![Supreme Court Issues Guidelines for Filing Written Submissions and Compilations before Constitution Benches and in important Final Hearing Cases [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/08/Supreme-Court-Issues-Guidelines-Supreme-Court-Filing-Written-Submissions-and-Compilations-Written-Submissions-Guidelines-Compilations-Constitution-Benches-Final-Hearing-Cases-Taxscan.jpg "Supreme Court Issues Guidelines for Filing Written Submissions and Compilations before Constitution Benches and in important Final Hearing Cases [Read Circular]")
Supreme Court Issues Guidelines for Filing Written Submissions and Compilations before Constitution Benches and in important Final Hearing Cases [Read Circular]
The Supreme Court of India has issued guidelines for written submissions and compilations before the constitution benches and in important final...
![Demand of Interest and Penalty Provisions under Central Excise Rules: Madras HC directs Department to consider Representation by Steel Manufacturing Unit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-Interest-Penalty-Provisions-Central-Excise-Madras-HC-Department-Representation-Steel-Manufacturing-Unit-TAXSCAN.jpg "Demand of Interest and Penalty Provisions under Central Excise Rules: Madras HC directs Department to consider Representation by Steel Manufacturing Unit [Read Order]")
![Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tribunal-Prescribe-Rate-of-Interest-Jurisdiction-Rate-of-Interest-Government-of-India-Notification-issued-Notification-Central-Excise-Act-Central-Excise-CESTAT-Taxscan.jpg "Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]")
![Supreme Court to Determine GST Implications of Immovable Property in Next Hearing Scheduled on August 23 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Supreme-Court-Supreme-Court-to-Determine-GST-Implications-of-Immovable-Property-GST-GST-Implications-of-Immovable-Property-Taxscan.jpg "Supreme Court to Determine GST Implications of Immovable Property in Next Hearing Scheduled on August 23 [Read Order]")
![Supreme Court Recalls Judgment Exempting Service Tax on Duty-Free Shops at Airports [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Supreme-Court-Supreme-Court-Recalls-Judgment-Exempting-Service-Tax-Judgment-Service-Tax-on-Duty-Free-Shops-at-Airports-Taxscan.jpg "Supreme Court Recalls Judgment Exempting Service Tax on Duty-Free Shops at Airports [Read Order]")
Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed the deduction under Section 54 of the Income Tax Act holding that the restrictions on AO in accepting new claims otherwise than...
![Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Restriction-Imposed-on-AO-in-Accepting-New-Claim-otherwise-than-Through-Return-Revised-Return-of-Income-Higher-Appellate-Authorities-ITAT-Allows-Deduction-Income-Tax-Act-Income-Tax-taxscan.jpg "Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]")
Principle of Mutuality not Applicable on Income Earned by Clubs through its Assets and Resources, from Persons who are not Members, Income Tax Applicable: Supreme Court [Read Judgement]
In a major decision the Supreme Court has ruled that the principle of mutuality is not applicable on income earned by clubs through its assets and resources, from persons who are not members and...
![Principle of Mutuality not Applicable on Income Earned by Clubs through its Assets and Resources, from Persons who are not Members, Income Tax Applicable: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/08/Principle-Mutuality-Income-Clubs-Assets-Persons-Income-Tax-Supreme-Court-TAXSCAN.jpg "Principle of Mutuality not Applicable on Income Earned by Clubs through its Assets and Resources, from Persons who are not Members, Income Tax Applicable: Supreme Court [Read Judgement]")
Supreme Court Stays Criminal Proceedings to Prosecute DMK MP Kathir Anand, Initiated by Income Tax Department
A Two-Judge Bench of the Supreme Court stayed criminal proceedings against Dravida Munnetra Kazhagam (DMK) Member of Parliament (MP) which was initiated by the Income Tax Department. Durai Murugan...
Ambit of Adjudicating Authority After ‘Approval of Resolution Plan’, is Limited in Character: NCLAT dismisses Kotak Mahindra's Appeal [Read Order]
In the matter Kotak Mahindra Bank, the Chennai bench of the National Company Law Appellate Tribunal (NCLAT ) dismissed the appeal and held that ambit of adjudicating authority after ‘approval of...
Excess Stocks should Represent Income from Undisclosed Sources: Orissa HC Dismisses Appeal by Income Tax Department [Read Order]
In a significant ruling the Orissa High Court, dismissed an appeal filed by the Income Tax Department and observed that excess stocks should represent income from undisclosed sources. The Counsel...
![Excess Stocks should Represent Income from Undisclosed Sources: Orissa HC Dismisses Appeal by Income Tax Department [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Excess-Stocks-Represent-Income-Undisclosed-Sources-Orissa-HC-Appeal-Income-Tax-Department-TAXSCAN.jpg "Excess Stocks should Represent Income from Undisclosed Sources: Orissa HC Dismisses Appeal by Income Tax Department [Read Order]")
Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]
In a recent case, the Supreme Court of India held that the manufacture of veterinary products which fall under the category of ‘intravenous fluid’ was eligible for exempt from excise duty under...
![Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/08/Manufacture-Veterinary-Products-Intravenous-Fluid-Eligible-Exemption-Excise-Duty-Exemption-Notification-SC-TAXSCAN.jpg "Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]")