Supreme Court

  • Excise/Custom

When appeal from order of CESTAT lie before Supreme Court or to High Court. SC explains the law

When appeal from order of CESTAT lie before Supreme Court or to the High Court u/s 130E or 130 of…

5 years ago
  • Income Tax

Section 292BB does not save complete absence of notice. it cures only infirmities in service of notice – SC

Section 292BB does not save complete absence of notice. Section seeks to cure only infirmities in service of notice -…

5 years ago
  • Income Tax

Transfer pricing adjustment without TPO reference. AO breached mandatory CBDT Instruction – SC

Transfer pricing adjustment without reference to TPO. Supreme Court upholds that AO breached mandatory Instruction but restored appeal to AO…

5 years ago
  • Income Tax

Reopening u/s 148 alleging evidence discovered with due diligence quashed. SC dismisses SLP of Deptt.

Reopening u/s 148 alleging evidence discovered with due diligence quashed as no specific failure on part of the assessee was…

5 years ago
  • bankruptcy

Supreme Court upholds Home buyers status as financial creditors

Supreme Court upholds Home buyers status as financial creditors. Constitutional validity of amendments to IBC 2016 also upheld ABCAUS Case…

5 years ago
  • Income Tax

Deemed Registration u/s 12AA-Supreme Court admits SLP to consider if provisions are directory or mandatory

Deemed Registration u/s 12AA-Supreme Court admits SLP on the issue as to whether provisions of Section 12AA of the Income…

5 years ago
  • Income Tax

In absence of cost of acquisition of development rights, TDR can’t be taxed as capital gain

In absence of cost of acquisition of development rights, TDR cannot be taxed as a capital gain. Supreme Court dismissed…

5 years ago
  • Income Tax

Addition of unexplained credit in the case of money launderer/ hawala operator upheld. SC dismisses SLP

Addition as unexplained credit/Investment in case of money launderer / hawala operator. Supreme Court dismisses SLP against High Court order…

5 years ago
  • Income Tax

Assessment order in name of non-existent company void-Supreme Court puts controversy to rest

Assessment order in the name of non-existent amalgamating company void. Supreme Court put the controversy to rest once for all…

5 years ago
  • EPFO

Mere Permission to do work from home not take away status as employees under EPF Act – SC

Mere Permission to do work from home not take away status as employees for the purpose of EPF Act –…

5 years ago