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Supreme Court

Supreme Court Upholds High Court Decision Quashing Labour Cess Demand Under Building and Other Construction Workers' Welfare Cess Act, 1996. The Court held that the cess demand was invalid as the contract work did not constitute 'building or other construction work' under Section 2(1)(d) of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, and the levy under Sections 3(1) and (2) of the Cess Act was not applicable.

12 May 2021

The Supreme Court of India, in a civil appellate jurisdiction, addressed a special leave petition under Article 136 of the Constitution of India. The ...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Deduction Case Under Section 80-IA. Deduction Under Section 80-IA of Income Tax Act, 1961 is Allowed Against Gross Total Income, Not Restricted to Business Income Only, Based on Interpretation of Sections 80AB and 80-IA(5).

28 Apr 2021

The dispute arose from the assessment year 2002-03 involving the Commissioner of Income Tax as appellant and M/s. Reliance Energy Ltd. as respondent. ...

Supreme Court

Supreme Court Allows Appeal in GST Provisional Attachment Case, Reversing High Court's Dismissal on Maintainability Grounds. The High Court Erred in Dismissing Writ Petition Solely Due to Alternative Remedy Under Section 107 of the Himachal Pradesh Goods and Services Tax Act, 2017, Without Examining Merits of Provisional Attachment Orders Under Section 83.

20 Apr 2021

The appeal arose from a judgment dated 1 January 2021 by the High Court of Himachal Pradesh, which dismissed a writ petition under Article 226 of the ...

Supreme Court

Supreme Court Allows Appeal and Remands Case to High Court for Deciding Vires of Section 40(a)(iib) of Income Tax Act. High Court Must Decide Constitutional Challenge on Merits Despite Pending Assessment Proceedings.

25 Nov 2020

The appellant, M/s Tamil Nadu State Marketing Corporation Ltd., filed a writ petition before the Madras High Court challenging the constitutional vali...

Supreme Court

Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

29 Jul 2020

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

Supreme Court

Supreme Court Remands Revenue's Appeal in Income Tax Deduction Dispute for Failure to Frame Substantial Question of Law. High Court's Dismissal Set Aside as It Did Not Decide Applicability of Section 35D of the Income Tax Act, 1961 to a Bank Claiming Status as Industrial Undertaking.

15 Mar 2019

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax-8 against the judgment of the Bombay High Court dated 01.08.201...

Supreme Court

Supreme Court Remands Revenue's Appeal to High Court for Lack of Reasoning and Failure to Frame Substantial Questions of Law Under Section 260A of the Income Tax Act, 1961. The High Court's order dismissing the appeal without assigning reasons or framing substantial questions of law was set aside as legally unsustainable.

27 Feb 2019

The Supreme Court allowed the appeal filed by the Commissioner of Income Tax against the judgment of the Rajasthan High Court, which had dismissed the...

Supreme Court

Supreme Court Upholds Cancellation of MBBS Admissions and Debarment of Medical College Due to Gross Deficiencies and Fraud. Regulation 8(3)(1)(b) of Establishment of Medical College Regulations, 1999 applied for bed occupancy below 65% and faculty shortage exceeding 20%.

17 Jan 2019

The case pertains to Sarvepalli Radhakrishnan University and its affiliated medical college, R.K.D.F. Medical College Hospital and Research Centre, wh...

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