explore the recent landmark judgment by the Supreme Court in Mariappan v State, setting aside a murder conviction due to killing in a fit of anger during a verbal quarrel. Key details and legal insights....

Posted Under: Income Tax |

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....

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