Category: Supreme Court
Interest is payable u/s 11AB on differential excise duty with retrospective effect due to escalation clause – Supreme Court uphelds Division Bench judgments ABCAUS Case Law Citation: ABCAUS 2912 (2019) (05) SC Important Case Laws considered/relied upon by the parties CCE v. SKF India Ltd. 2009 (13) SCC …
Categorization of unskilled employees under the Minimum Wages Act as semiskilled and semi-skilled as skilled on the basis of their experience is ultra vires – Supreme Court ABCAUS Case Law Citation: ABCAUS 2898 (2019) (05) SC Important Case Laws Cited/relied upon by the parties Bidi, Bidi Leaves and …
Amalgamation order held ultra vires Section 396 of the Companies Act, and violative of Article 14 of the Constitution of India – Supreme Court ABCAUS Case Law Citation: ABCAUS 2897 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Prem Nath Raina v. State of Jammu …
ICSI can not charge fee higher than prescribed under RTI Rules to supply certified copy of answer sheet where application made under RTI Act – Supreme Court ABCAUS Case Law Citation: ABCAUS 2894 (2019) (04) SC The instant appeal was filed by the Institute of Companies Secretaries of …
Order passed by the Tribunal in remand proceedings during pendency of SLP-Remedy available was filing ITA before High Court ABCAUS Case Law Citation: ABCAUS 2892 (2019) (04) SC In the instant case, the Hon’ble High Court had remanded the case to the Tribunal on the issue of deduction …
Custom valuation rules for imported goods operate sequentially-Supreme Court. Once statutory Rules exist and provide for sequential implementation, the assessing authority has no option but to proceed accordingly. ABCAUS Case Law Citation: ABCAUS 2888 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Collector of Customs, …
Rule 8D can not be applied without giving reasons. Unless AO rejects explanation of the assessee with some reasoning, mere rejection per se not accepted – Supreme Court rejects Revenue’s SLP ABCAUS Case Law Citation: ABCAUS 2873 (2019) (04) SC Important Case Laws Cited/relied upon by the parties …
Merely giving financial assistance by father to sons to purchase properties it could not be said to benami transaction – SC ABCAUS Case Law Citation: ABCAUS 2872 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Thakur Bhim Singh v. Thakur Kan Singh (1980) 3 SCC 72 Binapani Paul v. …
Retraction from the surrender without having evidence or proof not permissible in the eyes of law. Supreme Court quashed SLP of the assessee ABCAUS Case Law Citation: ABCAUS 2871 (2019) (04) SC Important Case Laws Cited/relied upon by the parties CIT, Bikaner Vs. Ravi Mathur CIT Vs. Sunil …
Dharmada collected as optional payment by buyer not part of transaction value for the sale of goods –Supreme Court quashes CESTAT Order ABCAUS Case Law Citation: ABCAUS 2869 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Collector vs. Panchmukhi Engineering Works 2003 (158) ELT 550 …
