Supreme Court

  • Income Tax

Liability of TDS u/s 194C(2) of Transporters for payments to trucks owners/operators. SC explains the Law

Liability of TDS u/s 194C(2) of Transporters for further payments to trucks owners/operators. Supreme Court explains the Law ABCAUS  Case…

4 years ago
  • FEMA

Proceeding against Company Director for FERA contravention – Necessary ingredients

Proceeding against Company Director for FERA contravention. Necessary ingredients are similar to section 141 of Negotiable Instrument Act - SC…

4 years ago
  • Income Tax

Non compete fee paid under deed of covenant held not taxable. Revenue can not guess commercial expediency

Non compete fee paid under deed of covenant held not taxable. Revenue has no business to second guess commercial or…

4 years ago
  • Income Tax

Project office used as auxiliary office for liaison not PE unless used for core business – SC

Project office used as auxiliary office for liaison not a PE unless core business is carried on therefrom - SC…

4 years ago
  • Companies Act

Question of right, title, interest is domain of civil court & cannot be decided by NCLT – SC

Question of right, title, interest is domain of civil court and cannot be decided by NCLT in proceedings u/s 241…

4 years ago
  • Income Tax

Non-rejection of explanation in Assessment Order amounts to AO accepting it

Non-rejection of explanation in Assessment Order amounts to AO accepting it hence no reopening on change of opinion. SC upholds…

4 years ago
  • GST

Disciplinary action directed against SGST Commissioner by High Court stayed by SC

Disciplinary action directed against SGST Commissioner by High Court stayed by Supreme Court ABCAUS Case Law Citation:ABCAUS 3321 (2020) (06)…

4 years ago
  • Labour Laws

Payment of wage for lockdown period – Supreme Court directs negotiation & settlement

Payment of wage for lockdown period - Supreme Court directs negotiation & settlement with workers/employees ABCAUS Case Law Citation:ABCAUS 3320…

4 years ago
  • Income Tax

Deduction u/s 80-O rightly denied as assesse was only an agent of foreign enterprises – SC

Deduction u/s 80-O was rightly denied as assesse worked only as an agent of foreign enterprises - Supreme Court ABCAUS…

4 years ago
  • Income Tax

Period of limitation under Rule 68B for sale of attached immovable property-SC admits SLP

Period of limitation under Rule 68B for sale of attached immovable property-Supreme Court admits SLP due to contrary view of…

4 years ago