Category: Supreme Court
Disciplinary action directed against SGST Commissioner by High Court stayed by Supreme Court ABCAUS Case Law Citation:ABCAUS 3321 (2020) (06) SC Important case law relied upon by the parties:Dabur India Ltd. vs. State of Uttar Pradesh The Hon’ble Supreme Court In the instant case, the respondent was a …
Payment of wage for lockdown period – Supreme Court directs negotiation & settlement with workers/employees ABCAUS Case Law Citation:ABCAUS 3320 (2020) (06) SC Payment of wage for lockdown period In the instant case, several writ petitions had been filed by different employers, employers’ associations questioning the orders issued …
Deduction u/s 80-O was rightly denied as assesse worked only as an agent of foreign enterprises – Supreme Court ABCAUS Case Law Citation:ABCAUS 3317 (2020) (06) SC Important case law relied upon by the parties:E.P.W. Da Costa and Ors. v.Union of India: (1980) 121 ITR 751 (Delhi)Capt. K. …
Period of limitation under Rule 68B for sale of attached immovable property-Supreme Court admits SLP due to contrary view of High Courts ABCAUS Case Law Citation:ABCAUS 3316 (2020) (06) SC Important case law relied upon by the parties:M.U. Joshi Vs. Tax Recovery Officer & Ors.Noorudin Vs. Tax Recovery …
Secondary evidence allowed when prima facie evidence of existence of Will established by cross examination of witness who was signatory /subscriber ABCAUS Case Law Citation:ABCAUS 3309 (2020) (05) SC Important case law relied upon by the parties:Ashok Dulichand Vs. Madahavlal Dube and AnrRakesh Mohindra vs. Anita Beri and …
Non filing appeal within statutory limitation period not a case of violation of fundamental right, much less statutory or legal right -SC ABCAUS Case Law Citation:ABCAUS 3306 (2020) (05) SC Important case law relied upon by the parties:Electronics Corporation of India Ltd. vs. Union of India & OrsOil …
Car mattings not classifiable as parts & accessories of motor vehicles. no need to apply common parlance/market test – SC ABCAUS Case Law Citation:ABCAUS 3305 (2020) (05) SC Important case law relied upon by the parties:CCE vs. Wood Craft Products Ltd. Collector of Central Excise, Bombay-II vs. Sterling …
Goods movement under CST terminate when delivery is taken from carrier. There is no concept of constructive delivery-Supreme Court ABCAUS Case Law Citation:ABCAUS 3303 (2020) (05) SC Important case law relied upon by the parties:CTO vs. Bhagwandas & SonsGuljag Industries Limited vs. State of Rajasthan & AnotherArjan …
Witholding / Processing of refund on issue of notice u/s 143(2)-SC explains the Law. From AY 2017-18 onwards, recording of satisfaction must if refund is to be withheld ABCAUS Case Law Citation:ABCAUS 3302 (2020) (04) SC Important case law relied upon by the parties:Vaishali Abhimanyu Joshi v. Nanasaheb …
Doctrine of mutuality was vitiated by absence of right to participate in surplus. Supreme Court explains three basic tests to be followed ABCAUS Case Law Citation:ABCAUS 3301 (2020) (04) SC Important case law relied upon by the parties:Commissioner of Income Tax, Bihar vs. Bankipur Club Ltd.Bangalore Club v. …