Supreme Court

  • 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
  • Income Tax

Deduction u/s 80HH available out of gross profits before insertion of Section 80AB –SC

Deduction u/s 80HH available out of gross profits before insertion of Section 80AB with effect from 1st April, 1981 –Supreme…

5 years ago
  • EPFO

Basic salary for PF include allowances camouflaged to avoid deduction unless employee earned it- SC

Basic salary for PF deduction include allowances unless it is shown that employee had earned the extra amount beyond normal…

5 years ago
  • Excise/Custom

Rule 12B-Aggregate of all clearances beyond exemption limit was liable to excise duty-SC

Rule 12B of Excise Rules 2002-Aggregate of all clearances exceeding the limit prescribed in the exemption notification was liable to…

5 years ago
  • Income Tax

Income tax law on substantial question of law – SC explains options before High Court

Income tax law on substantial question of law - Supreme Court explains options available before the High Court when no…

5 years ago
  • Service Tax

Writ Petition not maintainable against SCN on service tax classification -SC quashes High Court order

Writ Petition was not maintainable against show cause notice on the issue of service tax classification as cargo handling service…

5 years ago
  • Income Tax

Depreciation on Car registered in Director’s name-Supreme Court dismisses SLP of ITD

Depreciation on Car registered in the name of Director- Supreme Court dismisses SLP of the Revenue against dismissal of the…

5 years ago
  • Excise/Custom

Purchaser not entitled to claim refund of excise duty paid under  protest after limitation period u/s 11B

Purchaser of  goods  not entitled to claim refund of duty paid under protest by manufacturer after limitation period u/s 11B of the…

5 years ago