Judgements Uploaded By Users In Category: Other Laws
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The Supreme Court has held that M/s Munjal Showa Ltd Vs Union of India & Ors(Supreme Court) Date-23rd September, 2022 Sub-Whether extended period of limitation can be invoked where DEPB license on the basis of which import duty exemption was claimed were fake licenses? In this case, the division bench of Hon’ble Supreme Court was called upon to decide regarding the… Read More ...
The SUPREME COURT has held that Do not miss this case, if you ever thought of filing Writ under Article 226 of the Constitution 1.Assessing Officer passed the assessment order determining the tax liability along with interest and penalty under the MVAT Act and CST Act 2. Assessee preferred Writ before Hon. Bombay High Court which quashed the Assessment Order and… Read More ...
The Delhi high court has held that Ashish Agarwal Vs The Institute of Chartered Accountants of India(Delhi High Court) Date-01/09/2022 Sub-Whether complaint made against a Chartered accountant in respect of an alleged misconduct committed in audit of accounts for the year 2003-04 to 2007-08 is barred by limitation as per Rule Rule 12 of the Chartered Accountants (Procedure of Investigations of Professional… Read More ...
The Pr. CCIT UP and Uttarakhand has held that Madam/Sir, Sub: Observation of the Hon’ble High Court in Civil Misc. Writ Petition (Tax) No. 723 of 2022 in the case of S.R. Cold Storage Vs. Union of India and others – Regarding – In reference to the above, the Sr. Standing Counsel of the department has informed that during the court proceedings the Hon’ble… Read More ...
The Supreme Court has held that Total Environment Building Systems Pvt ltd Vs The Deputy Commissioner of Commercial Taxes & Ors (Supreme Court) Date- 2nd August, 2022 Sub-whether before the introduction of Section 65(105)(zzzza) pertaining to introduction of works contract in the Finance Act, 1994 by the Finance Act, 2007 , service tax could have been levied on the works contracts?… Read More ...
The Supreme Court of India has held that Vidarbha Industries Power Limited Vs Axis Bank Limited(Supreme Court) Date -12th July, 2022 Sub-Whether NCLT has the power to look into merits and stall insolvency proceedings when an application is filed by a financial creditor u/s 7 of the Insolvency and Bankruptcy Code(IBC)- Landmark decision in favour of the defaulting company. The Supreme Court of… Read More ...
The Supreme Court has held that CCE Banglore Vs Northern Operating Systems Pvt ltd (Supreme Court) Date-19th May 2022 Sub-Services of employees of Overseas group company received by the Indian counter part on secondment held to be manpower services liable to be taxed under the service tax regime, though extended period of limitation held not liable to be involved. The Supreme… Read More ...
The Supreme Court has held that NOIDA Vs Anand Sonbhadra(17th May 2022) Forum-Supreme Court Sub-Whether a lessor would be a financial creditor or operational creditor under the IBC Law. The Supreme Court of India today in 186 page detailed judgement after considering all aspects of the meaning of lease including financial lease held that the Appellant in this case an operational… Read More ...
The Calcutta High Court has held that Srei Equipment Finance Limited Vs Additional/Joint Commissioner of Income-tax (Calcutta High Court) Date-10th May 2022 Sub- 1. Whether proceedings under the Income-tax Act,1961 has to be kept in abeyance once an order u/s 14 of the IBC code is passed. 2. Whether exchange of message in Chat box during the Video conference hearing can amount… Read More ...
The Supreme Court has held that S. 148 : Reassessment – Notice – Section 148 notices issued by the Assessing Officers shall be deemed to have been issued under Section 148A as substituted by the Finance Act, 2021 and to be treated as show¬ cause notices in terms of Section 148A(b) of the Act -The Assessing Officers shall, within 30 days… Read More ...