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Search Results for "Income Tax Act"

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Supreme Court

Supreme Court Acquits Accused in Kerala Forest Act Case Due to Lack of Evidence and Statutory Interpretation. Sandalwood Oil Not Classified as Forest Produce Under Section 2(f), and Prosecution Failed to Prove Illicit Removal from Reserve Forest as Required Under Section 27(1)(d).

6 Oct 2021

The appeal arose from a criminal conviction under the Kerala Forest Act, 1961, involving the appellant, a partner in a firm manufacturing and trading ...

Supreme Court

Supreme Court Allows Assessee Banks in Income Tax Act Section 14A Dispute Over Disallowance of Interest Expenditure. Court held that when assessee banks have sufficient interest-free own funds exceeding investments in tax-free bonds and shares, no proportionate disallowance of interest under Section 14A is permissible, as investments are presumed to be made from interest-free funds.

9 Sep 2021

The Supreme Court of India addressed a batch of civil appeals concerning the interpretation of Section 14A of the Income Tax Act, 1961, in the context...

Supreme Court

Supreme Court Dismisses Employees' Appeal in Gratuity Amendment Case, Upholding Prospective Application and Tax Deduction. The Court held that the Payment of Gratuity (Amendment) Act, 2010 applies prospectively from its notified date of 24.5.2010, not retrospectively from 1.1.2007, and that the cut-off date does not create an arbitrary classification as gratuity is a one-time payment distinct from pension.

13 Aug 2021

The appeal arose from a dispute involving employees of Coal India Limited challenging the High Court of Jharkhand's order dated 27.7.2016, which decli...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

11 Aug 2021

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

Supreme Court

Supreme Court Examines Remission Policies Under Article 161 and CrPC in State Appeal. The Court held that constitutional remission powers under Article 161 of the Constitution prevail over statutory policies under Section 432 of the Code of Criminal Procedure, 1973, and policies are statutory rules under the Prisons Act, 1894.

3 Aug 2021

The dispute arose from an order by the High Court of Punjab & Haryana regarding State Government policies on granting remission to prisoners. The Stat...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Act Case Involving Cancellation of Trust Registration. Cancellation Under Section 12AA(3) Justified Due to Admission of Bogus Donations and Non-Genuine Activities by the Trust, Violating Its Objects and Misusing Tax Provisions.

2 Aug 2021

The dispute involved the Commissioner of Income Tax (Exemptions) appealing against a High Court judgment that set aside the cancellation of registrati...

Supreme Court

Supreme Court Dismisses Appeal in Insolvency Case Due to Lack of Financial Creditor Status. Interest-Free Term Loan Does Not Qualify as Financial Debt Under Section 5(8) of the Insolvency and Bankruptcy Code, 2016 as It Lacks Consideration for Time Value of Money.

26 Jul 2021

The appeal arose under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) against the dismissal by the National Company Law Appellate Tribun...

Supreme Court

Supreme Court Quashes Conviction in Kidnapping for Ransom Case Due to Non-Proving of Essential Ingredients. The Court held that Section 364A IPC requires proof of threat to cause death or hurt or conduct giving rise to reasonable apprehension, which was not established by the prosecution, leading to acquittal.

28 Jun 2021

The appeal arose from a criminal case where the accused was convicted under Section 364A of the Indian Penal Code, 1860, for kidnapping a school stude...

Supreme Court

Supreme Court Upholds High Court Decision Quashing Labour Cess Demand Under Building and Other Construction Workers' Welfare Cess Act, 1996. The Court held that the cess demand was invalid as the contract work did not constitute 'building or other construction work' under Section 2(1)(d) of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, and the levy under Sections 3(1) and (2) of the Cess Act was not applicable.

12 May 2021

The Supreme Court of India, in a civil appellate jurisdiction, addressed a special leave petition under Article 136 of the Constitution of India. The ...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Deduction Case Under Section 80-IA. Deduction Under Section 80-IA of Income Tax Act, 1961 is Allowed Against Gross Total Income, Not Restricted to Business Income Only, Based on Interpretation of Sections 80AB and 80-IA(5).

28 Apr 2021

The dispute arose from the assessment year 2002-03 involving the Commissioner of Income Tax as appellant and M/s. Reliance Energy Ltd. as respondent. ...

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