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Case Laws - Supreme Court - Case Laws

Showing 1 to 20 of 18932 Records

  • 2018 (2) TMI 1501 - SUPREME COURT OF INDIA

    Whether the Multi-National Accounting Firms (MAFs) are operating in India in violation of law in force in a clandestine manner, and no effective steps are being taken to enforce the said law. If so, what orders are required to be passed to enforce the said law? - Held that - While we appreciate that it is for the policy makers to take a call on the issue of extent to which globalization could be allowed in a particular field and conditions subjec....... + More


  • 2018 (2) TMI 1500 - SUPREME COURT OF INDIA

    Maintainability of petition - Arbitration agreement - This petition was contested by the respondent who in its reply denied all the allegations raised by the appellant and also submitted that since there was no arbitration agreement between the parties, the petition under Section 9 of the Act was not maintainable - Held that - As per sub-section (5), an arbitration clause contained in an independent document can also be imported and engrafted in ....... + More


  • 2018 (2) TMI 1474 - SUPREME COURT OF INDIA

    Selection of case of scrutiny assessment - validity of notice - Attainment of requirement u/s 143(2) - deemed service of notice - High Court 2012 (12) TMI 1148 - ALLAHABAD HIGH COURT answered the question in the negative taking the view that what is required to be satisfied by the Revenue is service of notice and not mere issuance thereof - Held that - The non-availability of the respondent Assessee to receive the notice sent by registered post a....... + More


  • 2018 (2) TMI 1427 - SUPREME COURT

    Stay of the reimbursement of the amount that would be due pursuant to the impugned order - the decision in the case of M/s. Wipro GE Healthcare Private Limited Versus Union of India, Development Commissioner Cochin Special Economic Zone (CSEZ) , The Director, Software Technology Parks of India, Department of Electronics and Information Technology, Director General of Foreign Trade, Deputy Director General of Foreign Trade 2017 (8) TMI 432 - KARNA....... + More


  • 2018 (2) TMI 1420 - SUPREME COURT OF INDIA

    Valuation of properties - company in liquidation - symbolic possession of the properties - Held that - (i) The Official Liquidator, with the guidance of the Court Receiver and after obtaining appropriate directions from the learned Company Judge in consultation with Justice A.S. Oka, can go ahead to sell the movable properties and, thereafter, proceed to sell the immovable properties which find mention in paragraph (a) of the prayer clause. - (ii....... + More


  • 2018 (2) TMI 1381 - SUPREME COURT

    Assessment u/s 153C - existence of satisfaction note - Held that - Special Leave Petitions are dismissed. HC order confirmed. 2017 (7) TMI 539 - DELHI HIGH COURT - HC has held that while the documents may pertain to the Assessee, but in the context explained above, they cannot be presumed to be documents that belonged to the searched person. Consequently, even with regard to these documents, the jurisdictional requirement under Section 153 C (1) ....... + More


  • 2018 (2) TMI 1326 - SUPREME COURT OF INDIA

    Vires of Section 21A of the Banking Regulation Act - What is the scope of Entry 45, List I vis- -vis Entry 30, List II of the Seventh Schedule to the Constitution? - Whether Section 21A can be said to prevail over State Debt Reliefs Acts in the event of a clash between the two? - Held that - It is clear that where Section 21A of the Banking Regulation Act incidentally trenches upon the State Debt Relief Acts, enacted under Entry 30, List II, so f....... + More


  • 2018 (2) TMI 1325 - SUPREME COURT OF INDIA

    Valuation of taxable service - works Contract - inclusion of FOC material - Section 67 of Finance Act - Commercial or Industrial Construction Service - lot of materials/goods are also used in the construction of building or civil structure - includibility of material/goods element - N/N. 15/2004-ST dated September 10, 2004 - whether the value of goods/materials supplied or provided free of cost by a service recipient and used for providing the ta....... + More


  • 2018 (2) TMI 1295 - SUPREME COURT OF INDIA

    Specific performance of contracts - Non performing part of busniss - High Court took the view that rather than Rakesh Kumar, it was the defendants who were not willing to execute the sale deed as the requirement in terms of the agreement to sell that the defendants were obliged to obtain a no objection certificate for executing the sale deed but they had not taken any steps in that regard - Held that - As gone through the agreement to sell dated ....... + More


  • 2018 (2) TMI 1266 - SUPREME COURT OF INDIA

    Offence punishable under Section 138 of the Negotiable Instruments Act, 1881 - sentence awarded to appellant - Held that - it is not possible to interfere with the concurrent finding of fact regarding the finding of guilt recorded against the appellant. Thus, no interference is warranted against the order of conviction. - Interest of justice would be subserved if the order regarding simple imprisonment of three months is modified and in lieu ther....... + More


  • 2018 (2) TMI 1220 - SUPREME COURT OF INDIA

    Cancellation of Registration certificate u/s 12A - CIT s express power to cancel/withdraw/recall the registration certificate once granted by him under Section 12A - Held that - CIT had no express power of cancellation of the registration certificate once granted by him to the assessee under Section 12A till 01.10.2004. It is for the reasons that, first, there was no express provision in the Act vesting the CIT with the power to cancel the regist....... + More


  • 2018 (2) TMI 1217 - SUPREME COURT

    Addition of excise duty - valuation of closing stock made u/s 145A - special audit scope - As decided by HC 2017 (8) TMI 188 - BOMBAY HIGH COURT tax audit report of the statutory auditor and the audit report of the Comptroller & Auditor General of India shows that the impact of inclusion of excise duty in the value of closing stock stands nil, hence no additions - Held that - Application for exemption from filing certified copy of the impugne....... + More


  • 2018 (2) TMI 1163 - SUPREME COURT

    Purpose of setting up High Power Committee appellant - CIT, Delhi has been directed to approach the High Powered Committee for permission/clearance of Committee on Disputes for filing appeal by relying upon a decision of this Court in the case of Oil & Natural Gas Commission v. CCE (1994 (1) TMI 88 - SUPREME COURT OF INDIA). - Learned senior counsel has invited our attention to the Constitution Bench judgment of this Court in the case of Elec....... + More


  • 2018 (2) TMI 1131 - SUPREME COURT OF INDIA

    Court by which decree may be executed - Transfer of decree - Arbitration award - Procedure where court desires that its own decree shall be executed by another court - whether an award under the Arbitration & Conciliation Act, 1996 is required to be first filed in the court having jurisdiction over the arbitration proceedings for execution and then to obtain transfer of the decree or whether the award can be straightway filed and executed in ....... + More


  • 2018 (2) TMI 1112 - SUPREME COURT

    Classification of goods - components/parts of a boiler - whether the essential components/parts of a boiler cleared by the assessee would attract duty under sub-heading 8402.10 of the first schedule of Central Excise Tariff Act, 1985 or sub-heading 8402.90 of the said schedule? - Held that - relying on the HSN note Part V under Section XVI, it is concluded that such components which are essential to classify the boiler as a machine, even if trans....... + More


  • 2018 (2) TMI 1057 - SUPREME COURT

    Levy of penalty u/s 28 of the FA, 1994 at a reduced rate of 25 - decision in the case of Commissioner of CGST And Central Excise, Surat Versus Metro Security Services 2017 (7) TMI 529 - GUJARAT HIGH COURT contested - Held that - delay condoned - leave granted........ + More


  • 2018 (2) TMI 922 - SUPREME COURT

    Refund of service tax paid inadvertently on non-taxable services - the decision in the case of Commissioner of Central Excise And Service Tax (LTU) , Mumbai Versus The Shipping Corporation of India Ltd. 2016 (8) TMI 852 - CESTAT MUMBAI - Held that - the decision in the above case upheld - appeal dismissed........ + More


  • 2018 (2) TMI 883 - SUPREME COURT

    Application for stay under Section 254(2A)- HC 2018 (1) TMI 750 - BOMBAY HIGH COURT has held a petitioner seeking an extra ordinary relief from the Court is not only expected to come with clean hands but so keep it, till the disposal of the petition and the conduct of the petitioner during the pendency of the petition disentitles it to any relief under Article 226 of the Constitution of India. Therefore we dismiss the petition - Held that - Exemp....... + More


  • 2018 (2) TMI 854 - SUPREME COURT

    Condonation of delay in filing appeal - Refund claim - the decision in the case of MRF Ltd. Versus Commissioner of Customs, Chennai 2017 (5) TMI 1324 - CESTAT CHENNAI contested - Held that - Delay of 174 days in filing the appeal is condoned subject to payment of costs of ₹ 2,00,000/- to be deposited by the petitioner with the Cancer Institute (WIA), Adyar, Chennai, Tamilnadu within four weeks........ + More


  • 2018 (2) TMI 825 - SUPREME COURT OF INDIA

    SSI Exemption - use of Brand name - denial of exemption on the ground that that affixing the name, logo and particulars of buyers like the FCI and State Governments amounts to affixing on the jute bags a brand name . - Held that - merely because the name of an institution is printed or embroidered on articles would not mean that they would become branded products. A brand name, in addition to the name or logo, would have to be given in order to a....... + More


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