SC: Sets aside HC order denying extension of time-limit for installment payment under IDS, 2016

SC sets aside HC order denying to grant extension of time for payment of third installment under the Income Tax Declaration Scheme, 2016 [IDS,2016]; The assessee had filed declaration of

May 10,2019

SC: Dismisses SLP against block assessment quashing for non-issuance of Sec.143(2) notice

SC dismisses Revenue's SLP challenging Gujarat HC order quashing block-assessment u/s. 158BC, on the ground that no formal notice u/s.143(2) was issued to assessee; HC had rejected Revenue's stand that

May 10,2019

SC: Sets aside HC-order for failure to frame 'question of law'; Follows recent co-ordinate bench ruling

SC sets aside Karnataka HC order and remands back the appeals to the HC for fresh adjudication on merits in assessee's case (a co-operative sugar factory) pertaining to AYs 2005-06

May 03,2019

SC: Remands matter to ITAT for incorrect appreciation of CIT(A)'s finding

SC sets-aside the HC order and remands the matter to ITAT wherein it did not correctly appreciate CIT(A)'s finding that payment of Rs.3.25 crores made by the assessee under the

Apr 27,2019

SC: Sets aside HC order dismissing Revenue's appeal without framing substantial question of law

SC sets aside HC order, holds HC was not justified in dismissing Revenue's appeal without framing substantial question of law u/s 260A; States that there lies a distinction between the

Apr 18,2019

SC: Dismisses SLP; Sec. 194A TDS inapplicable on interest payment for delayed plot delivery

SC dismisses Revenue's SLP challenging Calcutta HC, wherein HC had deleted Sec. 40(a)(ia) disallowance, and ruled that payment of interest by assessee (a State owned housing development co.) for delayed

Apr 12,2019

SC: Dismisses SLP against Sec. 43B disallowance deletion on 'unpaid service tax'

SC dismisses Revenue's SLP challenging Bombay HC judgment upholding deletion of Sec 43B disallowance for unpaid service tax; HC had relied on its co-ordinate bench ruling in Ovira Logistics Pvt

Apr 09,2019

SC: Remands matter to HC for deciding on re-opening validity in Nokia India's case

SC sets aside HC order dismissing Revenue's appeal in limine in Nokia India's case; SC notes that the issue essentially relates to legality and correctness of the notice issued u/s.

Apr 09,2019

SC: SLP dismissed 'in limine' doesn't render review petition non-maintainable; Doctrine of merger inapplicable

SC Larger Bench rules that a Special Leave Petition ('SLP') dismissed in limine and not vide a speaking order, would not make the review petition filed before HC as not

Apr 08,2019

SC: Dismisses SLP against HC's denial to treat 'order granting early hearing' as 'administrative'

SC dismisses Revenue's SLP against Delhi HC judgment in case of Radhika Roy (assessee, co-founder of NDTV alongwith spouse Prannoy Roy); HC had set aside ITAT order granting early hearing

Apr 01,2019