Category: Judgments
Secondary evidence allowed when prima facie evidence of existence of Will established by cross examination of witness who was signatory /subscriber ABCAUS Case Law Citation:ABCAUS 3309 (2020) (05) SC Important case law relied upon by the parties:Ashok Dulichand Vs. Madahavlal Dube and AnrRakesh Mohindra vs. Anita Beri and …
Clubs or associations incorporated prior to 1.7.2012 not liable to service tax on the principle of mutuality ABCAUS Case Law Citation:ABCAUS 3308 (2020) (05) HC Important case law relied upon by the parties:DALCO Engineering Private Limited v. Satish Prabhakar PadhyeDwarkadas Khetan and Co. v. CIT
Show Cause Notice, Order and Penalty passed during lockdown period quashed as assessee had no opportunity to explain the case. ABCAUS Case Law Citation:ABCAUS 3307 (2020) (05) HC In this case, a Petition was been filed by the assessee praying for quashing the order passed by the Income …
Non filing appeal within statutory limitation period not a case of violation of fundamental right, much less statutory or legal right -SC ABCAUS Case Law Citation:ABCAUS 3306 (2020) (05) SC Important case law relied upon by the parties:Electronics Corporation of India Ltd. vs. Union of India & OrsOil …
Car mattings not classifiable as parts & accessories of motor vehicles. no need to apply common parlance/market test – SC ABCAUS Case Law Citation:ABCAUS 3305 (2020) (05) SC Important case law relied upon by the parties:CCE vs. Wood Craft Products Ltd. Collector of Central Excise, Bombay-II vs. Sterling …
Cash credit entries in books of a firm, in absence of material to indicate that they were its profits, could not be assessed in the hands of the firm ABCAUS Case Law Citation:ABCAUS 3304 (2020) (05) HC Important case law relied upon by the parties:Deputy Commissioner of Income …
Goods movement under CST terminate when delivery is taken from carrier. There is no concept of constructive delivery-Supreme Court ABCAUS Case Law Citation:ABCAUS 3303 (2020) (05) SC Important case law relied upon by the parties:CTO vs. Bhagwandas & SonsGuljag Industries Limited vs. State of Rajasthan & AnotherArjan …
Witholding / Processing of refund on issue of notice u/s 143(2)-SC explains the Law. From AY 2017-18 onwards, recording of satisfaction must if refund is to be withheld ABCAUS Case Law Citation:ABCAUS 3302 (2020) (04) SC Important case law relied upon by the parties:Vaishali Abhimanyu Joshi v. Nanasaheb …
Doctrine of mutuality was vitiated by absence of right to participate in surplus. Supreme Court explains three basic tests to be followed ABCAUS Case Law Citation:ABCAUS 3301 (2020) (04) SC Important case law relied upon by the parties:Commissioner of Income Tax, Bihar vs. Bankipur Club Ltd.Bangalore Club v. …
Quantum addition for unexplained cash credits u/s 68 quashed by the Supreme Court based on the findings of penalty proceedings ABCAUS Case Law Citation:ABCAUS 3300 (2020) (04) SC Important case law relied upon by the parties:Maddi Sudarsanam Oil Mills Co. v. Commissioner of IncomeTax,Commissioner of Income Tax v. …