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“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 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.
Reservation, Concession, Exemption, Relaxation and Affirmative Action — Caste/Tribe Certificate: Matters to be considered while determining whether cancellation of caste certification is
“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 observed that the assessing officer issued the impugned notice based on the high-value cash deposits during the demonetization period.
“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.”
“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 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.
The Finance Act, 2017 introduced a system by which electoral bonds could be issued by any scheduled bank for the purpose of electoral funding.
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 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.
Arbitration and Conciliation Act, 1996 — Ss. 8 and 11: Application seeking reference to arbitration in pending civil suit is not acceptable
by Dr Shashwat Bajpai†
Criminal Law — Criminal Trial — Circumstantial Evidence — Generally: Principles reiterated relating to essential conditions that must be fulfilled before conviction
By Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 66
Civil Procedure Code, 1908 — Or. 21 Rr. 84, 85 and 90 — Auction-sale whether vitiated — Non-compliance with mandatory provisions of
Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 — S. 24(2) — Lapse whether occasioned: There
Constitution of India — Art. 226 — Maintainability of writ petition: A writ under Art. 226 against a private educational institute would
by Suvendu Kumar Pati†
The Supreme Court observed that the consequences on nonpayment or belated remittance of the TDS would be under Section 201(1A) and Section 276-B of Income Tax Act, 1961.