![Quashing S. 130 Notice by High Court through Writ Petition was “Inappropriate”: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2023/01/Notice-High-Court-Writ-Petition-Supreme-Court-taxscan.jpg "Quashing S. 130 Notice by High Court through Writ Petition was “Inappropriate”: Supreme Court [Read Judgment]")
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...
![Bail Condition to Deposit of 70 Lakhs for wrongful availment of ITC based on FIR is invalid, no legal liability proven on GST Liability: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Bail-Deposit-ITC-FIR-GST-Liability-Supreme-Court-TAXSCAN.jpg "Bail Condition to Deposit of 70 Lakhs for wrongful availment of ITC based on FIR is invalid, no legal liability proven on GST Liability: Supreme Court [Read Order]")
![Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Buying-and-Selling-Buying-Selling-SIM-Cards-Recharge-Coupons-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]")
![Complainant does not have Financial Capacity: Supreme Court acquits S.138 NI Act accused based on ITRs of Complainant [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Supreme-Court-NI-Act-accused-ITRs-Income-Tax-Returns-ITRs-of-Complainant-taxscan.jpg "Complainant does not have Financial Capacity: Supreme Court acquits S.138 NI Act accused based on ITRs of Complainant [Read Order]")
![Persons Other than Searched Person liable to Pay Interest on Late filing of ITR u/s 158BC Even Without Notice: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2023/01/Interest-on-Late-filing-of-ITR-Late-filing-of-ITR-Interest-Notice-Supreme-Court-taxscan.jpg "Persons Other than Searched Person liable to Pay Interest on Late filing of ITR u/s 158BC Even Without Notice: Supreme Court [Read Judgment]")
Supreme Court Upholds Levy of Special Road Tax on Transport Vehicle without Permit u/s 3-A of Himachal Pradesh Motor Vehicles Taxation Act
A division bench of the Supreme Court has upheld the levy of special road tax on transport vehicle without permit under section 3-A introduced vide the Himachal Pradesh Motor Vehicles Taxation...
Feminist Judgement from Supreme Court: “Individual” u/s 10(26AAA) of Income Tax Act includes both Men and Women,Excluding Married Women is “Discriminatory”
In a ruling striking down a part of section 10(26AAA) of Income Tax Act, 1961, the Supreme Court has held that denial of income tax exemption for “married Sikkimees women” is discriminatory as the...
Income Tax Provision Denying Exemption to Old Indian Settlers and Women Married to Non-Sikkimese is Unconstitutional: SC [Read Order]
In a women-friendly ruling, the Supreme Court has struck down section 10(26AAA) of the Income Tax Act, to the extend the provision denies income tax exemption to old Indian settlers and sikkimese...
![Income Tax Provision Denying Exemption to Old Indian Settlers and Women Married to Non-Sikkimese is Unconstitutional: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Provision-Old-Indian-Settlers-Women-Married-Unconstitutional-SC-TAXSCAN.jpg "Income Tax Provision Denying Exemption to Old Indian Settlers and Women Married to Non-Sikkimese is Unconstitutional: SC [Read Order]")
Additional Special Road Taxes are Regulatory and Compensatory in Nature, not a Penalty: Supreme Court [Read Judgment]
The Supreme Court of India held that additional special road taxes are regulatory and compensatory in nature and upheld the constitutional validity of the levy of the same under Section 3A(3) of...
![Additional Special Road Taxes are Regulatory and Compensatory in Nature, not a Penalty: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2023/01/special-road-taxes-road-taxes-taxes-penalty-SC-Supreme-Court-taxscan.jpg "Additional Special Road Taxes are Regulatory and Compensatory in Nature, not a Penalty: Supreme Court [Read Judgment]")
‘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...
![‘Diversification’ is ‘Goods in different Nature’: SC denies Tax Exemption u/s 4A(5) of U.P. Trade Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Goods-Supreme-Court-Tax-Exemption-U.P.-Trade-Tax-Act-Income-Tax-taxscan.jpg "‘Diversification’ is ‘Goods in different Nature’: SC denies Tax Exemption u/s 4A(5) of U.P. Trade Tax Act [Read Order]")
Supreme Court rules Writ Petition can be entertained to examine if conditions for Issuance of Notice u/s 148 have been satisfied [Read Order]
The Supreme Court of India in a major ruling held that writ petition can be entertained to examine if conditions for issuance of notice under Section 148 of the Income Tax Act, 1961 have been...
![Supreme Court rules Writ Petition can be entertained to examine if conditions for Issuance of Notice u/s 148 have been satisfied [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Supreme-Court-Issuance-of-Notice-Writ-Petition-Notice-taxscan.jpg "Supreme Court rules Writ Petition can be entertained to examine if conditions for Issuance of Notice u/s 148 have been satisfied [Read Order]")
![GST: Delhi HC refuses to allow presence of Advocate during Statement Recording by DGGI HQ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Delhi-High-Court-Statement-Recording-DGGI-DGGI-HQ-Taxscan.jpg "GST: Delhi HC refuses to allow presence of Advocate during Statement Recording by DGGI HQ [Read Order]")