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Supreme Court

Supreme Court Overturns Tribunal Ruling, Declares Assam Resident Indian Citizen. Procedural Unfairness and Insufficient Evidence Lead to Landmark Judgment Ensuring Justice and Upholding Natural Rights

11 Jul 2024

Md. Rahim Ali, declared a foreigner by the Foreigners Tribunal in Nalbari, Assam. Rahim Ali challenged this decision, presenting various pieces of evi...

Supreme Court

Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.

2 Feb 2023

The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...

Supreme Court

Supreme Court Dismisses Appeals of Agricultural Produce Market Committees in Service Tax Case on Exemption Grounds. The court upheld service tax liability for renting immovable property pre-01.07.2012, ruling that the activity was not a statutory duty under the Rajasthan Agricultural Produce Markets Act, 1961 and exemption under Circular No.89/7/2006 does not apply.

23 Feb 2022

The Supreme Court of India, in a judgment delivered by Justice M.R. Shah, addressed a group of appeals filed by various Krishi Upaj Mandi Samiti (Agri...

Supreme Court

Supreme Court Dismisses State's Appeal in Gujarat Sales Tax Act Case Due to No Breach of Exemption Conditions and Application of Promissory Estoppel. The assessee was entitled to exemption under Entry No.255(2) of Notification dated 05.03.1992 as raw materials were used in the eligible unit, and subsequent amendments did not retroactively impose liabilities, upholding the principle of promissory estoppel under Section 49(2) of the Gujarat Sales Tax Act, 1969.

21 Jan 2022

The dispute arose from the State of Gujarat's appeal against the High Court's dismissal of its tax appeals, which upheld the Gujarat Value Added Tax T...

Supreme Court

Supreme Court Allows Appeal in MVAT Pre-Deposit Dispute — Protest Payment Can Be Adjusted Against Mandatory Pre-Deposit for Appeal. The Court held that under Section 26(6A) of the Maharashtra Value Added Tax Act, 2002, amounts paid under protest before assessment can be adjusted against the 10% pre-deposit required for appeal, as the provision requires 10% of disputed tax, not arrears.

3 Dec 2021

The Supreme Court allowed an appeal by VVF (India) Limited against the State of Maharashtra and others, setting aside the Bombay High Court's judgment...

Supreme Court

Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

24 Apr 2020

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

Supreme Court

Supreme Court Allows Union of India's Appeals in Excise Incentive Withdrawal Case — Policy Change Upheld as Prospective and in Public Interest. The Court held that the impugned notification was not retrospective and promissory estoppel did not bar the government from modifying the incentive scheme for Kutch industries.

1 Jan 2020

The Supreme Court allowed the appeals filed by the Union of India against the common judgment of the Gujarat High Court, which had quashed Notificatio...

Supreme Court

Supreme Court Dismisses PIL Challenging Jeevan Aadhar Policy Condition That Annuity Payable Only After Death of Proposer Under Section 80DD Income Tax Act. Court Holds That Policy Terms Align with Statutory Scheme and No Violation of Article 14.

3 Jan 2019

The petitioner, Ravi Agrawal, a differently abled person, filed a Public Interest Litigation under Article 32 of the Constitution challenging the cond...

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