Supreme Court

  • 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…

5 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…

5 years ago
  • Income Tax

Revised Returns filed belatedly after amalgamation of companies held valid by the Supreme Court

Revised Returns filed belatedly after amalgamation of companies was held to be valid by the Supreme Court in view of…

5 years ago
  • Insurance

In Motor Accident Claims income must be determined on the basis of ITRs where available – Supreme Court

In Motor Accident Claims income must be determined on the basis of the income tax return, where available. – Supreme…

5 years ago
  • arbitration

Section 87 of Arbitration and Conciliation Act 1996 struck down by Supreme Court as constitutional invalid

Section 87 of Arbitration and Conciliation Act 1996 struck down by Supreme Court as constitutional invalid. The said section had…

5 years ago
  • Supreme Court

Appeal u/s 96(2) CPC is statutory right, can’t be denied if application under Order IX Rule 13 CPC dismissed

Appeal u/s 96(2) CPC is statutory right which defendant cannot be deprived merely on ground that application filed under Order…

5 years ago
  • Supreme Court

Supreme Court struck down Tribunal Rules formulated u/s 184 of the Finance Act 2017

Supreme Court struck down Tribunal Rules formulated u/s 184 of the Finance Act, 2017 being contrary to the parent enactment…

5 years ago
  • Income Tax

Notice can be served on POA holder Chartered Accountant as agent of assessee – Supreme Court

Notice can be served on Chartered Accountant as agent of assessee when CA holds Power of Attorney of the Company…

5 years ago
  • arbitration

Rejection of counter claim by arbitrator at threshold without enquiry was not proper – Supreme Court

Rejection of counter claim by Arbitrator for CENVAT invoices at threshold without enquiry on the ground that the Arbitrator had…

5 years ago