Judgements and Orders, Supreme Court and High courts of India

The Odisha High Court observed that there was no documentary evidence to support the fact that JSW ISD Maharashtra has been awarded with the contract in the State of Odisha, and that the tax was deposited by JSW Odisha on behalf of JSW ISD Maharashtr

The Hon’ble High Court disposed the writ petitions in favour of taxpayer by setting aside the aforesaid impugned orders and remanding these cases to consider afresh

The CESTAT, Ahmedabad in Mr. Anil Dudalal Kaneria v. C.C.E.-Bharuch [Excise Appeal No.10079 of 2019] has held that a huge personal penalty cannot be imposed on the Chairman of the Company who is not looking after the accounts of the goods manufacture

Hon'ble Supreme Court in its judgment dated 10/02/2022 clarified that banks cannot be restrained from selling the mortgaged property by holding public auction and realize the outstanding dues, unless the borrower pays entire amount outstanding along

One important aspect which escaped the attention of the Ld. Liquidator & the bench is that there is no provision in the Code for consideration of claim of any party including govt. dues, falling due after the liquidation commencement date. Liquidator

The following case is an important judgement for determining the difference between 'Contract of Service' and 'Contract for Service'. The Court helped determine that there are often times that legislations overlap each other which leads to exclusion

DELHI BENCH OF ITAT RULED THAT even if the Company has been struck off from the register of Companies, an appeal filed by it against the revenue department does not become ineffective or infructuous and is maintainable.

The Delhi, CESTAT in M/s Seher v. Commissioner of Service Tax Delhi [Service Tax Appeal No. 52708 of 2016dated June 13, 2022] held that, service tax is not payable on reimbursement of expensesas the nature of service should make no difference to the

The Hon'ble Bombay High Court in this case held that Tribunal has no power to review its own decision in the case of same assessee in earlier years

The court held that the assessment of loss by an approved surveyor is a prerequisite for the settlement of insurance claims. A surveyor report is statutorily recognized and is a basic document in determining claims. However, the surveyor report is no