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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)
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SC- SLP Dismissed
Fiitjee Ltd. vs. DGIT(I) & Ors.
(2014) TaxCorp(LJ) 4534 (SC) · Section. 132
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Pursuing law & practicing law are two different things –SC
Archana Girish Sabnis vs Bar Council Of India & Ors.
(2014) TaxCorp(LJ) 4525 (SC)
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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)
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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)
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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)
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SC - Supreme Court strikes down National Tax Tribunal
MADRAS BAR ASSOCIATION Vs UoI
(2014) TaxCorp(LJ) 4174 (SC)
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Whether when no part of the work was undertaken outside Singapore which was to be carried out on a turnkey basis, the appellant ONGC's claim for deduction of taxes is legally sustainable when no taxes were payable as per the provisions of the Indian Income Tax Act
ONGC LTD. Vs WESTERN GECO INTERNATIONAL LTD
(2014) TaxCorp(LJ) 4146 (SC)
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SC - Proviso to Sec. 113 to operate prospectively; proviso cannot be treated as declaratory/statutory or curative in nature
CIT vs Vatika Township Private Limited
(2014) TaxCorp(LJ) 4102 (SC)
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AOP not formed by volition of the parties, Income from compulsory acquisition not business income
CIT Vs GOVINDBHAI MAMAIYA
(2014) TaxCorp(LJ) 4101 (SC)
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SC explains scope of revisional power of High Courts
Hindustan Petroleum Corporation Ltd. Vs. Dilbahar Singh
(2014) TaxCorp(LJ) 4086 (SC)
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Criminalisation of politics is an anathema to the sacredness of democracy : SC
Manoj Narula Vs. Union of India
(2014) TaxCorp(LJ) 4084 (SC)
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Coal blocks allocated since 1993 is illegal: SC
Manohar Lal Sharma Vs. The Principal Secretary & Ors.
(2014) TaxCorp(LJ) 4079 (SC)
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Sec.138 of N.I.Act – Prosecution to be launched in Jurisdiction of court where cheque was dishonored- SC
Dashrath Rupsingh Rathod Vs. State of Maharashtra & Anr.
(2014) TaxCorp(LJ) 4076 (SC) · Section. 138
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Month - Month does not mean 30 days – Computation of six months period, Negotiable Instruments Act, 1881, section 138.
Rameshchandra Ambalal Joshi vs. State of Gujarat & Anr.
(2014) TaxCorp(LJ) 3578 (SC)
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Shariat courts have no legal sanction, fatwas not binding on anyone: SC
VISHWA LOCHAN MADAN VERSUS UNION OF INDIA & ORS.
(2014) TaxCorp(LJ) 3450 (SC)
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S. 2(47)/ 54: If an agreement to sell is entered into within the prescribed period, there is a transfer of some rights in favour of the vendee. Fact that sale deed could not be executed within the time limit owing to supervening problem is not a bar for s. 54 exemption
Sanjeev Lal vs. CIT
(2014) TaxCorp(LJ) 3448 (SC) · Section 2(47), 54
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Disallowance u/s. 40(a)(ia) applies only to amounts ‘payable‘ as of 31st March – SC
COMMISSIONER OF INCOME TAX VERSUS M/S VECTOR SHIPPING SERVICES(P) LTD.
(2014) TaxCorp(LJ) 3446 (SC) · Section. 40(a)(ia)
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Life term, jail terms for other offences can’t run together: SC
Duryodhan Rout Vs. State Of Orissa
(2014) TaxCorp(LJ) 3441 (SC)
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Disciplinary proceedings can’t continue after retirement: SC
Dev Prakash Tewari vs. U.P. Cooperative Institutional Service Board, Lucknow & Ors.
(2014) TaxCorp(LJ) 3440 (SC)
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