Judgements and Orders, Supreme Court and High courts of India

The CESTAT, Kolkata in M/s. Bhootpurva Sainik Kalyan Sangh v. Commissioner of Central Excise & Service Tax [Service Tax Appeal No.566 of 2011 dated May 11,2023] held that, there should be mens rea to evade payment of service tax for demand of service

This is a summary of a legal case where the petitioner is seeking to quash a seizure order issued by the respondent under Section 67 of the UPGST Act.

The CESTAT, Chennai in M/s. Rani Meyyammai Towers v. Commissioner of Service Tax[Final Order No. 40307-40308 of 2023 dated April 26, 2023] has set aside the order demanding Service Tax on construction of flats under the category of Construction of Co

The Supreme Court has set aside the Rajasthan High Court's order of allowing the loss claimed by assessee on account of confiscation of silver bars by the Customs department, as 'business loss' under Section 37(1) of the Income Tax Act, 1961. The ass

The Supreme Court has held that in a case of negligence committed by Doctor, the Insurance Company which covered the Doctor would have to reimburse the compensation to the complainant to the extent of its liability under the Insurance Policy as, agai

The insertion of time of commencement of the policy on a particular date is perfectly in accordance with law and it does not contravene any provisions either of the Motor Vehicles Act or the Insurance Act.,1938.

In the case on hand, there was no insurance coverage on the date of the accident and so, the respondent No. 1 insurance company is not liable. The Tribunal has correctly found and directed respondent No. 2, owner of the lorry to pay the compensation

The claim must be allowed to be resisted, on the ground of fraud now alleged by the Insurance Company. If we fail to afford to the Insurance Company an opportunity to substantiate their contentions it might certainly lead to serious miscarriage of ju

When the addition is on estimated basis, penalty u/s. 271(1)(c) of the Act cannot be levied on such ad hoc estimated income. The disallowance of purchases on ad-hoc basis does not tantamount to furnishing inaccurate particulars of income under the pr

THE ITAT held that additions cannot be made only on the basis of declaration made under section 132(4) of the Income Tax Act, 1961 without any corroborating evidence to prove the addition.