Category: Supreme Court
Supreme Court direct Govt to constitute Committee to suggest changes in Law to discipline and regulate Multi-National Accounting Firms like PWC. ABCAUS Case Law Citation: ABCAUS 2221 (2018) (02) SC The petitioner had approached the High Court of Karnataka seeking investigation against Multi-National Accounting Firms (MAFs) and Indian …
Assessee entitled to sales tax refund under Rajasthan Sales Tax Act, 1994 on price revision of LPG cylinders by ministry as the price mentioned in supply order was only provisional-Supreme Court ABCAUS Case Law Citation: ABCAUS 2220 (2018) (02) SC The Challenge/Grievance: The present case law involves bunch of SLP filed …
Validity of income tax notice served on authorised representative upheld by Supreme Court as there was sufficient material to draw inference of deemed service ABCAUS Case Law Citation: ABCAUS 2214 (2018) (02) SC The respondent assessee was Proprietor of a Petrol Pump and was regularly assessed to the …
No service tax on free materials supplied by service recipients in Construction projects. Value of such goods not included in computation of gross amount under Notification No. 15/2004-ST-Supreme Court ABCAUS Case Law Citation: ABCAUS 2213 (2018) (02) SC In construction projects the builder assessees not only render services but …
Constitutional validity of Section 21A of the Banking Regulation Act upheld by Supreme Court. PIL challenged it on the ground large suicide by farmers ABCAUS Case Law Citation: ABCAUS 2204 (2018) (02) SC A Public Interest Litigation (PIL) was filed in the Hon’ble Supreme Court challenging the constitutional …
Orders of Supreme Court, High Courts and CESTAT accepted by the CBEC and on which no review petitions, SLPs have been filed. The Central Board of Excise and Customs (CBEC/Board) has issued Circular No. 1063/2/2018-CX dated 16.02.2018 on the subject “Orders of Supreme Court, High Courts and CESTAT …
Supreme Court explains the law on cancellation of certificate u/s 12AA. Grant of Registration u/s 12A is quasi judicial function and Section 21 of General Clauses Act not applicable- ABCAUS Case Law Citation: ABCAUS 2203 (2018) (02) SC Brief Facts of the Case: The appellant was a State …
Empanelment of Amicus Curiae at Supreme Court The amicus curiae figure originated in Roman law. An amicus curiae (meaning “friend of the court“) is someone who is not a party to a case and is not solicited by a party, but who assists a court by offering information that bears on the case. The decision on whether to …
Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises not admissible-Supreme Court ABCAUS Case Law Citation: ABCAUS 2189 (2018) (02) SC The Issue: The main issue involved in the present case was with regard to the admissibility of …
Income Tax Rule 8D is prospective in operation and could not apply to any assessment year prior to AY 2008-09 – Supreme Court settles the law ABCAUS Case Law Citation: ABCAUS 2188 (2018) (01) SC Important Case Laws Cited/relied upon by the parties: Commissioner of Wealth Tax, Meerut Vs. Sharvan Kumar Swarup & Sons, …
