Category: Supreme Court

Supreme Court

Probative worth of Income Tax Proceedings qua lawfulness of the sources of income. SC judgment

February 14, 2017 Income Tax, Judgments, Supreme Court
Probative worth of Income Tax Proceedings qua lawfulness of the  sources of income. SC rejects IT orders/assessment as proof against charge of corruptions ABCAUS Case Law Citation:ABCAUS 1126 (2017) (02) SC Date/Month of Pronouncement: 14th February, 2017 Important Case Laws Cited/relied upon:Commissioner of Income Tax, U.P. Vs. Devi Prasad …
Showing trade discounts in tax Invoice not compulsory. Credit notes eligible under Rule 3(2)(c) of Karnataka Value Added Tax Rules 2005-SC

Showing trade discounts in tax Invoice not compulsory. Credit notes eligible under Rule 3(2)(c) of Karnataka Value Added Tax Rules 2005-SC

January 19, 2017 Judgments, Supreme Court, VAT
Showing trade discounts in tax Invoice not compulsory. Credit notes eligible under Rule 3(2)(c) of the Karnataka Value Added Tax Rules 2005-Supreme Court ABCAUS Case Law Citation: ABCAUS 1105 (2017) (01) SC Important Case Laws Cited: State of Karnataka vs. M/s Kitchen Appliances India Ltd. M/s Southern Motors …
SC to decide ITAT jurisdiction to examine validity of search and demand satisfaction note, other evidences on the basis of which search conducted

SC to decide ITAT jurisdiction to examine validity of search and demand satisfaction note, other evidences on the basis of which search conducted

January 5, 2017 Income Tax, Judgments, Supreme Court
ITAT jurisdiction to examine validity of search SC to decide ITAT jurisdiction to examine validity of search and demand satisfaction note, other evidences on the basis of which search was conducted. In an ongoing litigation in I.A. 2/2016 in Civil Appeal No(s).2734/2013 filed by the Revenue, the latest …
Payments to HUF held deemed dividend u/s 2(22)(e) despite the HUF itself was not the registered shareholder of the company-Supreme Court

Payments to HUF held deemed dividend u/s 2(22)(e) despite the HUF itself was not the registered shareholder of the company-Supreme Court

January 4, 2017 Income Tax, Judgments, Supreme Court
Payments to HUF held deemed dividend u/s 2(22)(e) because the prescribed conditions were fulfilled notwithstanding the fact that the HUF itself was not the registered shareholder of the company-Supreme Court ABCAUS Case Law Citation: ABCAUS 1095 (2017) (01) SC Assessment Year : 2006-07 Important Case Laws Cited: Binal Sevantilal …
Writ court justified interfering with disciplinary enquiry-orders for violation of natural justice, non-application of mind, non-recording of reasons-SC

Writ court justified interfering with disciplinary enquiry-orders for violation of natural justice, non-application of mind, non-recording of reasons-SC

January 3, 2017 Judgments, Supreme Court
Writ court justified interfering with disciplinary enquiry and orders if it suffers from violation of  principles of natural justice or exhibit non-application of mind or non-recording of reasons by the Enquiry Officer or the Disciplinary Authority-Supreme Court ABCAUS Case Law Citation: ABCAUS 1094 (2017) (01) SC Important Case …
Stage of deduction us 10A is at gross total income computation under Chapter IV, not at computation of total income under Chapter VI-SC

Stage of deduction us 10A is at gross total income computation under Chapter IV, not at computation of total income under Chapter VI-SC

January 2, 2017 Income Tax, Judgments, Supreme Court
Stage of deduction us 10A is at gross total income computation of eligible undertaking under Chapter IV, not at computation of total income under Chapter VI-Supreme Court ABCAUS Case Law Citation: ABCAUS 1093 (2017) (01) SC Important Case Laws cited: Tata Power Co. Ltd. vs. Reliance Energy Ltd …
Person with disabilities need not stand-up for National Anthem. Doors of Cinema Halls need not be bolted-Supreme Court modifies its order

Person with disabilities need not stand-up for National Anthem. Doors of Cinema Halls need not be bolted-Supreme Court modifies its order

December 9, 2016 Judgments, Supreme Court
Person with disabilities need not stand-up for National Anthem. Doors of Cinema Halls need not be bolted-Supreme Court modifies its order. ABCAUS case Law Citation: 1079 (2016)(12) SC On 30th November-2016, The Hon’ble Supreme Court had as interim measure, issued several directions with respect to playing of National …
Exemption us 10(19A) apply to whole palace including let out part and not confined to portion only in Rulers actual occupation-Supreme Court

Exemption us 10(19A) apply to whole palace including let out part and not confined to portion only in Rulers actual occupation-Supreme Court

December 5, 2016 Income Tax, Judgments, Supreme Court
Exemption us 10(19A) apply to whole palace including let out part and not confined only to portion in actual occupation of Ruler-Supreme Court ABCAUS Case Law Citation: ABCAUS 1075 (2016) (12) SC Assessment Year: 1978-79  Important Case Laws cited: Maharawal Laxman Singh vs. C.I.T. C.I.T. vs. H.H. Maharao …