Supreme Court

  • 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
  • Companies Act

SIFO investigation not ends after expiry of period prescribed for submission of report

SIFO investigation does not come to an end even after expiry of period within which a report has to be…

5 years ago
  • EPFO

Excluded employee under EPF Act/Scheme 1952-Supreme Court explains the Law

Excluded employee under EPF Act/Scheme 1952-Supreme Court explains that employee who withdraw accumulations from GPF/ other Funds not covered in…

5 years ago
  • VAT

Mobile Crane Wire Rope fall in entry 155 under Rajasthan VAT being essential part of Mobile Crane–SC

Mobile Crane Wire Rope an essential part of Mobile Crane and therefore, taxable at the rates prescribed for the Mobile…

5 years ago
  • Income Tax

Lack of full disclosure in Form 10 of accumulation u/s 11(2) not fatal- SC dismisses SLP of Revenue

Lack of full declaration in Form 10 of accumulation u/s 11(2) by itself would not be fatal to the claim.…

5 years ago
  • Income Tax

No disallowance u/s 43B for unpaid service tax unless actually received-SC dismisses SLP of ITD

No disallowance u/s 43B for unpaid service tax unless actually received. Supreme Court dismisses the SLP of the Income Tax…

5 years ago
  • Income Tax

Appeal by Income Tax did not become infructuous because company was struck off – SC

High Court erred in dismissing appeal of Revenue as infructuous because respondent company had been struck off by the RoC…

5 years ago
  • Law and Justice

Prosecution of directors in cheque bouncing case- SC explains when High Court can quash petition 

Prosecution of company directors in cheque bouncing case u/s 138 of NI Act. Supreme Court explains when High Court can…

5 years ago
  • Income Tax

HC erred in relying on set aside order of Settlement Commission & making it  part of order- SC

High Court erred in relying upon previously set aside order of Settlement Commission and making it a part of their…

5 years ago
  • Income Tax

Addition for share capital / premium not proved to AO’s satisfaction-SC outline emerging principles

Assessee legally obliged to prove receipt of share capital/premium to the satisfaction of AO, failure of which justify addition –…

5 years ago