Supreme Court

  • bankruptcy

SC upholds Constitutional Validity of various provisions of IBC 2016

Supreme Court upheld Constitutional Validity of various provisions of the Insolvency and Bankruptcy Code, 2016 ABCAUS Case Law Citation: ABCAUS…

5 years ago
  • GST

SC stays arrest under GST Act. Also directs release on bail in the event of arrest

Supreme Court stays arrest of petitioner under GST Act, directs release on bail in the event of arrest  ABCAUS Case…

5 years ago
  • Income Tax

Acceptance of loans by journal entries not violates section 269SS – SLP dismissed

Acceptance of loans by passing journal entries in books of accounts not in violation of section 269SS hence no penalty u/s 271D imposable – SC dismisses…

5 years ago
  • Income Tax

When ITAT quashed revision u/s 263 inspecting records furnished-no interference called

When ITAT inspected documents furnished in response to show-cause notice u/s 263 and found transactions not bogus, no interference was…

5 years ago
  • GST

Refund of service tax to flat owners-SLP admitted against recent direction of Delhi High Court

Refund of service tax to flat owners-SLP admitted against recent judgment of Delhi High Court directing Commissioner to make refund…

5 years ago
  • VAT

Gypsum board is covered in amended Entry 56 Schedule IV of RVAT-Supreme Court

Gypsum board is covered in amended Entry 56 Schedule IV of RVAT, read as ‘gypsum in all its forms’-Supreme Court…

5 years ago
  • Supreme Court

Higher Court cannot stay / quash orders in anticipation of being passed by appellate authority – SC

Higher Court cannot stay /quash orders in anticipation of being passed by an appellate authority. Supreme Court quashes High Court direction ABCAUS Case…

5 years ago
  • Income Tax

Deemed Exports eligibility u/s 10B-Supreme Court dismisses SLP of Income Tax Deptt.

Eligibility of deemed Exports through third party for deduction u/s 10B-Supreme Court dismisses SLP of the Income Tax Department ABCAUS…

5 years ago
  • Income Tax

Section 80DD/CBDT Circular do not violates right of equality of handicapped – SC

Section 80DD/CBDT Circular not violates right of equality of handicapped person by providing payment of annuity only on death of…

5 years ago
  • Income Tax

Interest u/s 234B on failure to pay advance tax for tax payable u/s 115JB – Supreme Court admits appeal

Interest u/s 234B on failure to deposit the advance tax in respect of tax payable u/s 115JB of Income Tax…

5 years ago