Click Here For Best Books On Taxation & Law. Upto 60% Off On Select Titles. Free Shipping & Pay On Delivery!
 

Click Here To Subscribe To Our Free Newsletter

This section is now closed. Click here for new judgements

Home › All Judgements › Mangat Ram vs. State (Supreme Court)

Mangat Ram vs. State (Supreme Court)

Posted on by editor
COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: February 8, 2008 (Date of publication)
AY:
FILE:
CITATION:

The Supreme Court deprectaes the practice of the High Court in disposing of matters without recording reasons. Explains that while the Supreme Court itself, being the final court, may pass orders without reasons, the High Courts and lower courts are not entitled to do so as their orders are subject to appeal.

Related Judgements

  1. Infosys Technologies (Supreme Court) 

    (i) A stock option which is subject to a ‘lock-in’ is not a chargeable perquisite u/s 17(2) on the date of grant, vesting or exercise. The benfit is purely notional. (ii) s. 17(2)(iiia) inserted w.e.f 1.4.2000 is not clarificatory; (iii) … Infosys Technologies (Supreme Court) Read More »
  2. CIT vs. Suresh N. Gupta (Supreme Court) 

    S. 158BB has to be read with the relevant Finance Act and the surcharge prescribed therein is applicable to a block assessment. The Proviso to s. 113 of the Act, though inserted by the Finance Act 2002 with effect from … CIT vs. Suresh N. Gupta (Supreme…
  3. M/s Ahmed Anis vs. CIT (Supreme Court) 

    Where the assessee had led satisfactory evidence that its business was that of a commission agent and not a trader and 10-11 years had passed, the assessee could not be held responsible for non-appearance of five traders to whom summons … M/s Ahmed Anis vs. CIT (Supreme…
  4. K.C.C. Software Ltd vs. DIT (Inv.) (Supreme Court) 

    Cash in bank is conceptually different from cash in hand. It is not permissible for the Revenue to withdraw money from the attached bank accounts. However, as the order u/s 132B was not challenged, no relief given. Directions given for … K.C.C. Software Ltd vs. DIT (Inv.)…
  5. Glenmark Laboratory vs. DCIT (ITAT Mumbai) 

    For purposes of s. 80HHC, the direct cost attributable to the earning of the DEPB license (equal to the value of the license on the date of receipt) has to be reduced from the direct cost of trading goods on … Glenmark Laboratory vs. DCIT (ITAT Mumbai) Read…