Supreme Court Remands Tax Appeal for Reasoned Decision: Principal Commissioner of Income Tax vs. Bajaj Herbals (2022) LEGAL ISSUE: Whether a High Court can dismiss a tax appeal without providing a reasoned order. CASE TYPE: Income Tax Appeal. Case Name: The Principal Commissioner of Income Tax-1 vs. M/s. Bajaj Herbals Pvt. Ltd. Judgment Date: April […]
Supreme Court sets aside High Court order on Section 148 Income Tax Act notice: Pr. Commissioner of Income Tax vs. Nokia India Pvt. Ltd. (2019) LEGAL ISSUE: Whether the High Court was right in dismissing the Revenue’s appeal in limine, holding that it did not involve any substantial question of law, regarding the legality of
Supreme Court Dismisses Tax Appeals Below 1 Crore: Commissioner of Income Tax vs. Hotel and Allied Trades (P) Ltd. (2018) LEGAL ISSUE: Whether appeals with a tax effect below ₹1 crore should be dismissed based on a Central Board of Direct Taxes (CBDT) circular. CASE TYPE: Tax Law Case Name: Commissioner of Income Tax, Kochi
Date of the Judgment: 23 November 2017 Citation: 2017 INSC 1041 Judges: Rohinton Fali Nariman, J., Sanjay Kishan Kaul, J. Can the Income Tax Department apply new circulars about tax limits to old cases? The Supreme Court of India addressed this important question in a judgment. The court clarified that circulars issued by the Income
