selected casesss
This query is : Resolved
29 August 2009
can you pl z post me the selected cases of direct and indirect taxes applicable for this November examsss.
mail Id Is :bujji.manu@yahoo.co.in
mail Id Is :bujji.manu@yahoo.co.in
29 August 2009
Just Find out File in Caclubindia.com
29 August 2009
there is no file at this site..
can you show me the file link.
how did you prepare for your ca examss
can you show me the file link.
how did you prepare for your ca examss
23 July 2025
Here’s a curated list of important selected case laws for Direct and Indirect Taxes, typically relevant for CA/CS/CMA exams (e.g., November attempt). Please verify with your latest institute’s RTP / Supplement / Practice Manual, as cases can be updated each term.
📘 Selected Cases – Direct Tax (Income Tax Act, 1961)
1. McDowell & Co. Ltd. v. CTO (1985) 154 ITR 148 (SC)
Principle: Tax planning vs. tax evasion – colorable devices are not permissible.
2. CIT v. B.C. Srinivasa Setty (1981) 128 ITR 294 (SC)
Principle: No capital gain can arise if computation mechanism fails – goodwill self-generated.
3. CIT v. Miss P. Sarada (1998)
Principle: Clubbing of income when minor child’s income is diverted.
4. Karthikeya V. Sarabhai v. CIT (1997)
Principle: Gift of shares with preconditions is still a transfer.
5. CIT v. Mahindra & Mahindra Ltd. (2018) 93 taxmann.com 32 (SC)
Principle: Loan waiver not taxable as business income if originally not claimed as deduction.
6. CIT v. Woodward Governor India P. Ltd. (2009)
Principle: Loss on foreign exchange fluctuation is allowable if related to revenue item.
7. GKN Driveshafts (India) Ltd. v. ITO (2003)
Principle: Reassessment notice – Assessee has a right to seek reasons and file objections.
📕 Selected Cases – Indirect Tax (GST / Earlier Laws)
1. Mohit Minerals Pvt Ltd v. Union of India (2022) [SC]
Principle: GST on ocean freight under reverse charge is unconstitutional (composite supply).
2. Safari Retreats Pvt. Ltd. v. Chief Commissioner of CGST (Orissa HC, 2019)
Principle: ITC denial on immovable property construction challenged as unconstitutional.
3. ABB India Ltd v. CCE (2011)
Principle: CENVAT credit on input services admissible even for services used indirectly.
4. CCE v. Ultratech Cement Ltd. (2010)
Principle: Outdoor catering service for workers is not eligible for CENVAT credit.
5. CST v. Ernst & Young Pvt Ltd (2014)
Principle: Bundled services – classify based on dominant nature of supply (service tax era – applicable conceptually under GST too).
✅ Tips for Exam Preparation:
Refer ICAI / ICSI RTPs for the specific exam attempt.
Prepare brief facts, issue, ruling, and principle for each case.
Focus more on landmark SC/HC rulings and latest decisions affecting interpretation.
📘 Selected Cases – Direct Tax (Income Tax Act, 1961)
1. McDowell & Co. Ltd. v. CTO (1985) 154 ITR 148 (SC)
Principle: Tax planning vs. tax evasion – colorable devices are not permissible.
2. CIT v. B.C. Srinivasa Setty (1981) 128 ITR 294 (SC)
Principle: No capital gain can arise if computation mechanism fails – goodwill self-generated.
3. CIT v. Miss P. Sarada (1998)
Principle: Clubbing of income when minor child’s income is diverted.
4. Karthikeya V. Sarabhai v. CIT (1997)
Principle: Gift of shares with preconditions is still a transfer.
5. CIT v. Mahindra & Mahindra Ltd. (2018) 93 taxmann.com 32 (SC)
Principle: Loan waiver not taxable as business income if originally not claimed as deduction.
6. CIT v. Woodward Governor India P. Ltd. (2009)
Principle: Loss on foreign exchange fluctuation is allowable if related to revenue item.
7. GKN Driveshafts (India) Ltd. v. ITO (2003)
Principle: Reassessment notice – Assessee has a right to seek reasons and file objections.
📕 Selected Cases – Indirect Tax (GST / Earlier Laws)
1. Mohit Minerals Pvt Ltd v. Union of India (2022) [SC]
Principle: GST on ocean freight under reverse charge is unconstitutional (composite supply).
2. Safari Retreats Pvt. Ltd. v. Chief Commissioner of CGST (Orissa HC, 2019)
Principle: ITC denial on immovable property construction challenged as unconstitutional.
3. ABB India Ltd v. CCE (2011)
Principle: CENVAT credit on input services admissible even for services used indirectly.
4. CCE v. Ultratech Cement Ltd. (2010)
Principle: Outdoor catering service for workers is not eligible for CENVAT credit.
5. CST v. Ernst & Young Pvt Ltd (2014)
Principle: Bundled services – classify based on dominant nature of supply (service tax era – applicable conceptually under GST too).
✅ Tips for Exam Preparation:
Refer ICAI / ICSI RTPs for the specific exam attempt.
Prepare brief facts, issue, ruling, and principle for each case.
Focus more on landmark SC/HC rulings and latest decisions affecting interpretation.
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