Income Tax Act, 1961 – Section 271C – Penalty for failure to deduct tax at source – There shall not be any penalty leviable under Section 271C on mere delay in remittance of the TDS after deducting the same by the concerned assessee.
SUPREME COURT OF INDIA DIVISION BENCH M/S US TECHNOLOGIES INTERNATIONAL PRIVATE LIMITED — Appellant Vs. THE COMMISSIONER OF INCOME TAX — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…
Income Tax Act, 1961 – Domicile or the registration of the company is not at all relevant and the determinate test is where the sole right to manage and control of the company lies.
SUPREME COURT OF INDIA DIVISION BENCH MANSAROVAR COMMERCIAL PRIVATE LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX, DELHI — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. )…
Income Tax Act, 1961 – Section 80-IB – No deduction is admissible under section 80-IB of the Income Tax Act, 1961 on the profit earned from Duty Entitlement Pass Book Scheme/Duty Drawback Schemes.
SUPREME COURT OF INDIA DIVISION BENCH M/S. SARAF EXPORTS — Appellant Vs. COMMISSIONER OF INCOME TAX, JAIPUR-III — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. ) Civil…
Service tax – Import of design and drawings in a paper liable for payment of service tax under the design services
SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX — Appellant Vs. M/S SUZLON ENERGY LIMITED — Respondent ( Before : M.R. Shah and Krishna…
Acquisition of land – Determination of compensation – If 60% rise to the negotiated price is given, the same can be said to be just compensation and which can be said to be a fair compensation
SUPREME COURT OF INDIA DIVISION BENCH RAJALAKSHMI — Appellant Vs. THE SPECIAL TAHSILDAR (LA) KOYILANDY AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Civil…
Arbitration and Conciliation Act, 1996 – Section 34 – Benefit of exclusion of period during which Court is closed is available only when application for setting aside the award is filed within ‘prescribed period of limitation’ and it is not available in respect of period extendable by the Court in exercise of its discretion.
SUPREME COURT OF INDIA DIVISION BENCH BHIMASHANKAR SAHAKARI SAKKARE KARKHANE NIYAMITA — Appellant Vs. WALCHANDNAGAR INDUSTRIES LIMITED (WIL) — Respondent ( Before : M.R. Shah and Krishna Murari, JJ. )…
Registration Act, 1908 – Sections 17(1A) and 49 – Unregistered Agreement to Sell shall be admissible in evidence in a suit for specific performance and the proviso is exception to the first part of Section 49
SUPREME COURT OF INDIA DIVISION BENCH R. HEMALATHA — Appellant Vs. KASHTHURI — Respondent ( Before : M.R. Shah and Krishna Murari, JJ. ) Civil Appeal No. 2535 of 2023…
(CrPC) – Section 167(2) – Default bail – When the chargesheet has been filed within the period of extension, the accused is not entitled to be released on statutory/default bail.
SUPREME COURT OF INDIA DIVISION BENCH QAMAR GHANI USMANI — Appellant Vs. THE STATE OF GUJARAT — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Criminal Appeal…
High Court has exceeded jurisdiction in quashing the entire criminal proceedings in exercise of the limited powers under Section 482 Cr.P.C. and/or in exercise of the powers under Article 226 – unsustainable, quashed & set aside – Appeal allowed.
SUPREME COURT OF INDIA DIVISION BENCH CENTRAL BUREAU OF INVESTIGATION — Appellant Vs. ARYAN SINGH ETC. — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Criminal Appeal…
Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Once there shall be no deemed lapse of acquisition under Section 24(2) of the Act, 2013, the original writ petitioner shall not be entitled to the compensation as per the Act, 2013.
SUPREME COURT OF INDIA DIVISION BENCH NATIONAL CAPITAL TERRITORY OF DELHI AND OTHERS — Appellant Vs. SUBHASH CHANDER KHATRI AND OTHERS — Respondent ( Before : M.R. Shah and C.T.…






