Supreme Court of India
Power of AA in Insolvency Proceedings limited to Verification of Default in Payment of Debt: Supreme Court [Read Judgement]
In a recent ruling, a two-judge bench of Justice Abhay S. Oka and Justice Rajesh Bindal of the Supreme Court of India observed that the Adjudicating...
![Supreme Court upholds quashing of Income Tax Assessment Proceedings initiated u/s 153C for Lack of Incriminating Evidence [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/Supreme-Court-upholds-Supreme-Court-Income-Tax-Assessment-Proceedings-Income-Tax-Lack-of-Incriminating-Evidence-Incriminating-Evidence-taxscan.jpg "Supreme Court upholds quashing of Income Tax Assessment Proceedings initiated u/s 153C for Lack of Incriminating Evidence [Read Judgement]")
Supreme Court allows Refund of Tax Component in Payment to RRTS Project by Delhi Govt in MC Mehta's Plea [Read Judgement]
The Supreme Court, while considering an application filed by the Government of NCT of Delhi in a petition filed by M C Mehta, to utilise Rs. 500 Crores of Environment Compensation Charge (ECC) Fund...
No Recovery of Sales Tax as Land Revenue under HPLR Act without Proper Notice and Determination of Liability: Supreme Court [Read Judgement]
The Supreme Court has recently held that State cannot use the Himachal Pradesh Land Revenue Act, 1954 (HPLR Act) to recover sales tax dues as arrears of land revenue by creating a charge on the...
![No Recovery of Sales Tax as Land Revenue under HPLR Act without Proper Notice and Determination of Liability: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Recovery-of-Sales-Tax-Sales-Tax-Land-Revenue-under-HPLR-Act-Supreme-Court-of-India-taxscan.jpg "No Recovery of Sales Tax as Land Revenue under HPLR Act without Proper Notice and Determination of Liability: Supreme Court [Read Judgement]")
Section 16B of HP General Sales Tax Act not Ultra Vires to SARFAESI Act or the Constitution: Supreme Court [Read Judgement]
In the recent ruling in State of Himachal Pradesh and Others vs M/s A J Infrastructures Pvt. Ltd. and Another, a two-judge Bench of the Supreme Court of India held that Section 16B of the Himachal...
![Section 16B of HP General Sales Tax Act not Ultra Vires to SARFAESI Act or the Constitution: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/Section-16B-HP-General-Sales-Tax-Act-sales-tax-Ultra-Vires-Supreme-Court-Section-16B-of-HP-General-Sales-Tax-Act-Ultra-Vires-to-SARFAESI-Act-Supreme-Court-of-India-taxscan.jpg "Section 16B of HP General Sales Tax Act not Ultra Vires to SARFAESI Act or the Constitution: Supreme Court [Read Judgement]")
Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]
The Supreme Court (SC) has held that rejecting the value at which goods were sold by treating assessee as related person under section 4(4)(c) of the Central Excise Act, 1944 in absence of proper...
![Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Goods-Sold-Assessee-Related-Person-Excise-Act-Test-is-Erroneous-SC-Supreme-Court-Taxscan.jpg "Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]")
Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), reiterated the Supreme Court decision, wherein it was held that Claims or claim of any debts cannot be...
![Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Claims-Claim-Debts-Corporate-Debtor-Transfer-Date-CESTAT-Supreme-Court-Decision-Taxscan.jpg "Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]")