Supreme Court

  • Income Tax

Quantum addition quashed by SC based on the findings of penalty proceedings

Quantum addition for unexplained cash credits u/s 68 quashed by the Supreme Court based on the findings of penalty proceedings…

4 years ago
  • Covid19

Doctors / medical staff being first line of defence must be protected by providing PPE – SC

Doctors / medical staff being first line of defence to combat COVID-19 have to be protected by providing PPE. Supreme…

4 years ago
  • Income Tax

Assessee must be put to notice of all provisions on which revenue relies upon – Supreme Court

Assessee must be put to notice of all provisions on which revenue relies upon. Supreme Court quashed reopening notice u/s…

4 years ago
  • Income Tax

Additional Tax u/s 1431A can be levied on attempt to evade tax not bonafide mistakes -SC

Additional Tax u/s 1431A can be levied on attempt to evade tax lawfully payable not bonafide mistakes. Purpose and object…

4 years ago
  • Labour Laws

Beneficiary of a statutory welfare scheme entitled to remedies under Consumer Protection Act

Beneficiary of a statutory welfare scheme is entitled to remedies under the Consumer Protection Act. Public accountability is a significant…

4 years ago
  • FCRA

Organisations doing no active politics cannot be denied access to foreign contributions – SC

Organisations with no active politics cannot be denied access to foreign contributions. Legitimate means of dissent like bandh, hartal etc.…

4 years ago
  • Income Tax

Deduction u/s 80IA allowed on conversion of firm into company – SC upheld High Court order

Deduction 80IA allowed on conversion of partnership firm into company under Part IX of Companies Act 1956. Supreme Court upheld…

4 years ago
  • Income Tax

Where AO of searched person & other person same, there can be one satisfaction note – Supreme Court

Where AO of searched person and other person same, there can be one satisfaction note prepared by the Assessing Officer…

4 years ago
  • RTI

To obtain Judicial information from High Courts, provisions of RTI Act not apply – Supreme Court

To obtain Judicial information through mechanism provided under High Court Rules, provisions of RTI Act not apply ABCAUS Case Law…

4 years ago
  • Supreme Court

High Court has no power to waive pre­ deposit for entertaining appeal before DRAT – Supreme Court

High Court has no power to waive pre­ deposit for entertaining appeal before DRAT as mandated by Section 18 of…

4 years ago