Tag Archives: SUPREME COURT OF INDIA

SLP granted against treating receipts as salary and disallowing interest expenses lacking business nexus.

By | August 5, 2026
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SLP granted against treating receipts as salary and disallowing interest expenses lacking business nexus. Issue Whether Special Leave Petition (SLP) should be granted against the High Court’s ruling treating director’s receipts from a company as salary rather than professional/business income due to failure to produce service agreements. Whether SLP should be granted against the disallowance… Read More »

Regular bail was granted under Section 132 as charge-sheet was filed and custody exceeded nine months.

By | August 5, 2026
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Regular bail was granted under Section 132 as charge-sheet was filed and custody exceeded nine months. Issue Whether regular bail under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 read with Section 132 of the CGST/RGST Act should be granted to an accused alleged to be involved in a large-scale GST fraud, where the charge-sheet… Read More »

Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit.

By | August 5, 2026
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Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit. Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit. Issue Whether assessees challenging final GST assessment orders can be granted a complete waiver of the statutory pre-deposit of 5 percent and allowed to bypass… Read More »

Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist.

By | August 5, 2026
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Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Issue Whether a writ petition under Article 32 of the Constitution challenging a show cause notice or a final… Read More »

Reassessment order was upheld as notice under Section 143(2) was properly issued to the assessee.

By | August 4, 2026
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Reassessment order was upheld as notice under Section 143(2) was properly issued to the assessee. Reassessment order was upheld as notice under Section 143(2) was properly issued to the assessee. Issue Whether reassessment proceedings and the resulting additions under Section 69B were vitiated for lack of jurisdiction due to non-issuance of notice under Section 143(2),… Read More »

Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit

By | August 1, 2026
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Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit Issue Whether the Appellate Authority and High Court were justified in rejecting an appeal for delay beyond the maximum condonable period under Section 107(4), where the limitation… Read More »

Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights

By | August 1, 2026
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Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights Issue Whether the right to collect toll granted by NHAI under a DBFOT concession agreement constitutes non-monetary consideration for works contract services under Heading 9954… Read More »

Supreme Court Remits Section 148 Reassessment Jurisdiction Disputes to High Courts Following Governing Precedents

By | August 1, 2026
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Supreme Court Remits Section 148 Reassessment Jurisdiction Disputes to High Courts Following Governing Supreme Court Remits Section 148 Reassessment Jurisdiction Disputes to High Courts Following Governing Precedents Precedents Issue Whether reassessment notices issued under Section 148 by Jurisdictional Assessing Officers (JAOs) rather than the National Faceless Assessment Centre (NFAC) under Section 151A are valid, and… Read More »

Supreme Court Dismisses Revenue SLP, Affirming Section 153C Proceedings Invalid Without Direct Incriminating Search Material

By | August 1, 2026
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Supreme Court Dismisses Revenue SLP, Affirming Section 153C Proceedings Invalid Without Direct Incriminating Search Material Issue Whether Section 153C assessment proceedings can be validly initiated against a third party based on unlinked search data and documents obtained post-search without any direct incriminating material found during the search. Facts A search under Section 132 was conducted… Read More »

Supreme Court Affirms JV Agreement Termination Receipts Non-Taxable Under Section 55(2)

By | August 1, 2026
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Supreme Court Affirms JV Agreement Termination Receipts Non-Taxable Under Section 55(2) Supreme Court Affirms JV Agreement Termination Receipts Non-Taxable Under Section 55(2) Issue Whether compensation received by an assessee on the termination of a joint venture agreement for intangible assets/rights is taxable under Section 55(2) of the Income-tax Act, 1961, for Assessment Year 1998–99. Facts… Read More »