Idea Cellular vs. DCIT (Bombay High Court)

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2. CIT vs. Silver Streak (Delhi High Court) 

   High Court deprectaes the practice of the department in mechnaically filing frivolous appeals. Observes that it causes inconvenience and wastes the time of the Court and results in sidelining of important issues. It accordingly imposes costs of Rs. 10,000 on … CIT vs. Silver Streak (Delhi High Court)…

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   (i) While the arrears of the State have priority over private debts owed to ordinary or unsecured creditors, this priority does not extend over secured creditors (subject to statutory exception). The fact that the tax arrears are recoverable as arrears … Krishna Lifestyle vs. UOI (Bombay High Court)…