Every Article is A Tax Solution !
Supreme Court of India
The Constitution Bench decision in Kolhapur Canesugar Works Ltd v. Union of India applies squarely, and the effect of repealing a statute or deleting a provision is to obliterate it from the statute book as completely…
Read digestThe Court held that while dismissing a petition seeking pre-arrest bail on the ground that it is not maintainable, the High Court or the Sessions Court cannot extend or grant protection in the nature of interim…
Read digestThe Court held that pay fixation is an executive function, and courts are not suited to evaluate and compare the justifiability of differentiation of pay scales, which should be best left to the executive unless mala…
Read digestThe Supreme Court held that proceedings under Section 73/74 can be initiated only on the satisfaction of the Assessing Officer; even if observations or objections are made on audit, the Assessing Officer should enter his satisfaction…
Read digestThe High Court set aside the Orders of ITAT dated 07.09.2007 and 15.10.2007, and this Court is not inclined to interfere with the impugned Judgment and is not keen to remand the matter to the High…
Read digestThe Supreme Court held that the requirement of notice under Order XXI Rule 22 of the Code is mandatory, but its non-issuance, in the circumstances, would have been an irregularity and not a defect in jurisdiction,…
Read digestThe Supreme Court dismissed the Revenue’s appeal, finding no merit in it. The Court held that once the ITSC admits a settlement application, it assumes exclusive jurisdiction under Section 245F(2), and the regular assessment machinery is…
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