Supreme Court

  • Income Tax

Validity of notice u/s 148 where assessment made u/s 143(1)- SC quashes High Court order

Validity of notice u/s 148 where assessment was made u/s 143(1)- Supreme Court quashed High Court order that no substantial question of law…

5 years ago
  • Income Tax

AO had inherent powers to extend time for submission of special audit report u/s 142(2A)- SC

AO had inherent powers u/s 142(2C) to suo moto extend time for submission of special audit report directed u/s 142(2A),…

5 years ago
  • RBI

RBI Circular on revised framework for resolution of stressed assets declared ultra vires

Supreme Court declares RBI Circular on revised framework for resolution of stressed assets ultra vires . All cases proceeded declared…

5 years ago
  • ICAI

Non Members not “aggrieved person” so as to have right to challenge Disciplinary order of ICAI

Non Members not aggrieved person so as to have a right to challenge the Disciplinary order of ICAI. Supreme Court…

5 years ago
  • Income Tax

SC dismisses SLP of ITD against Radhika Roy, wife of NDTV founder Prannoy Roy 

Supreme Court dismisses SLP of Income Tax Department against Radhika Roy, wife of NDTV founder Prannoy Roy  ABCAUS Case Law…

5 years ago
  • Income Tax

Deduction u/s 80IB when assessee was not owner of the land – SC dismisses SLP of Department

Deduction u/s 80IB allowed when assessee was not owner of the land and undertook housing project at their own risk…

5 years ago
  • Excise/Custom

SCN issued for change in excise classification of goods barred by limitation being known to deptt.

The Show cause notice issued for change in excise classification of goods was barred by limitation, as it was intimated…

5 years ago
  • Law and Justice

Appointment of independent arbitrator by HC overlooking the contract procedure quashed by SC

High Court was not justified in appointing independent arbitrator without resorting to procedure for appointment of  arbitrator under the contract as agreed by the parties.- SC ABCAUS Case Law Citation:ABCAUS 2851 (2019)…

5 years ago
  • Sales Tax

“Total turnover” under KST Act not refer to taxable  turnover for levy of turnover tax – SC

Total turnover u/s 6B(1) of Karnataka Sales Tax Act does not mean taxable turnover for levy of turnover tax – Supreme Court ABCAUS Case Law Citation:ABCAUS…

5 years ago
  • Excise/Custom

Entity exempt from excise duty not liable to pay NCCD, Education/ SHE Cess – Supreme Court

Entity exempt from excise duty not liable to pay NCCD, Education Cess and Secondary & Higher Education Cess – Supreme…

5 years ago