Judgements and Orders, Supreme Court and High courts of India

Assessee was a MAT company at the relevant time. On 30.10.2001, it filed its return of income for assessment year 2001-02. The said return was accompanied by statutory audit report claiming deduction under Section 80HHC of the Income-tax Act, 1961 (f

This appeal, by special leave, filed by the State of Maharashtra and its functionaries, arises out of the judgment dated 26th April, 2007 delivered by the High Court of Judicature at Bombay in Writ Petition No.1721 of 2004. By the impugned judgment,

A show cause notice, dated 20th August 1999, was issued to the assessee, alleging therein that MODVAT credit availed of on steel plates and M.S. channels used in the fabrication of chimney, was inadmissible as the subject items were not “capital good

This appeal, by special leave, at the instance of the Revenueis directed against the judgment and order dated 27th June, 2001 delivered by the High Court of Gujarat at Ahmedabad in Income Tax Reference No.44 of 1986. By the impugned judgment, the Hig

Works Contract Service: Stay: The work executed is in respect of the irrigation services and is not for any commerce or industry. The activities which are concerned with welfare of the citizens of this country has been excluded from the liability of

In this case the Hon' Court held that the mere fact that the blank cheque was subsequently filled by the drawee shall not affect the validity and shall not amount to material alteration. Statement u/s 313 of the Cr.P.C is not an evidence since it is

S. 195 (1) TDS obligation does not arise if the payment is not chargeable to tax. Samsung Electronics not followed

Excise - Indirect Tax - Central Excise Act, 1944, ss. 2 (d) and 11A - Central Excise Rules, 1944, r. 173Q(1) - Central Excise Tariff Act, 1985, heading 5905.10 - Excisable good - Unvulcanised sandwiched fabric/ Double textured rubberized fabrics

Judgment on Ambani gas dispute

Income Tax Act, 1961 — Section 36(1)(vii) — deduction under — the Assessing Officer disallowed a sum of Rs.7,10,47,161/- which the assessee-Bank had reduced from Loans and Advances or Debtors on the ground that the impugned bad debt had not been writ