Corporate Law : Supreme Court restores citizenship of Muslim man after 12 years, ruling it a 'grave miscarriage of justice' due to lack of evidenc...
Corporate Law : The Supreme Court mandates that bail orders must furnish reasons, presuming non-application of mind otherwise, emphasizing judicia...
Corporate Law : Learn about the Supreme Courts landmark judgment allowing Muslim women divorced via triple talaq to claim maintenance under Sectio...
Corporate Law : Supreme Court rules that bail conditions cant mandate police to track accused's movements, upholding the right to privacy under Ar...
Corporate Law : Supreme Court has issued guidelines to ensure respectful and accurate portrayal of persons with disabilities in visual media, prom...
Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : > The dismissal of Department’s SLP against order of Hon’ble Calcutta Hight Court by the Hon’ble Supreme Cour...
Corporate Law : Explore the Collegium's recommendations for filling vacancies in the Supreme Court of India. Learn about the selection criteria an...
Goods and Services Tax : Supreme Court verdict on Maruti Wire INDS. Pvt. Ltd. vs S.T.O. examines penal interest under Kerala General Sales Tax Act, 1963. L...
Custom Duty : Supreme Court's judgment in Pratibha Processors vs Union of India clarifies the interpretation of Section 61(2) of the Customs Act...
Income Tax : Understand the Supreme Court ruling on whether interest paid under the U.P. Sugarcane Cess Act, 1956 qualifies as a deduction unde...
Corporate Law : The Supreme Court of India dismissed review petitions challenging the 2018 judgment on the Aadhaar Act being classified as a 'Mone...
Corporate Law : Supreme Court's verdict on whether a company's purchase of a car for a director's personal use falls under 'commercial purpose' as...
Corporate Law : Supreme Court of India introduces new procedures for case adjournments effective 14th February 2024, detailing strict guidelines a...
Corporate Law : Explore the updated FAQs on the implementation of the EPFO judgment dated 04.11.2022. Understand proof requirements, pension compu...
Income Tax : Comprehensive guide on CBDT's directives for AOs concerning the Abhisar Buildwell Supreme Court verdict. Dive into its implication...
Income Tax : Supreme Court's circular outlines guidelines for filing written submissions, documents, and oral arguments before Constitution Ben...
Corporate Law : 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...
The Tribunal has jurisdiction to examine a question of law which arises from the facts as found by the authorities below .and having a bearing on the tax liability of the assessee . Where the tribunal is only required to consider a question of law arising from the facts ,we fail to see why such […]
As per law and reason an Appellate Authority can modify the assessment order on an additional ground not raised earlier No rigid principles or any hard and fast rules can be laid down for entertainment of additional ground first time before Appellate Commissioner.While permitting the assessee to raise an additional ground, the appellate commissioner should […]
In principle , apart from any statutory provisions, there is no distinction as drawn by the revenue , between interest in respect of a loan and an expenditure incurred for obtaining the loan . It is erroneous to consider a liability as an asset or an advantage. The nature of the expenditure incurred in raising […]
India Resurgence Arc Private Limited Vs M/s. Amit Metaliks Limited & Anr. (Supreme Court of India) “Equality” means equality among equals or within the same class. In the present facts of the case, the appellant company is said to be the assignee of the rights, title and interest carried by Religare Finvest Limited as secured […]
Whether the assessee is entitled to a particular deduction or not will depend on the provision of law relating thereto and not on the view which the assessee might take of his rights nor can the existence or absence of entries in the books of accounts be decisive or conclusive in the matter .The following […]
Actual cost to Plant & machinery before start of production in absence of statutory definition The accepted accountancy rule for determining the cost of fixed assets is to include all expenditure necessary to bring such assets into existence . Interest paid on money borrowed before start of production shall increase the cost of the asset […]
Competent Authority, after consideration of the requests received from various quarters for postponement of the Advocates-on-Record Examination, 2021 and for ensuring the safety and well-being of the candidates and the examination functionaries, has been pleased to postpone the AOR Examination which was scheduled to be held from 8th to 11th June, 2021. The fresh dates for the said Examination shall be intimated in due course.
UPPTCL had no power and authority and or jurisdiction to realize labour cess under the Cess Act in respect of the first contract by withholding dues in respect of other contracts and/or invoking a performance guarantee. The finding of the High Court was sustainable as UPPTCL acted in excess of power by its acts impugned, when there was admittedly no assessment or levy of cess under the Cess Act.
A well accepted Principle of law On going through the judgement of the Hon,ble Supreme Court in CIT, West Bengal Vs. Calcutta Discount Co. Ltd. Decided on 10.04.1973, we find two very important aspects decided by this court . 1. No specific formula is necessary for seeking relief at the hand of any court or […]
In the Supreme Court’s judgment in Paramvir Singh Saini vs. Baljit Singh and Ors. [SLP (Criminal) No. 3543 of 2020 decided on 02-12-2020], the Union of India has been directed to install CCTV cameras and recording equipment in the offices of CBI; NIA; ED;NCB;DRI;SFIO; and any other agency which carries out interrogations and has power […]
