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Justice M R Shah

Constitutional Validity of Plea Challenging GST Levy on Lease Rental: Supreme Court Orders to serve advance copy to ASG [Read Order]

Yogitha S. Yogesh

The Supreme Court ordered to serve an advance copy to ASG on the issue of the constitutional validity of the plea challenging the Goods and Service...

Expenditure - Offence - Deductible - SC - Disallowance - Smuggled - Silver - Business - Loss - TAXSCAN

Loss incurred for Expenditure for an Offence not Deductible: SC upholds Disallowance of Smuggled...

Mere belated TDS Remittance won't attract Penalty u/s 271C of Income Tax Act: SC [Read Judgement]

Harpic Toilet Cleaner and Lizol Floor Cleaner are not Insecticides, Taxable at 12.5%: Supreme Court

AO - Income Tax Proceedings - Non-Searched Persons - 2015 Amendment - Supreme Court - Taxscan

Commissioner can exercise Revisional Jurisdiction u/s 263 when Assessment Order was Erroneous and...

Income Tax Assessment u/s 153A without incriminating material found in search: Supreme Court commences hearing [Read Order]

The Supreme Court of India has commenced the hearing of a bunch of civil appeals and petitions with regard to the income tax assessment under Section 153A of the Income Tax Act, 1961. The first...

Quashing S. 130 Notice by High Court through Writ Petition was “Inappropriate”: Supreme Court [Read Judgment]

The two- judge Supreme Court bench of Justice M R Shah and Justice C.T. Ravikumar observed recently in a special leave petition filed by the State Of Punjab, Quashing section 130 of the Central Goods...

Persons Other than Searched Person liable to Pay Interest on Late filing of ITR u/s 158BC Even Without Notice: Supreme Court [Read Judgment]

In a significant ruling, a two-judge bench of the Supreme Court has held that the persons other than the searched persons shall be liable to pay interest for late filing of income tax return under...

‘Diversification’ is ‘Goods in different Nature’: SC denies Tax Exemption u/s 4A(5) of U.P. Trade Tax Act [Read Order]

In a recent ruling, the Supreme Court bench of Justice M.R. Shah and Justice Krishna Murari interpreted the meaning of diversification. It was observed that the “diversification” can be considered...

Assessee cannot be denied relief under SVLDR Scheme for non-formation of Committee: Supreme Court overrules judgment of Allahabad HC [Read Order]

A two-judge Bench of the Supreme Court comprised of Justice M R Shah and Justice B V Nagarathna recently overruled a decision of the Allahabad High Court and held that assessee cannot be denied...

Failure to meet Monetary Limit: Supreme Court disposes the Appeal [Read Order]

In a recent ruling of the Supreme Court, a division bench composed of Justice M.R.Shah and Justice Sudhanshu Dhulia disposed of the appeal filed by the appellant on the ground of low tax effect. ...

Oxygen not a 'Raw-Material' for Manufacture of Steel, not Eligible for Concessional Sales Tax Rate: Supreme Court [Read Order]

In a ruling against the manufacturers of Tata Steel, the Supreme Court has held that oxygen cannot be treated as a “raw material” for the manufacturing of the product steel, and therefore, not...