Category: Supreme Court

Supreme Court issues guidelines in case of common enquiry/investigation by two different GST authorities Supreme Court issues guidelines where after the commencement of an inquiry or investigation by one GST authority, another inquiry or investigation on the same subject matter is initiated by a different GST authority. ABCAUS …

Permitting non signatory to remain present in the arbitration proceedings is beyond the scope of Section 11(6) of the Arbitration and Conciliation Act, 1996 In a recent judgment, Hon’ble Supreme Court has held that permitting non signatory / stranger to remain present in the arbitration proceedings before the …

Applicability of limitation for completion of assessment u/s 153 to a DRP proceeding under Section 144C – matter to be referred to larger bench In a recent judgment, Supreme Courts gave split judgment on the interpretation of applicability of limitation for completion of assessment u/s 153 to a …

Appellate Authorities committed no error or illegality in dismissing the appeal for non payment of 20% of the tax demanded as provided in statute– Supreme Court In a recent judgment, the Hon’ble Supreme Court dismissed the Special Leave Petition (SLP) of the assessee holding that there was no …

Revenue record is only one of evidence and not a conclusive piece of evidence that land is used for agricultural purposes – Supreme Court dismisses SLP of assessee. In a recent case, Hon’ble Supreme Court has declined to interfere with the judgment of the Bombay High Court in …

Deeming fiction of Section 129(5) of CGST Act, 2017 cannot be interpreted to imply that the proper officer is absolved from passing an order concluding the proceedings. In a recent judgment, Hon’ble Supreme Court has held that deeming fiction of Section 129(5) of CGST Act, 2017 that proceedings …

Income tax proceedings relating to the period prior to the approval of the resolution plan infructuous – Supreme Court dismissed Special Leave Petition (SLP) of Revenue Income tax proceedings relating to the period prior to the approval of the resolution plan infructuous as upon completion of the CIRP, …

Capital gain under JDA chargeable during the previous year, in which the certificate of completion for the whole or part of the project is issued by the competent authority. Capital gain under a Joint Development Agreement shall be chargeable to income-tax as income of the previous year, in …

Revision order u/s 263 by PCIT without specifying what information AO had not called – SC declines to interfere with quashing. In a recent case, the Hon’ble Supreme Court declined to interfere with quashing of revision order under section 263 as PCIT did not give any specific finding …

The appellant/Petitioner not barred to arguing points other than on which the appeal is admitted by Court. SLP against admission of an appeal is not maintainable – SC In a recent order, the Hon’ble Supreme Court has held that admission of an appeal does not debars the appellant/Petitioner …