Category: Supreme Court
Right to privacy is fundamental right-Supreme Court Constitution Bench judgment.Right to privacy protected as an intrinsic part of the right to life and personal liberty under Article 21 Right to privacy is fundamental right-Supreme Court The nine judges Constitution Bench has unanimously held that the right to privacy is …
LPG Bottling activity amounts to production under sections 80HH, 80-I and 80-IA-Supreme Court. The word production is wider than the word manufacture. ABCAUS Case Law Citation: ABCAUS 2014 (2017) (08) SC The Substantial Question of Law framed for determination: Whether bottling of LPG is an activity which amounts …
SC directs ICAI to provide complainant’s statement to CA for alleged misconduct. High Court to interpret Regulation 16 of the CA Regulations 1988. ABCAUS Case Law Citation: ABCAUS 2006 (2017) (07) HC/SC Brief Facts of the Case: Disciplinary proceedings on the alleged charges of misconduct were initiated …
Disciplinary proceedings against CA for wrong certificate with manipulated figures quashed by Supreme Court. No material was on record to establish charges ABCAUS Case Law Citation: ABCAUS 2000 (2017) (07) SC Brief Facts of the Case: ICAI took disciplinary action against a chartered accountant for issuing certificates for …
No PAN invalidation for non linking with Aadhaar. Supreme Court stays provision for linking of PAN with Aadhaar No PAN invalidation for non linking with Aadhaar-Supreme Court. The The Hon’ble Supreme Court of India has pronounced its judgment on the matter on the linking of Aadhaar to Income …
Business or House Property income-Onus was on assessee to show that out of income or substantial income was from letting out of the property being principal business activity – SC ABCAUS Case Law Citation:ABCAUS 1249 (2017) (05) SC Important Case Laws Cited relied upon:Chennai Properties and Investments Limited …
Section 14A applies to dividend income u/s 115-O on which tax is paid by the dividend paying company-Supreme Court explains ABCAUS Case Law Citation: ABCAUS 1235 (2017) (05) SC The issue: The issue in the present appeal was related to the admissibility or otherwise of deduction of expenditure …
Disallowance us 40(a)(ia) applies to amounts paid also-Supreme Court. Allahabad HC judgment holding that it applies to amount payable at the year end overruled ABCAUS Case Law Citation: ABCAUS 1227 (2017) (04) SC Date/Month of Pronouncement: May, 2017 The Controversy-Section 40(a)(ia) applies to sums paid or payable? Section …
Subrata Roy ready to go to Jail if cheques dishonours Recently, Supreme Court had ordered auction of Sahara Aamby Valley and warned Subrata Roy to be present in the Court on 27th April, 2017 not to honour his affidavit or face wrath of Law. On the scheduled day, …
Filing false complaints against husband amounts to cruelty. Such Acts of Wife have effect of lowering his reputation in the eyes of his peer- Supreme Court ABCAUS Case Law Citation: ABCAUS 1221 (2017) (04) SC Important Case Laws Cited/relied upon: Srinivas Rao v. D.A. Deepa 2013 (5) SCC …