Income Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

“Section 269-SS of the Income Tax Act, 1961 has a specific bar on receiving a sum more than 20,000/- from any other persons by way of loan or deposit.”

2024 SCC Vol. 3 Part 3
Cases ReportedSCC Weekly

Civil Procedure Code, 1908 — S. 75(c), Or. 26 Rr. 10-A, 9 and 10: Direction of trial court to Director of Archaeological

Delhi High Court
Case BriefsHigh Courts

“It is only once the Assessing Officer of the non-searched entity is satisfied that the material coming into its possession is likely to “have a bearing on the determination of the total income” that a notice under Section 153C would be issued.”

2024 SCC Vol. 2 Part 3
Cases ReportedSCC Weekly

Arbitration and Conciliation Act, 1996 — S. 34: Objections to the award: Law summarised relating to Court’s power to review awards under

Section 194-H of IT Act
Case BriefsSupreme Court

Supreme Court clarified that the legal position of a distributor and agent was not similar, for a distributor is an independent contractor, not being a communicator between principal and the third party unlike an agent, free from control of his employer.

Delhi High Court
Case BriefsHigh Courts

“The information pertaining to an assessee cannot be granted under the Right to Information Act, 2005 in view of Section 138(1)(b) of the Income Tax Act, 1961.”

Delhi High Court
Case BriefsHigh Courts

Delhi High Court elucidated the treatment of subscription fees vis-à-vis royalties and technical services under both the Double Taxation Avoidance Agreement (DTAA) and the Income Tax Act and clarified the distinction between income from subscription fees and payments for intellectual property rights or technical consultancy services.

2024 SCC Vol. 1 Part 2
Cases ReportedSCC Weekly

Reservation, Concession, Exemption, Relaxation and Affirmative Action — Caste/Tribe Certificate: Matters to be considered while determining whether cancellation of caste certification is

delhi high court
Case BriefsHigh Courts

“Once it is concluded that a live telecast will not fall within the ambit of the expression “work”, it will be wholly erroneous to hold that the income derived by the assessee in respect of “live feed” will fall within clause (v) of Explanation 2 to Section 9(1)(vi) of the Income Tax Act, 1961.”

calcutta high court
Case BriefsHigh Courts

Calcutta High Court observed that the assessing officer issued the impugned notice based on the high-value cash deposits during the demonetization period.

bombay high court
Case BriefsHigh Courts

“Passing orders of issuance of a process without appreciating the statutory provisions and cautiously examining the material on record may put the wheels of criminal law in motion and summon an innocent individual to stand trial.”

delhi high court
Case BriefsHigh Courts

“It is settled law that the Act provides a complete machinery for assessment or re-assessment of tax and the assessee is not permitted to abandon that machinery to invoke jurisdiction of the High Court under Article 226 of the Constitution.”

Justice B V Nagarathna
Know thy Judge

Justice B. V Nagarathna is currently serving as a Judge of Supreme Court of India. She formerly served as a Judge of Karnataka High Court until her elevation to the Supreme Court. Justice Nagarathna is also the potential contender for the first ever woman Chief Justice of India.

Electoral Bonds Scheme
Hot Off The PressNews

The Finance Act, 2017 introduced a system by which electoral bonds could be issued by any scheduled bank for the purpose of electoral funding.

section 80p of income tax act
Case BriefsSupreme Court

The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (‘CIT(A)’) and Income Tax Appellate Tribunal (‘ITAT’).

calcutta high court
Case BriefsHigh Courts

Calcutta High Court held that the order passed by the assessing officer under Section 148A(d) of the Income Tax Act was not a non-speaking order and did not suffer from a lack of application of mind.

2023 SCC Vol. 7 Part 2
Cases ReportedSCC Weekly

Arbitration and Conciliation Act, 1996 — Ss. 8 and 11: Application seeking reference to arbitration in pending civil suit is not acceptable

comparable judgments
Op EdsOP. ED.

by Dr Shashwat Bajpai†

2023 scc vol. 6 part 5
Cases ReportedSCC Weekly

Criminal Law — Criminal Trial — Circumstantial Evidence — Generally: Principles reiterated relating to essential conditions that must be fulfilled before conviction

indian tax treaties
Experts CornerTarun Jain (Tax Practitioner)

By Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 66