Case BriefsSupreme Court

While MR Shah, J, has struck down the definition of “Sikkimese” in Section 10(26AAA) of the Income Tax Act, 1961, Nagarathna, J, has called for saving the Explanation to Section 10(26AAA) and has created a stopgap ‘sub-clause (iv)’ till the Union of India makes the requisite amendment to the provision.

Rajasthan High Court
Case BriefsHigh Courts

“Sufficiency of material is one thing and supply of the same is another, which is mandatory in nature. Therefore, the non-supply of the material referred to in the reasons to believe would be enough to render the proceedings bad, even though the material for forming the opinion may be sufficient.” observed the Court.

Authority for Advance Ruling (Karnataka)
Advance RulingsCase Briefs

KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.

Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT upheld the order of the CIT and said that the assessee had only provided treatment to a few patients at concessional rates, which was less than 1% of the revenue of the assessee. Thus, the activities of the assessee cannot be said to be charitable activities and it is not entitled for registration or approval under section 10(23C) or 12A of the Income Tax Act.

Fugitive Economic
Op EdsOP. ED.

by Rohan Garg†

Op EdsOP. ED.

by Swarnendu Chatterjee† and Anwesha Pal††
Cite as: 2022 SCC OnLine Blog Exp 82

Case BriefsSupreme Court

    Supreme Court: In an appeal filed by Singapore airlines against the judgment passed by the Delhi High Court holding that

Know thy Judge

by Sucheta Sarkar†

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 79

Justice BV Nagarathna: Igniting hope for the first ever woman Chief Justice of India
Know thy Judge

by Arunima Bose†

SCC Part
Cases ReportedSCC Weekly

    Income Tax Act, 1961 — Ss. 260-A, 269 and 120 — Appropriate High Court for filing appeal or reference against

Know thy Judge

by Ritu Singh†

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain †

Cite as: 2022 SCC OnLine Blog Exp 74

Delhi High Court
Case BriefsHigh Courts

Delhi High Court: On a question of law before the Court that whether the Income Tax Appellate Tribunal (‘ITAT’) erred in law

Bonus Share
Op EdsOP. ED.

by Kartik Sharma†

Case BriefsSupreme Court

Supreme Court: The bench of MR Shah* and BV Nagarathna, JJ has held that the right available to the judgment debtor under

Legal RoundUpSupreme Court Roundups

Top Stories Your cheat sheet to Supreme Court’s 545 pages long Money Laundering verdict The 3-judge bench of AM Khanwilkar, Dinesh Maheshwari

Monthly RoundUp
Legal RoundUpLegislation Roundup

Around 50 Legislation Updates | Relating to Controlled Delivery (Customs) Regulations, 2022, Bullion exchange units, Legal Metrology, Work from Home for the

Case BriefsSupreme Court

Karnataka High Court and ITAT committed a “grave error” in holding that the requirement of furnishing a declaration under Section 10B (8) of the Income Tax Act, 1961 (IT Act) is mandatory, but the time limit within which the declaration is to be filed is not mandatory but is directory.

Case BriefsSupreme Court

Supreme Court: The Division Bench of Hemant Gupta* and V. Ramasubramanian, JJ., held that non-supply of satisfaction note to the assessee will