supreme court

  • GST

Tendering Process not vitiated by quoting wrong GST rates/HSN Code by Suppliers – SC

Tendering Process was not vitiated by quoting wrong GST rates/HSN Code by Suppliers – Supreme Court ABCAUS Case Law CitationABCAUS…

2 years ago
  • Supreme Court

Petition in Supreme Court by lower middle income group who can’t afford expensive litigation with the help of SC Middle Income Group Legal Aid Society

Petition in Supreme Court by lower middle income group who can't afford expensive litigation with the help of SC Middle…

7 years ago
  • Income Tax

No requirement of certificate u/s 115VD under Tonnage Tax Scheme (TTS) for vessel on which slot charter operations are carried out – Supreme Court

There is no requirement of the certificate under Tonnage Tax Scheme u/s 115VD in relation to the vessel on which…

8 years ago
  • Income Tax

Penalty us 271C-Contumacious conduct of assessee necessary to be established before penalty for failure to deduct tax (TDS) can be imposed-Supreme Court

Penalty us 271C-Contumacious conduct of assessee necessary to be established before penalty for failure to deduct tax at source (TDS)…

8 years ago
  • Judgments

Compliance of natural justice in disciplinary inquiry necessary. There are no specific statutory rule requiring observance of natural justice-Supreme Court

Compliance of natural justice in disciplinary inquiry necessary-Supreme Court The Supreme Court in a recent judgment has dwelt upon the compliance…

8 years ago
  • Income Tax

Period of reference us 144B-144BA to be excluded for limitation u/s 153 except where IAC/CIT exercises powers, performs functions of ITO-Supreme Court

Period when reference was made to IAC u/s 144B (now 144BA) to be excluded while computing the period of limitation u/s…

8 years ago
  • Supreme Court

Juridical seat of Arbitration attracts law of the location. In such cases Part I of the Arbitration Act would not have any application-Supreme Court

Juridical seat of Arbitration attracts law of the location. In such cases Part I of the Arbitration Act would not…

8 years ago
  • Supreme Court

Encashment of BG of contractor against disputed damages claim not permitted unless adjudicated by Court -Supreme Court

Encashment of Bank Guarantee of contractor against disputed claim of damages not permitted unless adjudicated by Court of law in judicial…

8 years ago
  • Income Tax

Special Audit u/s 142(2A) Stay Period to be excluded for Limitation concluding Block Assessment u/s 158BE-Supreme Court

In a recent judgment, Supreme Court has upheld that special audit u/s 142(2A) was an integral step towards assessment proceedings and…

8 years ago
  • Income Tax

Tips collected by hotel from customers and distributed to employees not salary for the purpose of TDS u/s 192-Supreme Court

The Supreme Court in its recent judgment has held that tips collected by the hotel from customers and distributed to employees…

8 years ago