Supreme Court

  • Income Tax

Period of limitation under Rule 68B for sale of attached immovable property-SC admits SLP

Period of limitation under Rule 68B for sale of attached immovable property-Supreme Court admits SLP due to contrary view of…

4 years ago
  • Judgments

Secondary evidence allowed as prima facie evidence of existence of Will established by signatory witness

Secondary evidence allowed when prima facie evidence of existence of Will established by cross examination of witness who was signatory…

4 years ago
  • Sales Tax

Non filing appeal within statutory limitation period not violation of  fundamental right-SC

Non filing appeal within statutory limitation period not a case of violation of   fundamental right, much less statutory or legal…

4 years ago
  • Excise/Custom

Car mattings not classifiable as parts & accessories of motor vehicles under Excise Tariff – SC

Car mattings not classifiable as parts & accessories of motor vehicles. no need to apply common parlance/market test - SC…

4 years ago
  • Sales Tax

Goods movement under CST terminate when delivery is taken from carrier – SC

Goods movement under CST terminate when delivery is taken from carrier. There is no concept of constructive delivery-Supreme Court  …

4 years ago
  • Income Tax

Witholding refund on issue of notice u/s 143(2). If recording satisfaction required? SC explains

Witholding / Processing of refund on issue of notice u/s 143(2)-SC explains the Law. From AY 2017-18 onwards, recording of…

4 years ago
  • Income Tax

Doctrine of mutuality was vitiated by absence of right to participate in surplus. Supreme Court

Doctrine of mutuality was vitiated by absence of right to participate in surplus. Supreme Court explains three basic tests to…

4 years ago
  • Income Tax

Quantum addition quashed by SC based on the findings of penalty proceedings

Quantum addition for unexplained cash credits u/s 68 quashed by the Supreme Court based on the findings of penalty proceedings…

4 years ago
  • Covid19

Doctors / medical staff being first line of defence must be protected by providing PPE – SC

Doctors / medical staff being first line of defence to combat COVID-19 have to be protected by providing PPE. Supreme…

4 years ago
  • Income Tax

Assessee must be put to notice of all provisions on which revenue relies upon – Supreme Court

Assessee must be put to notice of all provisions on which revenue relies upon. Supreme Court quashed reopening notice u/s…

4 years ago