Corporate Law : सुप्रीम कोर्ट ने Justdial लिमिटेड बनाम पीएन विग्नेश मा...
Corporate Law : SC slams High Court for 'playing it safe' on bail in Manish Sisodia's case, emphasizing that bail should be the norm, not the exce...
Corporate Law : Supreme Court quashes rape case, ruling consensual relationship. Calls for legal reforms to prevent misuse of penal laws against m...
Corporate Law : सुप्रीम कोर्ट ने राज्य बार काउंसिलों द्वारा अत्य...
Goods and Services Tax : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
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 ...
Income Tax : Supreme Court rules Vodafone Idea is not liable for TDS on payments to foreign telecom operators. The decision aligns with earlier...
Corporate Law : Supreme Court overrules India Cement case, ruling that MADA judgment should not be applied retrospectively to avoid disrupting pas...
Goods and Services Tax : Supreme Court held that the Purchase Price as defined u/s. 2(18) of the Gujarat Value Added Tax Act, 2003 would not include purcha...
Corporate Law : Supreme Court held that Banks/ Non-Banking Financial Companies (NBFCs) are obliged to adopt restructuring process of MSME as conte...
Corporate Law : Supreme Court held that State Bar Councils (SBCs) cannot charge an enrolment fee or miscellaneous fees above the amount prescribed...
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...
On perusal of the impugned order, we find it is unintelligible and we could not decipher what has been decided by the High Court. We, accordingly, set aside the order and remit the matter to the High Court. We request the High Court to pass an order which we can understand.
The entire disallowance in this case is based on third party information gathered by the Investigation Wing of the Department, which have not been independently subjected to further verification by the AO who has not provided the copy of such statements to the appellant, thus denying opportunity of cross examination to the appellant, who has prima facie discharged the initial burden of substantiating the purchases through various documentation including purchase bills, transportation bills, confirmed copy of accounts and the fact of payment through cheques, & VAT Registration of the sellers & their Income Tax Return.
Mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient.
M/s Goodyear India Ltd. Vs CIT (Supreme Court) The High Court essentially placed reliance on two letters written by the assessee and assumed that it was in the form of admission of non-disclosure and an offer was given by the assessee to pay the tax and penalty, as the case may be. We have perused […]
Union of India and Ors. Vs Gautam Khaitan (Supreme Court) Scheme of the Black Money Act is to provide stringent measures for curbing the menace of black money. Various offences have been defined and stringent punishments have also been provided. However, the scheme of the Black Money Act also provided one time opportunity to make […]
S.P. Misra & Ors. Vs Mohd. Laiquddin Khan & Anr. (Supreme Court) It is true that as per the deed of partnership, the partners have agreed, in the event of death of either party, their respective legal representatives shall automatically become partners in the partnership firm and they shall continue to act as partners of […]
Hon’ble Supreme court, upheld the judgment or Ranchi club (Majorly Mutuality Concept). Explanation provided in the law doesn’t apply on incorporated bodies. Held that NEITHER SERVICE TAX NOR VAT can be levied on incorporated club/ Associations. I am sure going to impact taxability in GST era too.
Insolvency and Bankruptcy Code, 2016 (IBC) proceedings would have an overriding effect over the Tea Act, 1953 and even without such consent of the Central Government, the insolvency proceedings under Section 7 or Section 9 of the IBC initiated by the operational creditor should be maintainable.
State of Arunachal Pradesh Vs Ramchandra Rabidas @ Ratan Rabidas & Anr. (Supreme Court) A prosecution, if otherwise maintainable, would lie both under the IPC and the MV Act, since both the statutes operate with full vigour, in their own independent spheres. Even assuming that some of the provisions of the MV Act and IPC […]
Wherein condonation of delay sought was not for filing the petition under Section 34 of Arbitration Act, 1996 for the first time but for the delay of 8 days in re-presenting the petition beyond the date fixed after it was returned under Order 7 Rule 10 of the Civil Procedure Code before the District Judge,
