Income Tax Act, 1961

Supreme Court Remands Income Tax Reassessment Case: Vishal Ashwin Patel vs. Assistant Commissioner of Income Tax (28 March 2022)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 226, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Judges, M. R. Shah, Reassessment Proceedings, Writ Jurisdiction

Supreme Court Remands Income Tax Reassessment Case: Vishal Ashwin Patel vs. Assistant Commissioner of Income Tax (2022) LEGAL ISSUE: Whether the High Court can dismiss a writ petition challenging the reopening of income tax assessment without a reasoned order. CASE TYPE: Income Tax Reassessment Case Name: Vishal Ashwin Patel vs. Assistant Commissioner of Income Tax […]

Supreme Court Remands Income Tax Reassessment Case: Vishal Ashwin Patel vs. Assistant Commissioner of Income Tax (28 March 2022) Read Post »

Supreme Court orders fresh review of Income Tax Appeals: Principal Commissioner of Income Tax vs. Motisons Entertainment India Pvt. Ltd. (2022)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 56(1), Judges, S. Ravindra Bhat, Uday Umesh Lalit

Supreme Court orders fresh review of Income Tax Appeals: Principal Commissioner of Income Tax vs. Motisons Entertainment India Pvt. Ltd. (2022) LEGAL ISSUE: Whether the High Court was justified in disposing of the Income Tax Appeal with a one-paragraph order without discussing the issues that arose for consideration. CASE TYPE: Income Tax Case Name: Principal

Supreme Court orders fresh review of Income Tax Appeals: Principal Commissioner of Income Tax vs. Motisons Entertainment India Pvt. Ltd. (2022) Read Post »

Supreme Court Disallows Tax Benefits on Freebies Given to Doctors: Apex Laboratories vs. Deputy Commissioner of Income Tax (22 Feb 2022)

/ Business Expenditure, Contract Act, 1872, Contract Act, 1872 with Section 23, Income Tax Act, 1961, Income Tax Act, 1961 with Section 37(1), Judges, Public Policy, S. Ravindra Bhat, Uday Umesh Lalit

Supreme Court Disallows Tax Benefits on Freebies Given to Doctors: Apex Laboratories vs. Deputy Commissioner of Income Tax (22 Feb 2022) LEGAL ISSUE: Whether pharmaceutical companies can claim tax deductions on expenses incurred for providing freebies to medical practitioners. CASE TYPE: Income Tax Law Case Name: M/s Apex Laboratories Pvt. Ltd. vs. Deputy Commissioner of

Supreme Court Disallows Tax Benefits on Freebies Given to Doctors: Apex Laboratories vs. Deputy Commissioner of Income Tax (22 Feb 2022) Read Post »

Supreme Court Upholds Auction Sale: Deenadayal Nagari Sahakari Bank Ltd. vs. Munjaji (2022)

/ Auction Law, Auction Sale, B.V. Nagarathna, Judges, M.R. Shah, Maharashtra Co-operative Societies Act, 1960, Maharashtra Co-operative Societies Act, 1960 with Section 101, Maharashtra Co-operative Societies Rules, 1961 with Rule 107, Recovery of Debt

Supreme Court Upholds Auction Sale: Deenadayal Nagari Sahakari Bank Ltd. vs. Munjaji (2022) LEGAL ISSUE: Whether the High Court was right in setting aside an auction sale due to alleged procedural irregularities under the Maharashtra Co-operative Societies Rules, 1961. CASE TYPE: Recovery of Debt/Cooperative Law Case Name: Deenadayal Nagari Sahakari Bank Ltd. & Another vs.

Supreme Court Upholds Auction Sale: Deenadayal Nagari Sahakari Bank Ltd. vs. Munjaji (2022) Read Post »

Supreme Court clarifies the scope of Section 50 of the NDPS Act regarding personal search: Dayalu Kashyap vs. State of Chhattisgarh (25 January 2022)

/ Criminal Law, Judges, M.M. Sundresh, Narcotic Drugs and Psychotropic Substances Act, 1985, Narcotic Drugs and Psychotropic Substances Act, 1985 with Section 50, Narcotics, Sanjay Kishan Kaul, Search and Seizure

Supreme Court Clarifies Scope of Section 50 of NDPS Act in Dayalu Kashyap vs. State of Chhattisgarh (2022) LEGAL ISSUE: Whether the recovery of contraband from a bag carried by an individual, rather than a personal search, is subject to the requirements of Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS

Supreme Court clarifies the scope of Section 50 of the NDPS Act regarding personal search: Dayalu Kashyap vs. State of Chhattisgarh (25 January 2022) Read Post »

Supreme Court clarifies the limited scope of Section 254(2) of the Income Tax Act in tax appeals: Commissioner of Income Tax vs. Reliance Telecom (2021)

/ B.V. Nagarathna, Civil Procedure Code, Civil Procedure Code with Order XLVII Rule 1, Income Tax Act, 1961, Income Tax Act, 1961 with Section 254(2), Income Tax Appeals, Judges, M.R. Shah, Taxation

Supreme Court Clarifies Scope of Section 254(2) of Income Tax Act in Reliance Telecom Case (2021) LEGAL ISSUE: Scope of power of Income Tax Appellate Tribunal to rectify its order under Section 254(2) of the Income Tax Act, 1961. CASE TYPE: Income Tax Appeal Case Name: Commissioner of Income Tax (IT-4), Mumbai vs. M/s Reliance

Supreme Court clarifies the limited scope of Section 254(2) of the Income Tax Act in tax appeals: Commissioner of Income Tax vs. Reliance Telecom (2021) Read Post »

Supreme Court allows adjustment of protest payments against pre-deposit for appeals under Maharashtra Value Added Tax Act: VVF (India) Limited vs. State of Maharashtra (2021) INSC 722 (03 December 2021)

/ A.S. Bopanna, Constitutional Law, Constitutional Law with Article 226, Dhananjaya Y Chandrachud, Judges, Maharashtra Value Added Tax Act, 2002, Maharashtra Value Added Tax Act, 2002 with Section 26(6A), Pre-deposit for appeals, Tax Assessment

Supreme Court Allows Adjustment of Protest Payments Against Pre-Deposit for Appeals in Maharashtra VAT Act Date of the Judgment: 03 December 2021 Citation: (2021) INSC 722 Judges: Dr. Dhananjaya Y Chandrachud, J and A.S. Bopanna, J Can a payment made under protest before an assessment order be considered as part of the mandatory pre-deposit required

Supreme Court allows adjustment of protest payments against pre-deposit for appeals under Maharashtra Value Added Tax Act: VVF (India) Limited vs. State of Maharashtra (2021) INSC 722 (03 December 2021) Read Post »

Supreme Court clarifies the limitation period for revisions under Section 263 of the Income Tax Act: Commissioner of Income Tax vs. Mohammed Meeran Shahul Hameed (2021)

/ A. S. Bopanna, Income Tax Act, 1961, Income Tax Act, 1961 with Section 263, Judges, Limitation Period, M. R. Shah, Revision of Assessment Order

Supreme Court Clarifies Limitation for Section 263 Income Tax Revisions: Commissioner of Income Tax vs. Mohammed Meeran Shahul Hameed (2021) LEGAL ISSUE: Interpretation of the limitation period for revision orders under Section 263 of the Income Tax Act, 1961. CASE TYPE: Income Tax Law. Case Name: The Commissioner of Income Tax, Chennai vs. Mohammed Meeran

Supreme Court clarifies the limitation period for revisions under Section 263 of the Income Tax Act: Commissioner of Income Tax vs. Mohammed Meeran Shahul Hameed (2021) Read Post »

Supreme Court Permits Withdrawal of Appeals in Income Tax Case: Vodafone Essar Cellular Ltd. vs. Assistant Commissioner of Income Tax (29 September 2021)

/ Bela M. Trivedi, Income Tax, Income Tax Act, 1961, Income Tax Act, 1961 with Appeals, Judges, S. Ravindra Bhat, Supreme Court Procedure, Supreme Court Procedure with Appeals, Uday Umesh Lalit, Withdrawal of Appeals

Vodafone Essar Cellular Ltd. vs. Assistant Commissioner of Income Tax: Supreme Court Allows Withdrawal of Appeals LEGAL ISSUE: Withdrawal of appeals by the appellant. CASE TYPE: Income Tax Case Name: Vodafone Essar Cellular Ltd. vs. Assistant Commissioner of Income Tax [Judgment Date]: 29 September 2021 Introduction Date of the Judgment: 29 September 2021 Judges: Uday

Supreme Court Permits Withdrawal of Appeals in Income Tax Case: Vodafone Essar Cellular Ltd. vs. Assistant Commissioner of Income Tax (29 September 2021) Read Post »

Supreme Court Restores Review Petition in Income Tax Exemption Case: Commissioner of Income Tax vs. Subros Educational Society (20 September 2021)

/ Delay Condonation, Income Tax Act, 1961, Income Tax Act, 1961 with Section 254, Income Tax Exemption, Judges, Procedural Law, Review Petition, Vikram Nath

Supreme Court Restores Review Petition in Income Tax Exemption Case: Commissioner of Income Tax vs. Subros Educational Society (20 September 2021) LEGAL ISSUE: Whether a review petition should be restored after a delay. CASE TYPE: Income Tax Exemption. Case Name: Commissioner of Income Tax (Exemption) vs. Subros Educational Society. [Judgment Date]: 20 September 2021 Date

Supreme Court Restores Review Petition in Income Tax Exemption Case: Commissioner of Income Tax vs. Subros Educational Society (20 September 2021) Read Post »

Supreme Court clarifies disallowance of interest under Section 14A of Income Tax Act for Banks: South Indian Bank Ltd. vs. Commissioner of Income Tax (2021)

/ Disallowance of Expenditure, Exempt Income, Hrishikesh Roy, Income Tax Act, 1961, Income Tax Act, 1961 with Section 14A, Judges, Sanjay Kishan Kaul

Supreme Court on Disallowance of Interest under Section 14A of Income Tax Act for Banks LEGAL ISSUE: Whether proportionate disallowance of interest paid by banks is required under Section 14A of the Income Tax Act for investments in tax-free bonds/securities when the banks have sufficient interest-free funds. CASE TYPE: Income Tax Case Name: South Indian

Supreme Court clarifies disallowance of interest under Section 14A of Income Tax Act for Banks: South Indian Bank Ltd. vs. Commissioner of Income Tax (2021) Read Post »

Supreme Court clarifies scope of deduction under Section 80-IA of the Income Tax Act in power generation business: Commissioner of Income Tax vs. Reliance Energy Ltd. (28 April 2021)

/ Deductions, Income Tax Act, 1961, Income Tax Act, 1961 with Section 80-IA, Income Tax Act, 1961 with Section 80AB, Judges, L. Nageswara Rao, Vineet Saran

Supreme Court Clarifies Deduction Under Section 80-IA of Income Tax Act: Reliance Energy Ltd. vs. Commissioner of Income Tax (2021) Date of the Judgment: 28 April 2021 Citation: 2021 INSC 243 Judges: L. Nageswara Rao, J. and Vineet Saran, J. Can deductions under Section 80-IA of the Income Tax Act be limited to ‘business income’,

Supreme Court clarifies scope of deduction under Section 80-IA of the Income Tax Act in power generation business: Commissioner of Income Tax vs. Reliance Energy Ltd. (28 April 2021) Read Post »

Scroll to Top