Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Challenge on Condonation of 987 days Delay in filing Income Tax Appeal: Supreme Court issues Notice for Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Challenge-on-Condonation-Condonation-Income-Tax-Appeal-Filing-Income-Tax-Appeal-Supreme-Court-Taxscan.jpg "Challenge on Condonation of 987 days Delay in filing Income Tax Appeal: Supreme Court issues Notice for Hearing [Read Order]")
![No Sales Tax or VAT on Hiring of Motor Vehicles/Cranes by ONGC when Control rests with Contractor: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/01/Sales-Tax-VAT-Supreme-Court-sc-Hiring-of-Motor-Vehicles-Hiring-of-Cranes-ongc-taxscan-2.jpg "No Sales Tax or VAT on Hiring of Motor Vehicles/Cranes by ONGC when Control rests with Contractor: Supreme Court [Read Judgement]")
Addition of Capital Gains by Scrutiny Assessment u/s 143(3) r.w.s 147 of IT Act: SC Condones Delay in SLP filed by Income Tax Dept [Read Order]
The Supreme Court condones delay in the special leave petition (SLP) filed by the Income Tax Department while allowing the exemption from filing certified copy of judgment. The SLP arose out of out of...
![Addition of Capital Gains by Scrutiny Assessment u/s 143(3) r.w.s 147 of IT Act: SC Condones Delay in SLP filed by Income Tax Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Special-Leave-Petition-Supreme-Court-Income-Tax-Department-Certified-copy-of-judgment-Delay-in-SLP-Condones-Delay-taxscan.jpg "Addition of Capital Gains by Scrutiny Assessment u/s 143(3) r.w.s 147 of IT Act: SC Condones Delay in SLP filed by Income Tax Dept [Read Order]")
Applicability of Sub-Section 115JB of Income Tax Act on Banking Company: SC condones Delay in SLP filed by Income Tax Dept [Read Order]
The Supreme Court condoned the delay in the special leave petition filed by the Income Tax Department in the matter arising from the ruling regarding the applicability of sub-section 115JB of the...
![Applicability of Sub-Section 115JB of Income Tax Act on Banking Company: SC condones Delay in SLP filed by Income Tax Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Act-Banking-Company-SC-condones-Delay-SLP-Income-Tax-Dept-taxscan.jpg "Applicability of Sub-Section 115JB of Income Tax Act on Banking Company: SC condones Delay in SLP filed by Income Tax Dept [Read Order]")
![Tax Judgments of Supreme Court Annual Digest 2023 [Part 2]](https://www.taxscan.in/wp-content/uploads/2024/01/Supreme-Court-tax-decisions-Supreme-Court-Supreme-Court-Annual-Digest-Tax-Judgments-Annual-Digest-2023-taxsscan.jpg "Tax Judgments of Supreme Court Annual Digest 2023 [Part 2]")
Invalid Reassessment Order as Mismatch in Reason Recorded in Reopening and Reason Supplied to assessee: Supreme Court Allows Exemption in Filing Verified Copy of ITAT Order
The Supreme Court has allowed the application seeking exemption in filing a verified copy of the Income Tax Appellate Tribunal Order (ITAT) wherein it was held that the reassessment order is Invalid...
Instrument not Chargeable with Stamp Duty as it was not required to be Stamped, no Bar could be imposed due to it being not Duly Stamped: SC [Read Order]
The Supreme Court observed that the Instrument not chargeable with stamp duty as it was not required to be stamped, no bar could be imposed due to it being not duly stamped. The appellant in the...
Person accused u/s 3 of PMLA does not have to be charged with a Scheduled Offense: Supreme court [Read Judgement]
In a significant case, the Supreme Court held that a person accused under Section 3 of the Prevention of Money Laundering Act (PMLA) does not have to be charged with a scheduled offense. The ruling...
