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M/S SAS FININVEST LLP vs. NATIONAL E-ASSESSMENT CENTRE INCOME TAX DEPARTMENT NEW DELHI (DELHI HIGH COURT)
Delhi High court : Writ Petition admitted on the point that the assessment has been carried out under the Faceless Assessment Scheme, 2019 read with Faceless Assessment (1st Amendment) Scheme, 2021, without the revenue issuing a show-cause notice (accompanied by the relevant material) before proceeding to pass the impugned assessment order. 1. Allowed, subject to the applicant/petitioner curing the… Read More ...
Antony Alphonse Kevin Alphonse vs. The Income Tax Officer, National e-Assessment Centre (Madras High Court)
Madras High Court: Madras high quashes an assessment order passed by NFeAC even before the time to respond elapsed. "Since the impugned order has been passed before the time prescribed for filing the reply, it is evident that the impugned order has been passed with pre-set mind. In any event, the order has been passed without considering the… Read More ...
The Chief Election Commissioner of India Vs M R Vijayabhasker & Ors (Supreme Court)
Supreme Court : *The Chief Election Commissioner of India Vs M.R. Vijayabhasker & Ors* *Forum - Supreme Court of India* *Date-6th May 2021* *Sub-Freedom of Speech and expression, Importance of Open Court hearings.* In a case which is unique on its own deals with certain oral remarks made by *Chief Justice of Madras High Court Justice Sanjib Banerjee… Read More ...
Indian School, Jodhpur & Anr Vs State of Rajasthan & Ors(Supreme Court)
Supreme Court: *Indian School, Jodhpur & Another Vs State of Rajasthan & Ors ** *Forum-Supreme court of India* *Date-3rd May 2021* *Sub-Whether Rajasthan Schools (Regulation of Fee) Act, 2016 is ultra vires and whether order passed by the State authorities for reducing the school fees for private unaided school is a valid order?* The Supreme Court in… Read More ...
Cadila Healthcare Limited Vs CST-Service Tax Ahmedabad(CESTAT Ahmedabad Bench)
CESTAT Ahmedabad Bench: Cadila Healthcare Limited Vs CST-Service tax, Ahmedabad Forum-CESTAT Ahmedabad Date-27th April,2021 Sub-When a partner can not render service to the partnership firm as they are treated as one and same, whether the erroneously paid service tax on self assessment is eligible for refund The Ahmedabad Bench of CESTAT in the case of Cadila Healthcare was… Read More ...
Swami Keshwanand Sikshan Sansthan V/s ITO (ITAT Jaipur)
Income Tax Appellate Tribunal, Jaipur Bench, Jaipur: Proceedings u/s 148 quashed on non supply of reasons even on demand of the assessee and the approval given by the higher authorities is not in proper manner without application of mind. Read More ...
Maruti Insurance Broking Private Limited Vs DCIT(Delhi High Court)
Delhi High Court : Maruti Insurance Broking Private Ltd Vs DCIT Forum- Delhi High court Date- 12th April, 2021 When a business can be said to have been set up ? What is the difference between setting up of a business as compared to commencement of business. The Delhi High court in this case was called upon to decide… Read More ...
Jharkhand State Electricity Board and others Vs M/s Ramkrishna Forging Limited(Supreme Court)
Supreme Court : *Jharkhand State Electricity Board Vs Ramkrishna Forgings Limited* *Forum Supreme Court of India* *Date 30th April, 2021* *Sub- Whether upon reduction of load from 4000 KVA to 1325 KVA the respondent was liable to pay the Minimum guarantee charges as fixed by the electricity supply company.* The apex court was dealing with a matter where… Read More ...
Kailash Vasudeorao Girolkar & Others Vs UOI
Bombay High Court -Nagpur Bench: High Court granted interim relief to the petitioner who has filed application U/s 245C before Income Tax Settlement Commission(ITSC) after 1st Feb. 2021. Section 67 of the Finance Act prohibited any new application to be filed with ITSC on or after 1st Feb. 2021. The Finance Act, 2021 come into being on 28th March 2021… Read More ...
CIT Vs Reliance Energy Limited(Supreme Court)
Supreme Court : Commissioner of Income-tax Vs Reliance Energy Limited Date-28th April, 2021 Forum-Supreme Court of India Sub-Whether deduction u/s80-IA has to be limited to the extent of the Income from Business or profession as per Section 80AB or it has to be allowed to the extent of the profit of the eligible undertaking The apex court in… Read More ...