Supreme Court — Direct Tax

1. Supreme Court · 29 Nov 2013
   Live-in relationship is neither a crime nor a sin : SC

   Indra Sarma Versus V.K.V. Sarma

   (2013) TaxCorp(LJ) 2344 (SC)

2. Supreme Court · 26 Nov 2013
   Sell of minors’ share in property without court permission by guardian is invalid: SC

   SAROJ VERSUS SUNDER SINGH & ORS.

   (2013) TaxCorp(LJ) 2343 (SC)

3. Supreme Court · 23 Aug 2013
   CENVAT CREDIT - Genuine assessee cannot be penalized for the fault of his seller manufacturer for non deposit of Excise Duty. Requirement of taking "reasonable steps" does not mean that assessee is required to verify from department whether duty stands paid by supplier because that would be practically impossible and would lead to transactions getting delayed; therefore, assessee is entitled to credit even if supplier has not paid duty to department.

   Commissioner of Central Excise vs Kay Kay Industries

   (2013) TaxCorp(LJ) 2338 (SC)

4. Supreme Court · 19 Nov 2013
   Registration of FIR is mandatory –SC

   Lalita Kumari Versus Govt. of U.P. & Or

   (2013) TaxCorp(LJ) 2323 (SC)

5. Supreme Court · 27 Aug 2013
   AO empowered to launch fishing and roving enquiry with a view to detect tax evasion

   Kathiroor Service Cooperative Bank vs CIT(CIB) & Ors

   (2013) TaxCorp(LJ) 2319 (SC) · Income tax Section 133(6)

6. Supreme Court · 29 Oct 2013
   Section 4(6) of the Payment of Gratuity Act- Employer has a right to withhold the gratuity pending departmental inquiry. However, this course of action is available only if disciplinary authority has necessary powers to impose the penalty of dismissal upon the respondent even after his retirement.

   Ch. cum Man. Director Mahanadi Coalfield Ltd. vs Rabindranath Choubey

   (2013) TaxCorp(LJ) 2313 (SC) · Section 4(6) of the Payment of Gratuity Act

7. Supreme Court · 27 Aug 2013
   AO can make fishing & roving enquiry U/s. 133(6) to detect tax evasion

   Kathiroor Service Cooperative Bank Ltd. Versus Commissioner of Income Tax (CIB) & Ors.

   (2013) TaxCorp(LJ) 2304 (SC)

8. Supreme Court · 30 Oct 2013
   Statute does not recognize the defences " to avoid litigation, buy peace" under the explanation 1 to Section 271(1)(c) of the Act.

   MAK Data P. Ltd. vs Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2280 (SC) · Income Tax Section 271(1)(c)

9. Supreme Court · 18 Oct 2013
   Provident Fund – Interest on belated remittance - In the present case, it is manifest from the record that the appellant had already deposited a sum of Rs.34,00,000/- before the Competent Authority and sought for supply of the calculation sheet the basis on which the computation had been made so that it could reconcile the accounts. We think it appropriate to direct that the computation sheets shall be provided to the appellant within three weeks and it shall file its objection within two weeks therefrom and thereafter the Competent Authority shall fix a date for reconciliation of the accounts.

   Arcot Textile Mills Ltd vs The Regional Provident Fund Commissioner and others

   (2013) TaxCorp(LJ) 2279 (SC)

10. Supreme Court · 01 Nov 2013
    Penalty imposable despite voluntary surrender, Disclosure to Buy peace of mind not relevant

    MAK Data P. Ltd. Versus Commissioner of Income Tax-II

    (2013) TaxCorp(LJ) 2272 (SC)

11. Supreme Court · 18 Sep 2013
    Income Tax- Interest – Delay in refund - Whether interest is payable by the Revenue to the assessee if the aggregate of installments of Advance Tax OF TDS paid exceeds the assessed tax?"

    Commissioner of Income Tax vs Gujarat Fluoro Chemicals

    (2013) TaxCorp(LJ) 2245 (SC) · Income Tax Section 244A

12. Supreme Court · 17 Oct 2013
    Income accrued must be considered from a realistic & practical angle – SC

    Commissioner of Income Tax Versus M/s Excel Industries Ltd.

    (2013) TaxCorp(LJ) 2239 (SC)

13. Supreme Court · 08 Oct 2013
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    Commissioner of Income Tax vs Excel Industries Ltd

    (2013) TaxCorp(LJ) 2215 (SC) · Income Tax Section 28(iv)

14. Supreme Court · 19 Sep 2013
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    HIMATSINGKA SEIDE LTD. vs COMMISSIONER OF INCOME TAX

    (2013) TaxCorp(LJ) 2207 (SC) · Income Tax Section 32, 10B

15. Supreme Court · 30 Sep 2013
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    COMMISSIONER OF INCOME TAX-I vs RELIANCE ENERGY LTD

    (2013) TaxCorp(LJ) 2206 (SC) · Income Tax Section 234D

16. Supreme Court · 07 Oct 2013
    Exaggerated concern for Human rights of convicts is at the cost of Interest of the Society: SC

    Surya Baksh Singh Versus State of Uttar Pradesh

    (2013) TaxCorp(LJ) 2204 (SC)

17. Supreme Court · 30 Sep 2013
    Sec. 234D – Applies to A.Y. commencing before 01.06.2003 if Assessment is not completed on that date

    COMMISSIONER OF INCOME TAX-I VERSUS M/S. RELIANCE ENERGY LTD.

    (2013) TaxCorp(LJ) 2198 (SC)

18. Supreme Court · 08 Oct 2013
    Non-Government Organizations substantially funded by govt fall within RTI ambit: SC

    Thalappalam Ser. Coop. Bank Ltd. and others Versus State of Kerala and others

    (2013) TaxCorp(LJ) 2196 (SC)

19. Supreme Court · 05 Oct 2013
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    COMMISSIONER OF INCOME TAX vs RELIANCE ENERGY LTD

    (2013) TaxCorp(LJ) 2191 (SC)

20. Supreme Court · 05 Oct 2013
    The department is not obliged to pay interest on interest as that is not provided in the law. Sandvik Asia 280 ITR 643 (SC) awarded compensation for inordinate delay on its facts.

    Commissioner of Income Tax vs Gujarat Fluoro Chemicals

    (2013) TaxCorp(LJ) 2181 (SC) · Income Tax Section 244A

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