Supreme Court

  • Income Tax

Non Satisfaction of AO to suo moto disallowance by assessee u/s 14A must be objective – SC dismisses Revenues SLP

Non Satisfaction of AO to suo moto disallowance by assessee u/s 14A has  to  be  an  objective satisfaction with notice…

6 years ago
  • Income Tax

NOIDA not a local authority u/s 10(20) and hence not exempt from Income Tax-Supreme Court

NOIDA not a local authority u/s 10(20) and hence not exempt from Income Tax-Supreme Court. By performing certain municipal functions…

6 years ago
  • Supreme Court

NCLT has no power to direct deposit as precondition for hearing appeal-Supreme Court 

NCLT has no power to direct deposit as precondition for hearing appeal. No jurisdiction to dismiss appeal itself for failure…

6 years ago
  • GST

SC declines to quash goods seizure order under UP GST Act when AC had sufficient reasons

Supreme Court declines to quash goods seizure order under UP GST Act when Assistant Commissioner had sufficient reasons to pass…

6 years ago
  • Income Tax

Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC clarified by Supreme Court

Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC is limited to industrial…

6 years ago
  • Supreme Court

Mobile Phones in Supreme court rooms allowed on silent mode to accredited journalists

Mobile Phones in Supreme  court rooms allowed on silent mode to accredited journalists  As per notification issued by the Assistant Registrar, the Chief Justice…

6 years ago
  • Income Tax

Amendment to section 40(a)(ia) by Finance Act, 2010 being curative in nature are retrospective-SC

Amendment to section 40(a)(ia) by Finance Act, 2010 being curative in nature are retrospective i.e., from the date of insertion…

6 years ago
  • Income Tax

Waiver of loan not cessation of trading liability u/s 41(1). Section 28 (iv) not apply to cash benefits-SC

Waiver of loan not cessation of trading liability u/s 41(1). Provision of Section 28 (iv) do not apply to benefits…

6 years ago
  • Income Tax

Material found in a simultaneous survey at a connected person can be used in Block Assessment of an assessee u/s 158BB rws 158BH-SC

Material found in a Survey made simultaneously at a connected person can be used in Block Assessment of an assessee…

6 years ago
  • Income Tax

80HHC deduction entitlement to supporting manufacturer receiving export incentives. Matter referred to CJI

80HHC deduction entitlement to supporting manufacturer who receives export incentives as duty draw back,  Duty Entitlement Pass Book etc.-SC refers…

6 years ago