Supreme Court

  • Income Tax

Mere mentioning changed address in ITR without getting PAN database changed not enough – SC

Mere mentioning changed address in return of income (ITR) without intimating AO new address and not getting PAN database changed…

5 years ago
  • Supreme Court

Retrospective applicability of Black Money Act-Supreme Court quashed Delhi High Court order

Retrospective applicability of Black Money Act-Supreme Court quashed High Court order that Govt. made the Act retrospectively applicable from 01.07.2015 ABCAUS…

5 years ago
  • bankruptcy

CJM competent to process application of secured creditor to take possession of secured asset under SRFAESIA

CJM equally competent to process application of secured creditor to take possession of secured asset u/s 14 of the Securitisation…

5 years ago
  • Excise/Custom

Doctrine of promissory estoppel inapplicable in larger public interest – Supreme Court

Doctrine of promissory estoppel inapplicable in larger public interest. Supreme Court upheld withdrawal of custom exemption notifications ABCAUS Case Law…

5 years ago
  • 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