Date of the Judgment: July 18, 2013 Citation: 2013 INSC 509 Judges: H.L. Dattu, J., Dipak Misra, J. Can an assessee directly challenge a show cause notice issued under Section 153C of the Income Tax Act, 1961 in a writ petition? The Supreme Court of India addressed this procedural question in a batch of appeals. […]
Date of the Judgment: July 08, 2013 Citation: Civil Appeal No. 5338 of 2013 (Arising out of Special Leave Petition (Civil) No.34192 of 2012) Judges: H.L. Dattu, J., Dipak Misra, J. Can a delay in filing an appeal be excused if it was due to circumstances beyond the party’s control? The Supreme Court of India
LEGAL ISSUE: Whether the Income Tax Appellate Tribunal’s (ITAT) order was based on sufficient evidence regarding unexplained cash credits, and if the High Court erred in dismissing the appeal for lack of a substantial question of law. CASE TYPE: Income Tax Law Case Name: Vijay Kumar Talwar vs. Commissioner of Income Tax, Delhi [Judgment Date]:
Introduction Date of the Judgment: October 01, 2008 Citation: [Not Available in Source] Judges: S.B. Sinha, J., Cyriac Joseph, J. When can the Income Tax Department waive interest on delayed tax payments? The Supreme Court of India addressed this question in the case of B.M. Malani vs. Commissioner of Income Tax, focusing on the interpretation
Date of the Judgment: September 16, 2008 Citation: Commissioner of Income Tax, Madras v. Ponni Sugars & Chemicals Ltd., Civil Appeal No. 5694 of 2008 (arising out of S.L.P. (C) No. 7926/04) Judges: S.H. Kapadia, J., B. Sudershan Reddy, J. Are incentive subsidies received by businesses capital receipts or revenue receipts for income tax purposes?
Date of the Judgment: September 15, 2008 Citation: [Not Available in Source] Judges: C.K. Thakker, J., Lokeshwar Singh Panta, J. Can the Income Tax Appellate Tribunal rectify an order if it fails to consider a decision from the High Court? The Supreme Court addressed this question in the case of Assistant Commissioner, Income Tax vs.
Introduction Date of the Judgment: September 03, 2008 Citation: Civil Appeal No. 5475 of 2008 (Arising out of SLP(C) No. 7323 of 2007) Judges: Justice S.H. Kapadia and Justice B. Sudershan Reddy How should deductions be calculated for export businesses under Section 80HHC of the Income Tax Act when a company has both export and
Introduction Date of the Judgment: 05/10/2005 Citation: Appeal (civil) 2415 of 2004 Judges: B.P. Singh, Tarun Chatterjee & Altamas Kabir Can expenses incurred on a guest house be claimed as a deduction under the Income Tax Act, given the specific provisions regarding guest houses? The Supreme Court of India addressed this question in a case
