Judgements and Orders, Supreme Court and High courts of India

Levy of penalty against the persons who were not to the parties to the case – held that - The petitioners were not parties before the Tribunal when the order of remand was passed by the Tribunal. They were neither made parties by the exporters nor by

Penalty u/s 271(1)(C) – concealment of income – held that - there was a difference of opinion and there were three decisions in favour of the assessee which was ultimately decided against the assessee only after the return was filed by him and conseq

In this case, the ITAT gave an order favouring the I-T departments decision to levy tax on $1 million (about Rs 4.5 crore) paid by an Indian company to a Chinese firm for services rendered in China.

The only issue in assessee's appeal is against the adjustment of Rs.21,95,034/- made by the Transfer Pricing Officer in respect of transaction with associated enterprises which has been partly confirmed by Ld. CIT(A). The company is engaged in the ma

Facts and circumstances giving rise to the present appeal are that in order to fill up 15 posts of Junior Clerks in District Sonepur, applications were invited by an advertisement dated 25.06.1995. The advertisement made it clear that number of vacan

This is a unique case which reveals that an influential person can have allotment of a residential plot in discretionary quota within 48 hours of submission of application and then assert in Court that she has a right to have a land on a throwaway pr

Issue: When the differential duty is paid immediately upon the recovery of price difference through issuance of supplementary invoice, whether interest shall still be payable on such differential duty?

Service Tax - Goods Transport Agency Service - Pre-deposit: Prima-facie, the appellants have only reimbursed the freight expenses incurred by the suppliers and since the appellants' contracts that the suppliers were on F.O.R basis, it is the supplier

Chief Information Commissioner Wajahat Habibullah was hearing the plea of RTI applicant Rakesh Kumar Gupta who had sought inspection of records in a case at ITAT, related to Escorts Heart Institute and Research Centre.

In this case, the income being subject to tax is $I million paid by Indian company Ashapura Minechem to China Aluminium International Engineering Corp. The payment was made for services rendered by the Chinese company for bauxite testing. The final r