Category: Supreme Court
TDS 194C not applicable on payment by contractee to contractor of license fee. Supreme Court dismisses SLP of the Income Tax Department ABCAUS Case Law Citation: ABCAUS 2444 (2018) 07 SC The respondent assessee was granted a contract by IRCTC for providing catering service for which the assessee …
Exemption notification should be interpreted strictly. Burden of proving applicability is on assessee who can not claim benefit of ambiguity-Supreme Court ABCAUS Case Law Citation:ABCAUS 2443 (2018) 07 SC This Constitution Bench was setup to examine the correctness of the ratio in Sun Export Corporation (Sun Export Case). …
Merely by admission of appeal against ITAT order, Revenue can not get over it. Supreme Court upholds High Court’s order and dismisses SLP of the Department ABCAUS Case Law Citation: ABCAUS 2436 (2018) 07 SC The assessee was a charitable trust registered u/s 12A of the Income Tax Act, 1961 (the Act). During the course of assessment …
Supreme Court stays applicability of ESI to construction site workers/labour In a recent order, the Supreme Court has stayed the applicability of ESI to construction site workers/labour which was made applicable from 01.08.2015 ABCAUS Case Law Citation:2423 (2018) 07 abcaus.in SC The Employees State Insurance Corporation had issued …
Deduction u/s 80IA claimed in return filed after issue of notice u/s 153A allowable. Supreme Court dismisses SLP of ITD. Company was held developer not contractor ABCAUS Case Law Citation: ABCAUS 2415 (2018) 07 SC In 2016 the Income Tax Department (Revenue) had filed an appeal before the …
Non Satisfaction of AO to suo moto disallowance by assessee u/s 14A has to be an objective satisfaction with notice and opportunity to assessee-Supreme Court dismisses Revenue’s SLP ABCAUS Case Law Citation: ABCAUS 2404 (2018) 07 SC The assessee was a limited company. In its Return of Income for the relevant Assessment Year it had on its …
NOIDA not a local authority u/s 10(20) and hence not exempt from Income Tax-Supreme Court. By performing certain municipal functions it cannot acquire the essential features of the Municipality contemplated by the Constitution. ABCAUS Case Law Citation: ABCAUS 2393 (2018) 07 SC Important Case Laws Cited/relied upon by …
NCLT has no power to direct deposit as precondition for hearing appeal. No jurisdiction to dismiss appeal itself for failure to make deposit against condition of stay-SC ABCAUS Case Law Citation ABCAUS 2376 (2018) 06 SC The appellant partnership firm participated in two tenders and it was L-II …
Supreme Court declines to quash goods seizure order under UP GST Act when Assistant Commissioner had sufficient reasons to pass the order. ABCAUS Case Law Citation: ABCAUS 2345 (2018) (05) SC Vacation Bench of the Supreme Court has declined to interfere with the order passed by the Allahabad High …
Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC is limited to industrial undertakings set-up in North-Eastern Region-Supreme Court ABCAUS Case Law Citation: ABCAUS 2341 (2018) (05) SC The assessee was a manufacturer in Himachal Pradesh and being an industrial undertaking, …
