Judgements and Orders, Supreme Court and High courts of India

If a charitable trust applies for issuance of registration under section 12A within a short time span after its formation, registration cannot be denied by the concerned authority on the ground that no charitable activity has been commenced by the tr

In the present case, much less to speak of any process alien to law being adopted by the Courts below, as stated above, this Court does not find even any illegality or perversity in the orders passed by the Courts below. Hence, the present petition

Under Section 15I (3) read with Section 19 of the Securities and Exchange Board of India, 1992 – In respect of Adjudication order dated February 26, 2020 passed against Shri Ashok Kumar Damani (PAN: ACXPD6089R) in the matter of Illiquid Stock Options

A combined reading of the provisions of section 2A (2) of the MV Act and Entry No. 242A of Schedule I of the Rate Notification establishes that the battery pack is an essential character of an e-rickshaw. An electrically operated three-wheeled vehicl

Section 3(26) of the General Clauses Act, 1897 defines “immovable property” as to include land, benefits to arise out of the land, and things attached to the earth, or permanently fastened to anything attached to the earth. Applicability of the Gener

This judgement is quite loudable judgement in favour of the taxpayers having inverted duty structure. In regard to the applicability, since there is no contrary judgment in this issue till date, so, this judgement has pan India applicability.

When a statement recorded under Section 70 under GST CGST Act, 2017 is Relevant and Admissible? -Analysis of Section 136 of CGST Act, 2017

(i) Disallowance u/s 40(a)(ia), 40A(3) etc are intended to enforce due compliance of the requirement of other provisions of the Act and to ensure proper collection of tax as also transparency in dealings. The interest of a bonafide assessee who had m

In the case of Shailendra Swarup vs. the Deputy Director, Enforcement Directorate, the Supreme Court bench comprising of Justice Ashok Bhushan, and Justice R. Subhash Reddy delivered a judgment stating that the proceedings complying with section 68 o

As per the Gujarat AAR Decision in case of Shree Sawai Manoharlal Rathi it has been ruled that Interest on PPF and SB and on Personal Loans and Advanced to family/friends would be considered while calculating the "Aggregate Turnover".