M.R. Shah

Supreme Court overturns High Court’s quashing of criminal proceedings in CBI vs. Aryan Singh (2023)

/ C.T. Ravikumar, Criminal Procedure Code, 1973, Criminal Procedure Code, 1973 with Section 482, Indian Penal Code, 1860, Indian Penal Code, 1860 with Section 365, Indian Penal Code, 1860 with Section 452, Judges, M.R. Shah

Supreme Court overturns High Court’s quashing of criminal proceedings in CBI vs. Aryan Singh (2023) LEGAL ISSUE: Scope of powers under Section 482 of the Criminal Procedure Code (Cr.P.C.) for quashing criminal proceedings at the pre-trial stage. CASE TYPE: Criminal Law. Case Name: Central Bureau of Investigation vs. Aryan Singh Etc. Judgment Date: April 10, […]

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Supreme Court overturns High Court order quashing criminal proceedings: CBI vs. Aryan Singh (2023) INSC 338 (10 April 2023)

/ C.T. Ravikumar, Code of Criminal Procedure, 1973, Code of Criminal Procedure, 1973 with Section 482, Indian Penal Code, 1860, Indian Penal Code, 1860 with Section 120-B, Judges, M.R. Shah, Offences Against Human Body

Supreme Court overturns High Court order quashing criminal proceedings: CBI vs. Aryan Singh (2023) INSC 338 (10 April 2023) LEGAL ISSUE: Whether the High Court exceeded its jurisdiction under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) by quashing criminal proceedings at the stage of discharge. CASE TYPE: Criminal Law Case Name: Central

Supreme Court overturns High Court order quashing criminal proceedings: CBI vs. Aryan Singh (2023) INSC 338 (10 April 2023) Read Post »

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 371-F, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 234A, Income Tax Act, 1961 with Section 6(3), Judges, M.R. Shah

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Applicability of the Income Tax Act, 1961 to companies registered in Sikkim but controlled from Delhi. CASE TYPE: Income Tax Law Case Name: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023) Read Post »

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 371-F, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 2(35), Income Tax Act, 1961 with Section 6(3), Judges, M.R. Shah

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023) LEGAL ISSUE: Applicability of the Income Tax Act, 1961 to companies registered in Sikkim but with control and management in India. CASE TYPE: Income Tax Case Name: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023) Read Post »

Supreme Court clarifies land acquisition lapse under Section 24(2) of the 2013 Act: NCT of Delhi vs. Subhash Chander Khatri (2023)

/ C.T. Ravikumar, Compensation, Judges, Land Acquisition Act, 1894, Land Acquisition Act, 1894 with Section 16, Land Acquisition Act, 1894 with Section 31, M.R. Shah, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 with Section 24(2)

Supreme Court Clarifies Land Acquisition Lapse Under Section 24(2) of the 2013 Act: NCT of Delhi vs. Subhash Chander Khatri (2023) Date of the Judgment: April 10, 2023 Citation: Civil Appeal No. 1987 of 2023 (@ Special Leave Petition (Civil) No. 6169 of 2023) (@ Diary No.37735 of 2022) Judges: M.R. Shah, J. and C.T.

Supreme Court clarifies land acquisition lapse under Section 24(2) of the 2013 Act: NCT of Delhi vs. Subhash Chander Khatri (2023) Read Post »

Supreme Court clarifies penalty for late TDS remittance: US Technologies vs. Commissioner of Income Tax (2023)

/ C.T. Ravikumar, Income Tax Act, 1961, Income Tax Act, 1961 with Section 201(1A), Income Tax Act, 1961 with Section 271C, Income Tax Act, 1961 with Section 273B, Judges, M.R. Shah

Supreme Court Clarifies Penalty for Late TDS Remittance: US Technologies vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Whether penalty under Section 271C of the Income Tax Act, 1961 is applicable on belated remittance of Tax Deducted at Source (TDS). CASE TYPE: Income Tax Law Case Name: M/s US Technologies International Pvt. Ltd. vs. The

Supreme Court clarifies penalty for late TDS remittance: US Technologies vs. Commissioner of Income Tax (2023) Read Post »

Supreme Court Clarifies Penalty for Late TDS Remittance Under Section 271C of the Income Tax Act

/ C.T. Ravikumar, Income Tax Act, 1961, Income Tax Act, 1961 with Section 201(1A), Income Tax Act, 1961 with Section 271C, Income Tax Act, 1961 with Section 276B, Judges, M.R. Shah

Supreme Court Clarifies Penalty for Late TDS Remittance Under Section 271C of the Income Tax Act LEGAL ISSUE: Whether penalty under Section 271C of the Income Tax Act, 1961 can be levied for the belated remittance of Tax Deducted at Source (TDS). CASE TYPE: Income Tax Law Case Name: M/s US Technologies International Pvt. Ltd.

Supreme Court Clarifies Penalty for Late TDS Remittance Under Section 271C of the Income Tax Act Read Post »

Supreme Court Clarifies Taxability of Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd. (2023)

/ Customs Act, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzzzd), Finance Act, 1994 with Section 65(35b), Judges, Krishna Murari, M.R. Shah

Supreme Court Rules on Service Tax for Imported Engineering Designs LEGAL ISSUE: Whether “Engineering Design & Drawings” imported for manufacturing Wind Turbine Generators (WTG) are subject to service tax as “Design Services”. CASE TYPE: Service Tax Law Case Name: Commissioner of Customs, Central Excise & Service Tax vs. M/s Suzlon Energy Ltd. Judgment Date: April

Supreme Court Clarifies Taxability of Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd. (2023) Read Post »

Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023)

/ Customs Act, Design Services, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzzzd), Finance Act, 1994 with Section 65(36b), Judges, Krishna Murari, M.R. Shah

Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023) LEGAL ISSUE: Whether “Engineering Design & Drawings” imported for manufacturing Wind Turbine Generators (WTG) are subject to service tax as “Design Services”. CASE TYPE: Service Tax Case Name: Commissioner of Customs, Central Excise & Service Tax vs.

Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023) Read Post »

Supreme Court Denies Tax Deduction on DEPB and Duty Drawback: Saraf Exports vs. Commissioner of Income Tax (2023)

/ B.V. Nagarathna, Customs Act, 1962, Customs Act, 1962 with Section 75, Income Tax Act, 1961, Income Tax Act, 1961 with Section 28, Income Tax Act, 1961 with Section 80-IB, Judges, M.R. Shah

Supreme Court Denies Tax Deduction on DEPB and Duty Drawback: Saraf Exports vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Whether income from Duty Entitlement Pass Book (DEPB) and Duty Drawback schemes qualifies for tax deductions under Section 80-IB of the Income Tax Act, 1961. CASE TYPE: Income Tax Law Case Name: M/s. Saraf Exports

Supreme Court Denies Tax Deduction on DEPB and Duty Drawback: Saraf Exports vs. Commissioner of Income Tax (2023) Read Post »

Section 153C of the Income Tax Act: Supreme Court clarifies applicability to searches before June 2015

/ B.V. Nagarathna, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153A, Income Tax Act, 1961 with Section 153C, Judges, M.R. Shah

Supreme Court Clarifies Scope of Section 153C of Income Tax Act for Searches Before June 2015 LEGAL ISSUE: Applicability of amended Section 153C of the Income Tax Act, 1961 to searches conducted before the amendment date. CASE TYPE: Income Tax Law Case Name: Income Tax Officer vs. Vikram Sujitkumar Bhatia [Judgment Date]: April 6, 2023

Section 153C of the Income Tax Act: Supreme Court clarifies applicability to searches before June 2015 Read Post »

Supreme Court clarifies ‘cost of improvement’ under Section 55(1)(b) of the IT Act: Commissioner of Income Tax vs. M/s. Paville Projects Pvt. Ltd. (2023)

/ A.S. Bopanna, Capital Gains, Income Tax Act, 1961, Income Tax Act, 1961 with Section 263, Income Tax Act, 1961 with Section 55(1)(b), Judges, M.R. Shah

Supreme Court clarifies ‘cost of improvement’ under Section 55(1)(b) of the IT Act: Commissioner of Income Tax vs. M/s. Paville Projects Pvt. Ltd. (2023) Date of the Judgment: April 06, 2023 Citation: Civil Appeal No. 6126 of 2021 (@ SLP (C) NO. 13380 OF 2018) Judges: M.R. Shah, J. and A.S. Bopanna, J. Can payments

Supreme Court clarifies ‘cost of improvement’ under Section 55(1)(b) of the IT Act: Commissioner of Income Tax vs. M/s. Paville Projects Pvt. Ltd. (2023) Read Post »

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