-
SC - Directions of Bombay High Court imposing cost of Rs. 1 lac on Income tax Department for 'frivolous' appeal set aside
Commissioner Of Income Tax Vs. S Larsen And Tourbo Ltd.
(2015) TaxCorp(LJ) 5281 (SC)
-
SC - SLP Dismissed. High Court held that the order u/s.35(2AB) is in due compliance with and according to the Act and Rules read with the DSIR guidelines
Apollo Tyres Ltd vs. Union Of India & Anr
(2015) TaxCorp(LJ) 5224 (SC) · Section. 352(AB)
-
SC- SC upholds the levy of sales tax on Processing and supplying of Photographs, Photo Prints and Photo negatives retrospectively with effect from 01.07.1989
State of Karnataka etc. vs. M/s. Pro Lab & Others
(2015) TaxCorp(LJ) 5164 (SC)
-
SC - SLP Dismissed. Income from non-performing asset should be recognized only when the same was actually received
CIT vs. The Urban Co-operative Bank Ltd
(2015) TaxCorp(LJ) 5140 (SC)
-
SC - Service tax applicable on BCCI for recording IPL cricket matches
Board Of Control For Cricket In India Vs. Commissioner Of Service Tax
(2015) TaxCorp(LJ) 5056 (SC)
-
SC- SLP dismissed against order of High Court Expounding law on 271(l)(c)
CIT vs. V S Lad & Sons
(2015) TaxCorp(LJ) 5027 (SC) · Section 271(l)(c)
-
SC - SLP Dismissed. AS-7 only applies when the person who enters into contract for agreement to sell undertakes the construction personally
Thumbsay Holdings (P) Ltd vs CIT
(2014) TaxCorp(LJ) 4847 (SC)
-
SC - High Court of Delhi held that service tax audits conducted u/r 5A(2) of Service tax rules, 1994 are not valid in law. Apex Court has granted a stay on the operation of the judgement made by High Court
UNION OF INDIA & ORS. Vs. M/S Travelite (India)
(2014) TaxCorp(LJ) 4810 (SC)
-
SC - Courts of law have to judge evidence before them by applying the well recognised test of basic human probabilities. Strong suspicions, strange coincidences and grave doubts cannot take the place of legal proof. The prosecution could have established that the secret books of account related to the business transactions carried on by the respondents and none else in a variety of ways.
STATE OF KERALA Vs. MATHEW (M. M. ) AND ANR.
(2014) TaxCorp(LJ) 4809 (SC)
-
SC - The mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone
STATE OF PUNJAB & ORS. v. NOKIA INDIA PVT. LTD.
(2014) TaxCorp(LJ) 4806 (SC)
-
SC - SLP Dismissed - No concealment penalty on voluntarily-surrendered income
CIT vs. Vinay Sharma
(2014) TaxCorp(LJ) 4793 (SC)
-
SC - SLP Dismissed
Shahrooq Ali Khan vs CIT & Anr.
(2014) TaxCorp(LJ) 4785 (SC)
-
SC - Tribunal could not have dismissed the appeal filed by the appellant for want of prosecution and it ought to have decided the appeal on merits even if the appellant or its counsel was not present when the appeal was taken up for hearing
Balaji Steel Re-Rolling Mills Vs. Commissioner Of Central Excise And Customs
(2014) TaxCorp(LJ) 4754 (SC)
-
SC - As assessee was owner of more than one residential house as on the date of transfer of land, Sec. 54F benefit could not be granted
M.J.Siwani And Another Vs. Commissioner Of Income Tax
(2014) TaxCorp(LJ) 4551 (SC)
-
SC- SLP Dismissed
Fiitjee Ltd. vs. DGIT(I) & Ors.
(2014) TaxCorp(LJ) 4534 (SC) · Section. 132
-
Pursuing law & practicing law are two different things –SC
Archana Girish Sabnis vs Bar Council Of India & Ors.
(2014) TaxCorp(LJ) 4525 (SC)
-
SC - SLP Dismissed - No straight jacket formula to decide the nature of share sale purchase transaction
CIT vs. Devasan Investment Pvt Ltd
(2014) TaxCorp(LJ) 4512 (SC)
-
As the UOI has continued the process of appointment of Tribunal Members without amending the Rules, the Petitioner, who was wait-listed in 2007, deserves to be considered for appointment within 30 days
Inturi Rama Rao vs. UOI
(2014) TaxCorp(LJ) 4218 (SC)
-
SC - Stock Exchange, being a secured creditor, would have priority over Income Tax dues
THE STOCK EXCHANGE, BOMBAY Vs V S KANDALGAONKAR & ORS
(2014) TaxCorp(LJ) 4175 (SC)
-
SC - Supreme Court strikes down National Tax Tribunal
MADRAS BAR ASSOCIATION Vs UoI
(2014) TaxCorp(LJ) 4174 (SC)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.