Income Tax Act, 1961 with Section 44AB

Supreme Court Upholds Tender Award in Mining Lease Case: M/S Sri Venkateswara Constructions vs. State of Odisha (2025)

/ Bela M. Trivedi, Bids, Contract Law, Goods and Services Tax (GST), GST Certificate, GST Dues, Income Tax Act, 1961, Income Tax Act, 1961 with Section 44AB, Judges, Prasanna B. Varale, Tender

Introduction Date of the Judgment: April 25, 2025 Citation: 2025 INSC 580 Judges: Bela M. Trivedi and Prasanna B. Varale When is a bidder considered to have met all tender conditions? The Supreme Court of India addressed this question in a recent case involving a dispute over the award of a long-term mining lease. The […]

Supreme Court Upholds Tender Award in Mining Lease Case: M/S Sri Venkateswara Constructions vs. State of Odisha (2025) Read Post »

Supreme Court Upholds ICAI’s Power to Limit Tax Audits, Grants Relief for Past Violations: Shaji Poulose vs. Institute of Chartered Accountants of India (2024) INSC 451 (17 May 2024)

/ Chartered Accountants Act, 1949, Chartered Accountants Act, 1949 with Sections 15, 22 and 30, Constitutional Law, Constitutional Law with Article 19(1)(g), Constitutional Law with Article 19(6), Fundamental Rights, Income Tax Act, 1961, Income Tax Act, 1961 with Section 44AB, Professional Misconduct, Regulations and Development, Special Audit, Tax Audit

Supreme Court Upholds ICAI’s Power to Limit Tax Audits, Grants Relief for Past Violations Date of the Judgment: 17 May 2024 Citation: (2024) INSC 451 Judges: Justice B.V. Nagarathna and Justice Augustine George Masih. Can a professional body like the Institute of Chartered Accountants of India (ICAI) limit the number of tax audits a chartered

Supreme Court Upholds ICAI’s Power to Limit Tax Audits, Grants Relief for Past Violations: Shaji Poulose vs. Institute of Chartered Accountants of India (2024) INSC 451 (17 May 2024) Read Post »

Supreme Court clarifies taxability of interest on share application money: Commissioner of Income Tax vs. Shree Rama Multi Tech Ltd (2018)

/ Abhay Manohar Sapre, Income Tax Act, 1961, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 240, Income Tax Act, 1961 with Section 44AB, Judges, R.K. Agrawal

Supreme Court on Taxability of Interest on Share Application Money: Commissioner of Income Tax vs. Shree Rama Multi Tech Ltd (2018) LEGAL ISSUE: Whether interest earned on share application money is taxable income. CASE TYPE: Income Tax. Case Name: The Commissioner of Income Tax-IV, Ahmedabad vs. M/s. Shree Rama Multi Tech Ltd. [Judgment Date]: 24

Supreme Court clarifies taxability of interest on share application money: Commissioner of Income Tax vs. Shree Rama Multi Tech Ltd (2018) Read Post »

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