Category: Supreme Court
Allowability of pension payment to retiring partner in CA Firm. SC refuses to entertain SLP of the ITD against High Court order quashing reopening ABCAUS Case Law Citation: ABCAUS 3046 (2019) (07) SC The petitioner was a partnership firm of Chartered Accountants. For the Assessment Year in question, …
Rectification by ITAT was barred by principle of finality & doctrine of merger. SC dismisses SLP of assessee but set asides Rs.1.5 lakh costs imposed by the High Court for being speculative ABCAUS Case Law Citation:ABCAUS 3045 (2019) (07) SC Important Case Laws Cited/relied upon by the partiesCommissioner …
SC uphelds validity of rule 6(4)(m)(i) of Karnataka Sales Tax Rules read with Explanation III to Rule 6(4) ABCAUS Case Law Citation: ABCAUS 3044 (2019) (07) SC Important Case Laws Cited/relied upon by the parties: E.C.I.E. Pvt. Ltd. vs. Additional Deputy Commissioner, Commercial Taxes (Kar.) and Another 1999(114) …
Arrest under GST Act-Supreme Court says High courts have to keep in mind the recent dismissal of SLP by it on the subject. Position in law to be clarified ABCAUS Case Law Citation: ABCAUS 2976 (2019) (05) SC The other day the Hon’ble Supreme Court had dismissed the …
Section 148 of Negotiable Instruments Act 1881 Act apply retrospectively to offence u/s 138 even where criminal complaints were filed prior to amendment Act prior to 01.09.2018. ABCAUS Case Law Citation:ABCAUS 2975 (2019) (05) SC Important Case Laws Cited/relied upon by the parties:Garikapatti Veeraya v. N. Subbiah Choudhury, reported in AIR 1957 SC 540; In the instant case …
Arrest under GST Act for ITC scam by fake invoices – Supreme Court dismisses SLP. High Court had held that such acts are threat to the very implementation of a law within a short duration of its inception. ABCAUS Case Law Citation: ABCAUS 2970 (2019) (05) SC The …
Interest is payable u/s 11AB on differential excise duty with retrospective effect due to escalation clause – Supreme Court uphelds Division Bench judgments ABCAUS Case Law Citation: ABCAUS 2912 (2019) (05) SC Important Case Laws considered/relied upon by the parties CCE v. SKF India Ltd. 2009 (13) SCC …
Categorization of unskilled employees under the Minimum Wages Act as semiskilled and semi-skilled as skilled on the basis of their experience is ultra vires – Supreme Court ABCAUS Case Law Citation: ABCAUS 2898 (2019) (05) SC Important Case Laws Cited/relied upon by the parties Bidi, Bidi Leaves and …
Amalgamation order held ultra vires Section 396 of the Companies Act, and violative of Article 14 of the Constitution of India – Supreme Court ABCAUS Case Law Citation: ABCAUS 2897 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Prem Nath Raina v. State of Jammu …
ICSI can not charge fee higher than prescribed under RTI Rules to supply certified copy of answer sheet where application made under RTI Act – Supreme Court ABCAUS Case Law Citation: ABCAUS 2894 (2019) (04) SC The instant appeal was filed by the Institute of Companies Secretaries of …
