Category: Supreme Court
Highest bidder has no vested right to have tender awarded in his favour – Supreme Court In a recent judgment, the Hon’ble Supreme Court has held that it is a settled law that the highest bidder has no vested right to have the tender allotted in his favour. …
Notice u/s 148 quashed as passed without application of mind for quoting wrong section while seeking approval for reopening u/s 151 of the Act – SLP dismissed In a recent judgment, Hon’ble Supreme Court has upheld the judgment of Bombay High Court quashing the order quashing order passed …
Income from renting of shops and other space within Mall held taxable under the head of “income from business” not income from house property. In a recent judgment, Hon’ble Supreme Court income affirmed the judgment of Hon’ble Madhya Pradesh High Court that where letting out the property was …
DRI officers are “proper officers” and are competent to issue show cause notice u/s 28 the Customs Act, 1962 for custom duty recovery – Supreme Court In a recent judgment, Hon’ble Supreme Court has held that officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General …
No service tax was payable on income from bowling alley as it is covered under section 66D(j) of the Finance Act under negative list – SC In a recent judgment, the Hon’ble Supreme Court has affirmed that income received from bowling alley earmarked separately was covered as amusement …
In case of difference in dates of birth between Aadhar Card and School Leaving Certificate, later is to be taken as proof of age – SC In a recent order involving claim under a motor accident case, Hon’ble Supreme Court has held that in case of conflict of …
CIRP can be initiated even if name of financial creditor not specifically mentioned in balance sheet, an entry in the balance sheet coupled with the note of the accounts to acknowledgement of the liability – SC In a recent judgment, Hon’ble Supreme Court has held that for initiation …
Amount of compensation claimed is not a bar for Tribunal and High Court to award more than what is claimed, provided it is found to be just and reasonable In a recent judgment, the Hon’ble Supreme Court has enhanced the compensation in a motor vehicle accident claim holding …
ITR can’t be revised by AO beyond limitation on direction of ITAT which did not exercising its power u/s 254 to allow the claim In a recent judgment, the Hon’ble Supreme Court has held as the ITAT had not exercised its power under Section 254 to consider the …
Building can also be treated as a plant u/s 17(5)(d) of CGST Act 2017 for giving benefit of ITC – SC remands case to High Court to decide whether the shopping mall is a “plant” In a recent judgment, the Hon’ble Supreme Court has held that a building …
