Judgements and Orders, Supreme Court and High courts of India

The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad ("the Tribunal") in the case of M/s.Talala Taluka Sahakari Khand Udyog Mandali Limited v. Commissioner of Central Excise and Service Tax [Service Tax Appeal No. 10372 of 2012—DB] dated

The Hon'ble Delhi High Court ("the High Court") in the case of M/s.Usha Rani Girdhar v. Income Tax Officer [W.P. (C) 16090 of 2022]dated November 25, 2022, held that Assessing officer ("the AO") cannot add primary allegation in Notice by issuing Supp

The CESTAT, New Delhi in M/s Ayyan Energy Resources (P) Ltd. v. Commissioner [Customs Appeal No. 567 of 2011 dated December 6, 2022] upheld the order passed by the Revenue Department confiscating the waste oil and imposing the penalty on import of th

The Hon'ble Delhi High Court in C.A. Sanjay Jain v. Institute of Chartered Accountants of India & Ors. [W.P.(C) 3372/2020, CM APPL. 11964/2020 dated December 16, 2022] has held that the Institute of Chartered Accountants of India ("ICAI") can exercis

The ITAT ruled in favour of revenue on basis of a judgment delivered by the Apex Court in the case of Satyam Infoway Ltd. v. Siffynet Solutions (P.) Ltd. AIR 2004 SC 3540.

Whether the repayment of loan in cash in contravention of the provisions of section 269T of the Income Tax Act 1961 will attracts Penalty u/s 271E of the Income Tax Act, 1961?"

Once allotment is made to less than fifty allottees by way of private allotment the first proviso to Section 67(3) clearly makes it a private issue and not a public issue.

Whether High Court erred in holding that newly registered Trust was entitled for registration under Section 12AA of Income Tax Act, 1961 Act on basis of its objects, without any activity having been undertaken?

The Income Tax Appellate Tribunal, Hyderabad ("the ITAT") in DCIT v. Omega Shelters Pvt Ltd [I.T.A. No. 612/Hyd/2017 dated October 31, 2022] held that expenditure incurred for construction of a new facility and subsequently abandoned at work-in-progr

Reference is answered by holding that the power of a police officer under Section 102 of the Code to seize any property, which may befound under circumstances that create suspicion of the commission of any offence, would not include the powerto attac