Category: Supreme Court
Rejection of counter claim by Arbitrator for CENVAT invoices at threshold without enquiry on the ground that the Arbitrator had no jurisdiction was not proper Rejection of counter claim by arbitrator at threshold without enquiry ABCAUS Case Law Citation:ABCAUS 3177 (2019) (10) SC Important case law relied upon …
Mere mentioning changed address in return of income (ITR) without intimating AO new address and not getting PAN database changed is not enough – Supreme Court Mere mentioning changed address in ITR not enough ABCAUS Case Law Citation:ABCAUS 3175 (2019) (10) SC Important case law relied upon by …
Retrospective applicability of Black Money Act-Supreme Court quashed High Court order that Govt. made the Act retrospectively applicable from 01.07.2015 ABCAUS Case Law Citation:ABCAUS 3172 (2019) (10) SC In the instant case, the Union of India had challenged the interim order passed by the Division Bench of the Delhi …
CJM equally competent to process application of secured creditor to take possession of secured asset u/s 14 of the Securitisation & Reconstruction of Financial Assets and Enforcement of Security Interest Act (SRFAESIA) 2002 – Supreme Court ABCAUS Case Law Citation:ABCAUS 3154 (2019) (09) SC Important case law relied …
Doctrine of promissory estoppel inapplicable in larger public interest. Supreme Court upheld withdrawal of custom exemption notifications ABCAUS Case Law Citation:ABCAUS 3151 (2019) (09) SC Important case law relied upon by the parties:Kasinka Trading vs. Union of IndiaDarshan Oils (P) Ltd. vs. Union of IndiaSTO vs. Shree Durga …
When appeal from order of CESTAT lie before Supreme Court or to the High Court u/s 130E or 130 of Custom Act. Supreme Court explains the law ABCAUS Case Law Citation:ABCAUS 3138 (2019) (09) SC Important case law relied upon by the parties:Navin Chemicals Manufacturing & Trading Company …
Section 292BB does not save complete absence of notice. Section seeks to cure only infirmities in service of notice – Supreme Court ABCAUS Case Law Citation:ABCAUS 3120 (2019) (08) SC Important case law relied upon by the parties:ACIT v. Hotel Blue Moon’ (2010) 321 ITR 362 The instant …
Transfer pricing adjustment without reference to TPO. Supreme Court upholds that AO breached mandatory Instruction but restored appeal to AO ABCAUS Case Law Citation:ABCAUS 3119 (2019) (08) SC Important case law relied upon by the parties: The instant Appeal by Special Leave was made by the Revenue to …
Reopening u/s 148 alleging evidence discovered with due diligence quashed as no specific failure on part of the assessee was stated. SC dismisses SLP of the Department ABCAUS Case Law Citation:ABCAUS 3110 (2019) (08) SC The respondent assessee was a company. For the relevant assessment year it had …
Supreme Court upholds Home buyers status as financial creditors. Constitutional validity of amendments to IBC 2016 also upheld ABCAUS Case Law Citation:ABCAUS 3109 (2019) (08) SC Important case law relied upon by the parties:Nikhil Mehta and Sons (HUF) v. AMR Infrastructure Ltd.Chitra Sharma & Ors. v. Union of …
