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Supreme Court

Supreme Court Allows Appeal in Negotiable Instruments Act Case — Reverses High Court Acquittal Based on Fiduciary Relationship. Concurrent Findings of Fact Cannot Be Upset in Revision Without Perversity; Presumption Under Section 139 NI Act Applies Even Between Fiduciaries.

6 Feb 2019

The appellant-complainant, Bir Singh, filed a criminal complaint under Section 138 of the Negotiable Instruments Act, 1881 against the respondent-accu...

Supreme Court

Supreme Court Sets Aside High Court Order in Income Tax Trust Registration Cancellation Case. Single Bogus Donation Can Trigger Cancellation Proceedings Under Section 12AA(3) of Income Tax Act, 1961.

1 Feb 2019

The case involves an appeal by the Commissioner of Income Tax (Exemptions), Kolkata against an order of the Calcutta High Court which quashed the canc...

Supreme Court

Supreme Court Reverses High Court in Section 80-IC Tax Exemption Case — Substantial Expansion Does Not Entitle Assessee to Reset 100% Deduction Period. The court held that the fixed exemption structure under Section 80-IC(3) cannot be altered by substantial expansion, and the total deduction period remains capped at ten years.

1 Feb 2019

The Supreme Court considered a batch of appeals arising from a common judgment of the Himachal Pradesh High Court concerning the interpretation of Sec...

Supreme Court

Supreme Court Dismisses PIL Challenging Jeevan Aadhar Policy Condition That Annuity Payable Only After Death of Proposer Under Section 80DD Income Tax Act. Court Holds That Policy Terms Align with Statutory Scheme and No Violation of Article 14.

3 Jan 2019

The petitioner, Ravi Agrawal, a differently abled person, filed a Public Interest Litigation under Article 32 of the Constitution challenging the cond...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Upholds Addition Under Section 68 for Unexplained Share Capital. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investor Companies Despite Receiving Share Premium at Rs. 190 per Share.

1 Jan 2019

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

Supreme Court

Supreme Court Allows Revenue's Appeal in Share Capital/Premium Case — Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investors Under Section 68 of Income Tax Act. The onus under Section 68 is on the assessee to establish the identity, creditworthiness, and genuineness of transactions; mere production of documents is insufficient when investor companies are non-existent or unresponsive.

1 Jan 2019

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

Supreme Court

Supreme Court Acquits Accused in Prevention of Corruption Act Case Due to Unproven Demand and Acceptance of Bribe. The prosecution failed to establish foundational facts of demand and acceptance beyond reasonable doubt under Sections 7 and 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988, as key witnesses were not examined and recordings were inaudible.

25 Mar 2014

The appeal arose from a conviction under the Prevention of Corruption Act, 1988, where the accused, an Assistant Commissioner of Income Tax, was alleg...

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