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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.

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

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Supreme Court Quashes Criminal Complaint Under Section 138 NI Act for Cheque Issued as Security — Endorsement on Cheque and Plaint Admission Confirm Security Purpose, No Legally Enforceable Debt Exists

The Supreme Court allowed the appeals filed by the Directors and Managing Director of R.L. Steels & Energy Limited, quashing the criminal complaint un...

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Supreme Court Allows Appeal in Insurance Claim Dispute — Upholds Consumer Fora Orders for Compensation. Ownership of Vehicle Not Transferred Despite Sale Agreement; Insurer Liable to Pay Claim Amount with Interest.

The Supreme Court allowed the appeal filed by Surendra Kumar Bhilawe against The New India Assurance Company Limited, setting aside the National Commi...

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Supreme Court Dismisses Revenue's Appeal in Service Tax Dispute on Gas Connection Charges. Measuring Equipment Installed for Supplier's Billing Purposes Not Taxable Under 'Supply of Tangible Goods Service' as Customer Does Not Use the Equipment.

The appeal arose from a judgment of the Customs, Excise & Service Tax Appellate Tribunal which set aside a demand for service tax on gas connection ch...

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Supreme Court Allows Union of India's Appeal Against Armed Forces Tribunal's Interference with Censure Punishment. The Court Held That the Tribunal Cannot Substitute Its Own Discretion for That of the Competent Authority in Awarding Censure Merely Because Different Forms of Censure Exist.

The Supreme Court allowed the appeal filed by the Union of India against the judgment of the Armed Forces Tribunal, Principal Bench, New Delhi. The re...

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Supreme Court Sets Aside Dismissal of Judicial Officer for Granting Bail and Acquitting Accused, Holding That Wrong Orders Alone Do Not Constitute Misconduct. Disciplinary Action Requires Proof of Extraneous Considerations or Corrupt Motive, Not Mere Errors of Judgment.

The Supreme Court allowed the appeal filed by the legal representatives of the deceased judicial officer, Krishna Prasad Verma, against the State of B...