Supreme Court of India
COVID-19: SC removes Limitation Period of Proceedings from March 15, 2020 till Further Orders [Read Order]
To overcome the pandemic disease COVID-19 the Supreme Court of India removed the limitation period from the proceedings from March 15, 2020, till...
![Non-Executive Directors of Company immuned from Cheque Dishonour Proceedings: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-10-2-1.jpg "Non-Executive Directors of Company immuned from Cheque Dishonour Proceedings: Delhi HC [Read Judgment]")
![DRAT can’t entertain Appeals under SARFAESI Act without making mandated Pre-deposit of 50% of Loan Amount: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/10/Service-Tax-Supreme-Court-Taxscan.jpg "DRAT can’t entertain Appeals under SARFAESI Act without making mandated Pre-deposit of 50% of Loan Amount: SC [Read Judgment]")
Supreme Court upholds Punjab & Haryana HC order directing GST Department to Re-Open Facility to File or Revise GST TRAN-1 either Electronically or Manually [Read Order]
The Supreme Court of India has upheld the Punjab and Haryana High Court order directing the GST Department to Re-Open the facility to file or revise GST Tran-1 either electronically or manually. The...
![Supreme Court upholds Punjab & Haryana HC order directing GST Department to Re-Open Facility to File or Revise GST TRAN-1 either Electronically or Manually [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/FORM-GST-TRAN-1-Common-Portal-Technical-Glitches-Taxscan.jpg "Supreme Court upholds Punjab & Haryana HC order directing GST Department to Re-Open Facility to File or Revise GST TRAN-1 either Electronically or Manually [Read Order]")
Newly Incorporated Trust entitled to 12AA benefits even in the Absence of any Activities: SC [Read Judgment]
While upholding the Delhi High Court Judgment, the Supreme Court of India has ruled that, Newly Incorporated Trust entitled to get Section 12AA of the Income Tax Act benefits even in the Absence of...
![Newly Incorporated Trust entitled to 12AA benefits even in the Absence of any Activities: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-of-India-1-Tax-Scan.jpg "Newly Incorporated Trust entitled to 12AA benefits even in the Absence of any Activities: SC [Read Judgment]")
Income held to be ‘Revenue Receipt’ on the Basis of Statement by Appellant that his post in Trust was not Lifetime: SC [Read Order]
The Supreme Court of India in a matter between H.S. Ramchandra Rao v CIT on the basis of statement-admission by the appellant that he was holding the impugned post in the Trust until 1996 by virtue of...
![Income held to be ‘Revenue Receipt’ on the Basis of Statement by Appellant that his post in Trust was not Lifetime: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/High-Court-Supreme-Court-Taxscan.jpg "Income held to be ‘Revenue Receipt’ on the Basis of Statement by Appellant that his post in Trust was not Lifetime: SC [Read Order]")
Supreme Court stays Gujarat HC Ruling which partly strikes down Press Release extending Last Date to avail ITC in respect of Invoices or Debit Notes [Read Order]
The Supreme Court of India has recently stayed Gujarat High Court ruling which strikes down Press Release extending the Last Date to avail Input Tax Credit in respect of Invoices or Debit Notes. A...
![Supreme Court stays Gujarat HC Ruling which partly strikes down Press Release extending Last Date to avail ITC in respect of Invoices or Debit Notes [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-Tax-Scan.jpg "Supreme Court stays Gujarat HC Ruling which partly strikes down Press Release extending Last Date to avail ITC in respect of Invoices or Debit Notes [Read Order]")
Agreement to Transfer of Right to use the Vessel would amount to a ‘Deemed Sale’, liable to be Taxed: SC [Read Judgment]
In a recent ruling, the Supreme Court of India has ruled that, agreement to Transfer of Right to use the Vessel would amount to a 'Deemed Sale' and hence liable to be taxed under Karnataka Sales Tax...
![Agreement to Transfer of Right to use the Vessel would amount to a ‘Deemed Sale’, liable to be Taxed: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/Deemed-Sale-Supreme-Court-Taxscan.jpg "Agreement to Transfer of Right to use the Vessel would amount to a ‘Deemed Sale’, liable to be Taxed: SC [Read Judgment]")
Exemption of Particular Duty does not Automatically Exempt Other Duty or Cess imposed by Different Legislation for a Different Purpose: SC [Read Judgment]
The Supreme Court of India ruled that when a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a different purpose cannot be said to have been...
![Exemption of Particular Duty does not Automatically Exempt Other Duty or Cess imposed by Different Legislation for a Different Purpose: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Finance-Act-Supreme-Court-Taxscan.jpg "Exemption of Particular Duty does not Automatically Exempt Other Duty or Cess imposed by Different Legislation for a Different Purpose: SC [Read Judgment]")
State has No Power to Rescind Notification Providing for Rebate in Respect of Tax Payable: SC [Read Judgment]
The Supreme Court of India Civil Appellate Jurisdiction decided the seminal question involves in the appeals is about the power of the State to rescind notification providing for rebate in respect of...