This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 2(12A) : Books of accounts – Entries in loose papers/ sheets are irrelevant and inadmissible as evidence- Offences and prosecution- Settlement commission. [S. 132, 143(3), 245D, Evidence Act, S.34]
Common Cause (A Registered Society) v. UOI ( 2017) 394 ITR 220 (SC)
S. 199A : Pradhan Mantri Garib Kalyan Yojna, 2016- Legislative powers- Judicial review – Court declined to enter into or encroach upon policy making arena and suggest a different policy on ground that it was not within domain of Court- There is a distinction between assailment of the constitutional validity of a policy and conception of framing of a better policy. [S. 199E, 199FArt. 32 ]
Siddharth Mehta v. UOI (2017) 393 ITR 312 / 244 Taxman 289/ 148 DTR 248/ 293 CTR 365 (SC)