Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 13]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![Supreme Court - High Court - Cases on Taxation - Taxation [Part 12] - Taxscan](https://www.taxscan.in/wp-content/uploads/2024/12/Supreme-Court-High-Court-Cases-on-Taxation-Taxation-Part-12-Taxscan.jpg "Supreme Court - High Court - Cases on Taxation - Taxation [Part 12] - Taxscan")
![No Additions can be made in unabated Years without Incriminating Material u/s 153C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Delhi-Section-153C-TAXSCAN.jpg "No Additions can be made in unabated Years without Incriminating Material u/s 153C: ITAT [Read Order]")
![Delay in filing SLP: Supreme Court grants Relief to Adani Power from IT Reassessment [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2024/12/Adani-Power-limited-Income-Tax-Income-tax-re-assessment-Delay-in-filing-SLP-Taxscan.jpg "Delay in filing SLP: Supreme Court grants Relief to Adani Power from IT Reassessment [Read Judgment]")
DRI Officers' Authority to Issue SCNs Under Customs Act: Delhi HC Analyzes its Unclear Legal Position [Read Order]
In a recent ruling, the Delhi High Court examined the authority of Directorate of Revenue Intelligence ( DRI ) officers to issue Show Cause Notices ( SCNs ) under the Customs Act, 1962, considering...
Supreme Court Defers SLP Involving Alleged Rs.38,000 Crore Tax Evasion, calls on Revenue to file Supplementary Affidavit [Read Judgement]
The Supreme Court of India recently adjudicated a Special Leave Petition involving an alleged tax evasion of Rs.38,000 Crore, providing a period of three weeks to the Petitioner to find Rejoinder. ...
Samsung Sues CCI: Alleges Illegal Data Seizure, Seeks Ban on using its Data in Amazon & Flipkart Antitrust Investigation
Samsung Electronics has taken legal action against the Competition Commission of India (CCI), filing a complaint in the Punjab and Haryana High Court. The lawsuit challenges the legality of a 2022...
S.148A(b) Notice to Dead Person: Supreme Court sets aside HC Order shifting Onus onto Legal Representatives [Read judgement]
The Supreme Court of India recently set aside an Order passed by the Bombay High Court regarding issuance of Notice under Section 148A(b) of the Income Tax Act, 1961 to the legal representatives of a...
![S.148A(b) Notice to Dead Person: Supreme Court sets aside HC Order shifting Onus onto Legal Representatives [Read judgement]](https://www.taxscan.in/wp-content/uploads/2024/12/Supreme-Court.jpg "S.148A(b) Notice to Dead Person: Supreme Court sets aside HC Order shifting Onus onto Legal Representatives [Read judgement]")
Undisclosed Income Source must be Specified and Substantiated u/s 271-AAA(2): SC upholds Penalty for Non-Compliance [Read Judgement]
In a recent ruling, the Supreme Court confirmed that Section 271-AAA(2) of the Income Tax Act, 1961 mandated that undisclosed income sources must be specified and substantiated and upheld the penalty...
