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supreme court judgements

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जस्ट डायल जस्ट डायल लिमिटेड बनाम पी एन विग्नेश और अन्य (सुप्रीम कोर्ट ऑफ़ इंडिया)

Corporate Law : सुप्रीम कोर्ट ने Justdial लिमिटेड बनाम पीएन विग्नेश मा...

August 16, 2024 324 Views 0 comment Print

SC In Manish Sisodia Case Criticises High/Trial Court for Playing It Safe In Bail Matters

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...

August 10, 2024 291 Views 0 comment Print

SC Quashes Rape Case Filed After Relationship Went Sour

Corporate Law : Supreme Court quashes rape case, ruling consensual relationship. Calls for legal reforms to prevent misuse of penal laws against m...

August 5, 2024 1815 Views 0 comment Print

राज्य बार काउंसिल नामांकन शुल्क अधिक नहीं ले सकती ।

Corporate Law : सुप्रीम कोर्ट ने राज्य बार काउंसिलों द्वारा अत्य...

August 3, 2024 402 Views 0 comment Print

GST Case Law Compendium – July 2024 Edition

Goods and Services Tax : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...

July 25, 2024 3474 Views 0 comment Print


Latest News


Latest Case Law Related to IBC – April to June 2023

Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...

August 14, 2024 321 Views 0 comment Print

Excise duty for intermediate products: SC admits Ecoboard Industries Ltd.’s appeal

Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...

August 2, 2024 129 Views 0 comment Print

SC Stays Variation of Stay Order in Marwadi Shares and Finance Ltd. Case

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...

June 6, 2024 537 Views 0 comment Print

SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 828 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

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 ...

January 4, 2024 3186 Views 0 comment Print


Latest Judiciary


Vodafone Idea Not Liable for TDS on Foreign Telecom Charges

Income Tax : Supreme Court rules Vodafone Idea is not liable for TDS on payments to foreign telecom operators. The decision aligns with earlier...

August 16, 2024 1719 Views 0 comment Print

SC Upholds State Governments’ Tax Levy on Mining Activities wef April 1, 2005

Corporate Law : Supreme Court overrules India Cement case, ruling that MADA judgment should not be applied retrospectively to avoid disrupting pas...

August 14, 2024 321 Views 0 comment Print

Purchase Price defined u/s. 2(18) of GVAT would not include Value Added Tax: Supreme Court

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...

August 10, 2024 144 Views 0 comment Print

Banks and NBFCs obliged to adopt restructuring process before classification of account as NPA: Supreme Court

Corporate Law : Supreme Court held that Banks/ Non-Banking Financial Companies (NBFCs) are obliged to adopt restructuring process of MSME as conte...

August 9, 2024 351 Views 0 comment Print

State Bar Councils Can’t Charge Fees Above Prescribed Limit: SC

Corporate Law : Supreme Court held that State Bar Councils (SBCs) cannot charge an enrolment fee or miscellaneous fees above the amount prescribed...

August 8, 2024 297 Views 0 comment Print


Latest Notifications


SC: Procedure for circulation of Letters for adjournment of cases

Corporate Law : Supreme Court of India introduces new procedures for case adjournments effective 14th February 2024, detailing strict guidelines a...

February 14, 2024 1230 Views 0 comment Print

EPFO: SC Judgment 04.11.2022: FAQs, Proof Requirements & Pension Computation

Corporate Law : Explore the updated FAQs on the implementation of the EPFO judgment dated 04.11.2022. Understand proof requirements, pension compu...

December 13, 2023 2145 Views 0 comment Print

Instructions on Implementing Abhisar Buildwell SC Judgment by CBDT

Income Tax : Comprehensive guide on CBDT's directives for AOs concerning the Abhisar Buildwell Supreme Court verdict. Dive into its implication...

August 23, 2023 12270 Views 0 comment Print

Supreme Court Guidelines for Written Submissions and Oral Arguments

Income Tax : Supreme Court's circular outlines guidelines for filing written submissions, documents, and oral arguments before Constitution Ben...

August 22, 2023 4623 Views 1 comment Print

ESI Act should receive a liberal & beneficial construction to promote its objects: SC

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...

February 8, 2023 1383 Views 0 comment Print


Interest on NPAs of NBFCs not Taxable on Accrual Basis: SC

March 5, 2018 2496 Views 0 comment Print

Hon’ble Supreme Court dismisses a departmental appeal in CIT v. Vasisth Chay Vyapar Ltd and held that the interest income earned by Non-Banking Financial Companies (NBFCs) on non-performing assets (NPAs) should not be taxed on the accrual basis.

Amendment to section 11(6) restricting depreciation is prospective

March 5, 2018 14721 Views 0 comment Print

CIT Vs Rajasthan and Gujarati Charitable Foundation (Supreme Court of India) Depreciation allowable in assets cost of which has already been allowed as application of income. Amendment in section 11(6) restricting depreciation in such came is prospective in nature. These are the petitions and appeals filed by the Income Tax Department against the orders passed […]

Form Committee to look into Violation of Law by Multi-National Accounting Firms: SC

February 24, 2018 11145 Views 1 comment Print

Whether the Multi-National Accounting Firms (MAFs) are operating in India in violation of law in force in a clandestine manner, and no effective steps are being taken to enforce the said law. If so, what orders are required to be passed to enforce the said law.

Service tax not payable on material supplied free of cost by service recipient during construction

February 21, 2018 13185 Views 0 comment Print

Whether, the value of goods/material supplied or provided free of cost by a service recipient and used for providing the taxable service of construction or industrial complex, is to be included in computation of gross amount (charged by the service provider), for valuation of the taxable service

Sectio 2(22)(e): Registered owner Vs. beneficial owner: SC refers matter to larger bench

February 21, 2018 6855 Views 0 comment Print

National Travel Service Vs. CIT (Supreme Court of India) The question that arises in these appeals is as to whether Section 2(22)(e) of the Act gets attracted inasmuch as a loan has been made to a shareholder, who after the amendment, is a person who is the beneficial owner of shares holding not less than […]

No Cenvat credit admissible on outward transportation services from factory to buyer’s premises

February 14, 2018 12807 Views 0 comment Print

Whether Goods Transport Agency (GTA) services availed for transportation of goods from place of removal to buyer’s premises will be considered as input service within ambit of Rule 2(l) of Cenvat Credit Rules, 2004?

Whether subsidy by Government is capital receipt or revenue receipt

February 8, 2018 23619 Views 0 comment Print

Recently the Supreme Court while disposing off the batch of cases along with Chaphalkar Brothers [TS-589-SC-2017] held that grant of subsidies by the State Governments of India by way of exemption from entertainment tax to newly constructed multiplexes would qualify as capital receipt under the Indian Tax Act.

No tax on JDA which never materialized for want of permissions

February 8, 2018 3453 Views 1 comment Print

Capital gain arising under a Joint Development Agreement which never materialized for want of necessary permissions was nothing but a hypothetical income and the same could not, therefore, be taxed under section 45 read with section 48.

Applicability of provisions of section 2(22)(e) to Beneficial Shareholder or Registered Shareholder- Supreme Court Ruling in National Travel v CIT

February 7, 2018 13143 Views 2 comments Print

Sec. 2(22)(e) of the Income Tax Act, 1961 (the Act), is one such deeming provision that has remain point of litigation over various issues since its inception. One such issue is applicability of provisions of section 2(22)(e) when a shareholder is beneficial shareholder or registered shareholder.

In computing taxable turnover Trade Discount needs to be deducted: SC

February 6, 2018 4332 Views 0 comment Print

We direct that in computing the taxable turnover for the relevant years, the appellant would be entitled to a deduction of the trade discount, following the parameters laid down in paragraph 40 of the judgment in Southern Motors (supra) and as explained above.

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