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Case Laws - Supreme Court - Case Laws

Showing 1 to 20 of 19459 Records

  • 2018 (5) TMI 1392

    Seizure of goods with vehicle - Section 129(1) of the U.P. GST Act, 2017 - the decision in the case of M/S VARDH PAPER PRODUCTS PVT. LTD. VERSUS COMMISSIONER OF COMMERCIAL TAX/GST, LUCKNOW AND ANOTHER 2018 (5) TMI 698 - ALLAHABAD HIGH COURT contested - Held that - We are not inclined to interfere with the impugned order passed by the High Court of Judicature at Allahabad, Lucknow Bench, Lucknow - it will be open to the petitioner to assail the fi....... + More


  • 2018 (5) TMI 1368

    Partition and separate possession of suit properties - concept of ancestral property - whether the appellants were entitled to claim partition in ancestral property in view of the amendment in the Hindu Succession Act, 1956 by adding Section 29-A vide Chapter II-A under the heading of Succession by Survivorship? - Held that - On a plain reading of the newly added provision i.e., Section 29-A of the Act, it is evident that, inter-alia, daughter of....... + More


  • 2018 (5) TMI 1367

    Renting of immovable property service - whether service tax under Section 65(105)(zzzz) of the Finance Act, 1994 on renting of immovable property or any other service in relation to such renting, for use in the course of or, for furtherance of, business or commerce is within the legislative competence of the Union Parliament? - Held that - The question is directly relatable to the scope and ambit of Entry 49 of List II of the Seventh Schedule to ....... + More


  • 2018 (5) TMI 1334

    Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article 366 (29A)(b) of the Constitution of India so as to make the same exigible to tax under the Gujarat Value Added Tax Act, 2003? - Held that - A Constitution Bench of this Court in Kone Elevator India Private Limited vs. State of Tamil Nadu 2014 (5) TMI 265 - SUPREME COURT , while con....... + More


  • 2018 (5) TMI 1278

    Entitlement to deduction u/s 80IC - industrial undertakings or enterprises which are set-up in the North-Eastern Region - determination of period of ten years - Held that - The assessee in the instant case has not got deduction under Section 80-IC for a period of ten years as he started claiming deduction under this provision w.e.f. Assessment Year 2006-07. - Situation Nos. (b) and (c) mentioned above would not apply to the assessee as it s under....... + More


  • 2018 (5) TMI 1140

    Non-compliance with pre-deposit - whether the order of the National Company Law Appellate Tribunal dismissing the main appeal itself of the appellant herein for non-compliance of the direction to deposit the amount as a condition for grant of stay, is justified and legal? - section 53B of the Competition Act, 2002. - Held that - provisions of Section 53B of the Act confers a right upon any of the aggrieved parties mentioned therein to prefer an a....... + More


  • 2018 (5) TMI 1029

    Penalty levied u/s 271D and 271E - whether as the Sections do not specify any minimum penalty or maximum penalty, the cases of the assessee s are outside the Amnesty Scheme mentioned? - Held that - Special leave petition is dismissed. HC order confirmed 2017 (11) TMI 202 - KERALA HIGH COURT - HC has held a reading of Section 271D shows that a person who is liable to pay penalty thereunder shall be liable to pay, by way of penalty, a sum equal to ....... + More


  • 2018 (5) TMI 1028

    Treating the interest on corpus funds received as corpus donations u/s 11(1)(d) - Whether voluntary contributions received by a trust with specific direction that they shall form part of the corpus includes interest accruing/credited on deposits from above donations? - Held that - SLP dismissed. HC Order confirmed 2017 (9) TMI 1232 - KERALA HIGH COURT - HC has held that reading of Section 11 shows that subject to the provisions of Sections 62 and....... + More


  • 2018 (5) TMI 965

    Condonation of delay - Tribunal refused to condoned the delay of 448 days which occurred in filing of the Reference applications - the decision in the case of Commissioner of Sales Tax, UT Administration of Daman And Diu Versus M/s Shreeji Plasticizer 2016 (1) TMI 143 - BOMBAY HIGH COURT , contested - Held that - there are no sufficient cause that the delay that has occurred in filing the present Special Leave Petitions should be condoned - That ....... + More


  • 2018 (5) TMI 931

    Satyam Scam - Penalty for insider trading - Prohibition of Insider Trading Regulations, 1992 - appellant was roped in by the Whole Time Member of the SEBI as well as the Appellate Tribunal as he happened to be an executive director of SCSL from 1993 upto 31.8.2000 and a non-executive director from 1.9.2000 to 23.1.2003. He also happens to be the co-brother of B. Ramalinga Raju as the two of them have married two sisters - Held that - We are of th....... + More


  • 2018 (5) TMI 915

    Valuation - Distinction between Normal Value and Transaction Value - inclusion of packing charges, wear and tear charges, facility charges, service charges, delivery and collection charges, rental charges, repair and testing charges - whether the aforesaid charges realised by the Assessees are liable to be taken into account for determination of value for the purpose of levy of duty in terms of Section 4 of the CEA 1944 as amended with effect fro....... + More


  • 2018 (5) TMI 891

    Liability of service tax - market fees or mandi shulk - lease amount - appellant charged market fee for issuing licence to traders, agents, factory/cold storage owners or other buyers of other agricultural produce - the decision in the case of M/s. Krishi Upaj Mandi Samiti And Others Versus CCE & ST, Jaipur I & Jaipur II 2017 (5) TMI 1465 - CESTAT NEW DELHI contested - Held that - Delay condoned - Leave granted - Tag with Civil Appeal No........ + More


  • 2018 (5) TMI 726

    Restructuring of Tribunal System - Separation of powers and independence of judiciary. - Held that - We broadly approve the concept of having an effective and autonomous oversight body for all the Tribunals with such exceptions as may be inevitable. Such body should be responsible for recruitments and oversight of functioning of members of the Tribunals. Regular cadre for Tribunals may be necessary. - Learned amicus suggests setting up of all Ind....... + More


  • 2018 (5) TMI 680

    Reference for arbitration - Maintainability of application - Section 8 of the Arbitration and Conciliation Act, 1996 - application dismissed on the ground that the agreements between the parties are not inter-connected with the principal agreement dated 05.03.2012 and therefore, the parties cannot be referred to arbitration. - Held that - Since all the three agreements of Rishabh with Juwi India and Astonfield had the purpose of commissioning the....... + More


  • 2018 (5) TMI 414

    Whether the Award of the arbitrator and the findings of the High Court are contrary to the express provision of Clause 19, according to which no escalation is permissible to the contractor for, inter alia, increase in wages of labour due to statutory hike, which the contractor may have to incur during the execution of the work on any account? - Held that - On a plain reading of Clause 6.3 read with Clause 19, it is evident that it was particularl....... + More


  • 2018 (5) TMI 359

    Entitlement to claim the benefit of Section 80-IA - whether the Inland Container Depots (ICDs) under the control of the Respondent, during the relevant period, qualified for deduction under Section 80-IA(4)? - whether the activities undertaken by the assessee cannot be said to fall within Explanation (d) of Section 80-IA(4) defining the term infrastructure facility? - Held that - Considering the nature of work that is performed at ICDs, they cann....... + More


  • 2018 (5) TMI 358

    Taxability of income as a perquisite - waiver of loan by creditor - deemed income u/s 41(1) - sum due by the Respondent to Kaiser Jeep Corporation which later on waived off by the lender - applicability of Section 28 (iv) of the IT Act - whether waiver of loan by the creditor is taxable as a perquisite under Section 28 (iv) or taxable as a remission of liability under Section 41(1)? - Held that - The very first condition of Section 28 (iv) which ....... + More


  • 2018 (5) TMI 357

    Computation of Deduction u/s 10A - Software development charges to be excluded while working out the deduction admissible u/s 10A - claim of certain expenses attributable to the delivery of software outside India or in providing technical services from total turnover - whether such charges are relatable towards expenses incurred on providing technical services outside India? - Held that - As relying on CIT vs. Tata Elxsi Ltd. 2011 (8) TMI 782 - K....... + More


  • 2018 (5) TMI 356

    Retrospective effect of amendment made by the Finance Act, 2010 in Section 40(a)(ia) - whether the amendment being curative in nature should be applied retrospectively i.e., from the date of insertion of the provisions of Section 40(a)(ia) or to be applicable from the date of enforcement - deduction for the tax deducted and paid to the government - Held that - Referring to the binding effect of the judgment given in Allied Moters (1997 (3) TMI 9 ....... + More


  • 2018 (5) TMI 328

    Rejection of arbitration application - Section 8 of the Arbitration and Conciliation Act, 1996 - Trial Court rejected said application holding that there was no reference as to who should be the arbitrator, that there was no mention about selection of the arbitrator and that the dispute did not form subject matter of agreement within the meaning of Section 8 of 1996 Act. - Held that - In the present case though the Partnership Agreement was enter....... + More


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