Judgements and Orders, Supreme Court and High courts of India

It is clear that confidential information submitted before Settlement Commission cannot be basis of addition in the assessment proceedings. The AO must have with him some incriminating materials in hand to substantiate addition made on the basis of i

The Supreme Court of India has passed the verdict on an appeal of Vodafone by which the Company had challenged the order of NCDRC (National Consumer Disputes Redressal Commission) by which it had firmed the view of State Consumer Disputes Redressal C

Sale of a technical concept, that the assessee developed on his own, with respect to website malware monitoring, assessable as business income.

The Adjudicating Authority, the National Company Law Tribunal, Hyderabad Bench (NCLT), on January 21, 2019 approved MSL's resolution plan, which among other things involved an upfront payment of Rs 477 crores. While approving the resolution plan, the

The CESTAT, Delhi in M/s Rajasthan Rajya VidhyutPrasaran Nigam Ltd. v. Commissioner of CGST, Customs [Service Tax Appeal No. 53020 of 2018 dated January 01, 2022] set aside the order passed by the Revenue Department confirming demand of service tax o

The Hon'ble Karnataka High Court in Taghar Vasudeva Ambrish v. Appellate Authority for Advance Ruling Karnataka [W.P. No. 14891 of 2020 (T-RES) dated February 07, 2022] quashed the order passed by the AAAR, denying exemption to the assessee on the se

The Hon’ble Madras High Court in V. Venkata Siva Kumar v. Union of India & Ors. [W.P. No. 32279 of 2013 dated January 21, 2022] quashed the decision of Disciplinary Board of the ICAI against the Chartered Accountant alleged of committing of misconduc

The CESTAT, New Delhi in M/S Subhash Light House v. Commissioner, Central Goods & Service [Service Tax Appeal No. 50176 of 2019 Tax, Audit-II dated February 02, 2022] held that the gensets were made available for delivery to the clients as per the ag

The Hon'ble Allahabad High Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors. [Writ Tax No. - 1029 of 2021 dated February 04, 2022] held that the Revenue Department cannot issue assessment orders without giving the assess

The Hon’ble Delhi High Court in Shakti Shiva Magnets Private Limited v. Assistant Commissioner & Ors [W.P.(C) 1559/2022 dated January 31, 2022] quashed the Show Cause Notice (‘’SCN’’) issued by the Revenue Department suspending GST registration of th