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The Complete Supreme Court Annual Digest- 2023 [Part-XI]

Eyewitness Merely because there are certain lacunae in the investigation, it cannot be a ground to disbelieve the testimony of eye-witnesses. (Para 47) Madan v. State of Uttar Pradesh, 2023...

State-of-goa , Goa , India , State-of-west-bengal , West-bengal , Oman , Madras , Tamil-nadu , Delhi , State-of-tamil-nadu , Haryana , State-of-karnataka

Delhi High Court Weekly Round-Up: March 18 To March 24, 2024

Citations 2024 LiveLaw (Del) 317 to 2024 LiveLaw (Del) 353NOMINAL INDEXPRITHVI RAJ KASANA & ORS. v. STATE 2024 LiveLaw (Del) 317X v. Y 2024 LiveLaw (Del) 318MONEYWISE FINANCIAL SERVICES V. DILIP JAIN...

China , Saudi-arabia , Delhi , India , Ukraine , Abhisar-buildwell , Justice-neena-bansal-krishna , Justice-dinesh-kumar-sharma , Justice-purushaindra-kumar-kaurav , Justice-manmohan , Justice-yashwant-varma , Justice-navin-chawla

Direct Tax Cases Weekly Round-Up: 17 To 23 March 2024

Delhi High Court Pre-Deposit Of 20% Demand Is Not Precondition For Consideration Of Stay Application During Pendency Of First Appeal: Delhi High Court Case Title: National Association Of...

Delhi , India , Karnataka , Allahabad , Uttar-pradesh , Madras , Tamil-nadu , Livelaw-kar , Abhisar-buildwell , Vinayagam-sabarisanthanakrishnan , Bank-ltd , Karnataka-high-court

Abhisar Buildwell Judgment Can't Be Construed To Be An Authority To Override Mandate Of Section 245-I: Delhi High Court

The Delhi High Court has held that the judgement of Abhisar Buildwell passed by the Supreme Court cannot be construed to be an authority to override the mandate of Section 245-I of the Income Tax...

Delhi , India , Sameer-rohatgi , Abhisar-buildwell , Justice-purushaindra-kumar-kaurav , Justice-yashwant-varma , Supreme-court , Shri-hari-ram-group , Delhi-high-court , High-court , Income-tax , Income-tax-act

Supreme Court Annual Digest 2023 -Income Tax Act, 1961

2015 amendment to Section 153C of Income Tax Act will apply to searches conducted prior to the date of amendment. 2023 LiveLaw (SC) 274Amendment brought to Section 153C of the Act, 1961 vide Finance...

New-delhi , Delhi , India , Calcutta , West-bengal , Kerala , Bangalore , Karnataka , State-of-sikkim , Sikkim , Oman , Abhisar-buildwell

Supreme Court Monthly Digest July 2023

SUBJECT WISE INDEXAdvocateSupreme Court 'shocked' to see lawyer filing Article 32 petition against state to recover legal fees. Vijay Kumar Shukla v. State of U.P., 2023 LiveLaw (SC) 523Armed...

Haryana , India , Tamil-nadu , Bihar , Uttar-pradesh , Delhi , Bombay , Maharashtra , Madras , Lajpat-nagar , State-of-tripura , Tripura

New CBDT rule on I-T raids opens a pandora's box

A ‘search’ action is considered an extreme measure of tax administration and its legislative mandate is given in section 132 of the Act.

Abhisar-buildwell , Supreme-court , Income-tax , Finance-act , Cbdt-rule , It-raids , Cbdt , Tax- , Hindi-movie-raid , Income-tax-search-operations , Kanpur-based-businessman , Undisclosed-cash

CBDT order provides relief, but Income Tax department may reopen big old cases

India Business News: The Central Board of Direct Taxes (CBDT), guided by a Supreme Court (SC) order issued in April, has sent out comprehensive instructions to tax officia

Mumbai , Maharashtra , India , Deepak-joshi , Abhisar-buildwell , Supreme-court , Central-board , Direct-taxes , It-act , Finance-act , Business-news , Tax

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index [July 10 – 16, 2023]

SUBJECT WISE INDEXAdvocateSupreme Court 'shocked' to see lawyer filing Article 32 petition against state to recover legal fees. Vijay Kumar Shukla v. State of U.P., 2023 LiveLaw (SC) 523Civil...

India , Ladakh , Jammu-and-kashmir , State-of-odisha , Orissa , State-of-jharkhand , Jharkhand , State-of-uttar-pradesh , Uttar-pradesh , Bombay , Maharashtra , Jammu

Income Tax Act | Completed/Unabated Assessments Cannot Be Reopened by AO If No Incriminating Material Is Found During Search: Supreme Court

The Supreme Court has reiterated that in view of the judgment of the Supreme court in Principal Commissioner of Income Tax vs. Abhisar Buildwell Pvt. Ltd.,2023 LiveLaw (SC) 346, an Assessing Officer...

Delhi , India , Abhisar-buildwell , Manoj-misra , Revenue-department , High-court , Delhi-high-court , Apex-court , Supreme-court , Principal-commissioner , Income-tax , Assessing-officer