Category: Supreme Court
Organisations with no active politics cannot be denied access to foreign contributions. Legitimate means of dissent like bandh, hartal etc. no ground to ban from receiving foreign contribution ABCAUS Case Law Citation:ABCAUS 3287 (2020) (03) SC Important case law relied upon by the parties:A. Abbas v. Union of …
Deduction 80IA allowed on conversion of partnership firm into company under Part IX of Companies Act 1956. Supreme Court upheld HC Order ABCAUS Case Law Citation:ABCAUS 3286 (2020) (03) SC Important case law relied upon by the parties:Giridhar G. Yadalam vs. Commissioner of Wealth Tax & Anr (2015) …
Where AO of searched person and other person same, there can be one satisfaction note prepared by the Assessing Officer (AO) – Supreme Court ABCAUS Case Law Citation:ABCAUS 3285 (2020) (03) SC Important case law relied upon by the parties:Commissioner of Income Tax v. Calcutta Knitwears (2014) 6 …
To obtain Judicial information through mechanism provided under High Court Rules, provisions of RTI Act not apply ABCAUS Case Law Citation:ABCAUS 3283 (2020) (03) SC Important case law relied upon by the parties:Central Public Information Officer, Supreme Court of India v. Subhash Chandra Agrawal 2019 (16) SCALE 40Raj …
High Court has no power to waive pre deposit for entertaining appeal before DRAT as mandated by Section 18 of the SARFAESI Act – Supreme Court ABCAUS Case Law Citation:ABCAUS 3282 (2020) (03) SC Important case law relied upon by the parties:Narayan Chandra Ghosh vs. UCO Bank& Ors. …
Indira Vikas Patra purchased in cash and lost then Post office rightly refused to encash Certificates as identity of initial holder could not be established from record – SC ABCAUS Case Law Citation:ABCAUS 3281 (2020) (03) SC Important case law relied upon by the parties:Central Government of India …
Reversal of earlier order by ITAT based on judgment of non jurisdictional High Court. Question kept open though SLP dismissed by Supreme Court ABCAUS Case Law Citation:ABCAUS 3280 (2020) (03) SC Important case law relied upon by the parties:Honda Seil Ltd (295 ITR 466)CIT v. Manjunatha Cottonand Ginning …
Foreign exchange forward contract incidental to export business to cover up losses due to foreign exchange rate variation not speculative activity – SC dismissed SLP of the Revenue ABCAUS Case Law Citation: ABCAUS 3279 (2020) (03) SC Important case law relied upon by the parties: Bhavani Gems vs. …
Cheque not filled though signed by drawer no defence in trial of offence u/s 138 of NI Act. Accused must prove cheque was not in discharge of a debt/liability ABCAUS Case Law Citation:ABCAUS 3278 (2020) (03) HC Important case law relied upon by the parties:M/s Surveka Distributors Pvt. …
Opening GST Portal to allow filing/Revision of TRAN-1. Supreme Court dismisses SLP of the Government against order of Punjab & Haryana High Court  ABCAUS Case Law Citation:ABCAUS 3277 (2020) (03) SC Important case law relied upon by the parties:Krish Authomotors Pvt. Ltd. Vs UOI and otherWillowood Chemicals …
