Supreme Court Archive

LPG Bottling activity amounts to production under Income Tax sections 80HH, 80-I and 80-IA-SC

Author: | Categories: Income Tax, Judgments, Supreme Court No comments
LPG Bottling activity amounts to production under sections 80HH, 80-I and 80-IA-Supreme Court. The word production is wider than the word manufacture. ABCAUS Case Law Citation: ABCAUS 2014 (2017) (08) SC The Substantial Question of Law framed for determination: Whether bottling of LPG is an activity which amounts to

 

SC directs ICAI to provide complainant’s statement to CA for alleged misconduct.

SC directs ICAI to provide complainant’s statement to CA for alleged misconduct. High Court to interpret Regulation 16 of the CA Regulations 1988.   ABCAUS Case Law Citation: ABCAUS 2006 (2017) (07) HC/SC Brief Facts of the Case: Disciplinary proceedings on the alleged charges of misconduct were initiated by

 

Disciplinary proceedings against CA for wrong certificate with manipulated figures quashed by SC

Author: | Categories: ICAI, Judgments, Supreme Court No comments
Disciplinary proceedings against CA for wrong certificate with manipulated figures quashed by Supreme Court. No material was on record to establish charges ABCAUS Case Law Citation: ABCAUS 2000 (2017) (07) SC Brief Facts of the Case: ICAI took disciplinary action against a chartered accountant for issuing certificates for consumption

 

No PAN invalidation for non linking with Aadhaar-SC Stays the provision. Read Full text of Supreme Court Judgment

Author: | Categories: Aadhaar, Judgments, Supreme Court No comments
No PAN invalidation for non linking with Aadhaar. Supreme Court stays provision for linking of PAN with Aadhaar No PAN invalidation for non linking with Aadhaar-Supreme Court. The The Hon’ble Supreme Court of India has pronounced its judgment on the matter on the linking of Aadhaar to Income tax

 

Business or House Property income-Onus was on assessee to show that income was from letting out of the property – SC

Business or House Property income-Onus was on assessee to show that out of income or substantial income was from letting out of the property being principal business activity – SC ABCAUS Case Law Citation: ABCAUS 1249 (2017) (05) SC Date/Month of Pronouncement: May, 2017 Important Case Laws Cited relied upon:

 

Section 14A applies to dividend income u/s 115-O on which tax is paid by the dividend paying company-Supreme Court explains

Section 14A applies to dividend income u/s 115-O on which tax is paid by the dividend paying company-Supreme Court explains  ABCAUS Case Law Citation: ABCAUS 1235 (2017) (05) SC The issue: The issue in the present appeal was related to the admissibility or otherwise of deduction of expenditure incurred

 

Disallowance us 40(a)(ia) applies to amounts paid during the year also-Supreme Court. Allahabad HC judgment overruled

Disallowance us 40(a)(ia) applies to amounts paid also-Supreme Court. Allahabad HC judgment holding that it applies to amount payable at the year end overruled ABCAUS Case Law Citation: ABCAUS 1227 (2017) (04) SC Date/Month of Pronouncement: May, 2017 The Controversy-Section 40(a)(ia) applies to sums paid or payable? Section 40(a)(ia)