Judgements Uploaded By Users In Category: Other Laws
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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 ...
The Supreme Court of India has held that Haris Marine Products Vs Export Credit Guarantee Corporation (ECGC) Limited (Supreme Court) Date-25th April,2022 Sub-When goods can be said to have been despatched/shipped in case of Marine Insurance guaranteeing default in payment by the Overseas Buyer. An interesting issue arose in this case when three judges bench of Supreme Court was called upon to decide… Read More ...
The Supreme Court has held that Augustan Textile Colours Pvt ltd Vs Director of Industries & Anr (Supreme Court) Date-8th April,2022 Sub- Doctrine of Promissory estoppel- Tax exemption in respect of Works Contract made under SICA Act 1985- whether can be withdrawn by subsequent notification under the Kerala State Sales Tax Act? The limited question in this appeal was the validity… Read More ...
The Supreme Court has held that Noel Harper & Ors Vs Union of India & Anr(Supreme Court) Date-8th April,2022 Sub-Whether amendment made to Section 7, 12(1A),12A and 17(1) of Foreign Contribution(Regulation) Act, 2010 are manifestly arbitrary, unreasonable and imprinting upon the fundamental rights guaranteed to the petitioners under Articles 14, 19 and 21 of the Constitution. The Supreme Court three judges… Read More ...