Supreme Court

  • Supreme Court

Cheque not filled though signed by drawer no defence in trial of offence u/s 138 of NI Act

Cheque not filled though signed by drawer no defence in trial of offence u/s 138 of NI Act. Accused must…

4 years ago
  • GST

Opening GST Portal to allow filing/Revision of TRAN-1. Supreme Court dismisses SLP of Govt.

Opening GST Portal to allow filing/Revision of TRAN-1. Supreme Court dismisses SLP of the Government against order of Punjab &…

4 years ago
  • Income Tax

Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) – SC

Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) if the facts justify…

4 years ago
  • Income Tax

Registration u/s 12AA can not be denied for non-commencement of activities – Supreme Court

Registration u/s 12AA can not be denied for non-commencement of activities. Registration can be applied for by a new trust.…

4 years ago
  • Income Tax

Non striking of limb of penalty u/s 271(1)(c). Appeal to be restored on favourable judgment by SC

Non striking of applicable limb of penalty u/s 271(1)(c) in notice. ITAT permits restoration of appeal if issue is decided…

4 years ago
  • Income Tax

Godown used for storage of explosives qualifies for exemption u/s 54G

Godown used for storage of explosives qualifies for exemption u/s 54G being a place used for purpose of business of…

4 years ago
  • GST

No penal action on filing of belated GSTR-9/GSTR-9C returns-SC declines to interfere Rajasthan HC Judgment

No penal action on filing of belated GSTR-9/GSTR-9C returns-SC declines to interfere Rajasthan High Court Judgment In a recent judgment,…

4 years ago
  • Income Tax

Unutilised MODVAT credit of Excise Duty not allowable u/s 43B – Supreme Court

Unutilised MODVAT credit of Excise Duty not allowable u/s 43B. Paying cost of raw materials does not mean that assessee is liable to pay Excise Duty on…

4 years ago
  • Income Tax

No bar in law for a person dealing in land to also have investment in land. SC dismisses SLP

No bar in law for a person dealing in land to also have investment in land. Assessee can hold same…

4 years ago
  • Sales Tax

Incidence of Central Sales Tax occurs where the goods are appropriated to the contract – SC

Incidence of Central Sales Tax occurs where the goods are appropriated to the contract. Supreme Court dismissed SLP of VAT…

4 years ago