taxation

Constitutional Bench 2024 roundup
Legal RoundUpSupreme Court Roundups

The Supreme Court’s 2024 decisions have marked a significant turning point in the country’s legal and constitutional framework. Key rulings delivered by Constitutional Benches on Electoral bonds, private property, royalty as tax, AMU’s minority status, sub-classification within reserved categories, etc. have left an impact on fundamental rights, political transparency and tax regime, shaping India’s socio-political landscape, influencing both public policy and the broader democratic process.

Madras High Court
Case BriefsHigh Courts

“The conclusion that the taxable person is providing a service to the supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier, is ex facie erroneous and contrary to the fundamental tenets of GST law. Therefore, this conclusion warrants interference, and this issue requires re consideration.”

Allahabad High Court
Case BriefsHigh Courts

“Taxation serves as the cornerstone of governmental revenue, facilitating the provision of public services and infrastructure. Essential to this system is consistency, ensuring that similar factual and legal circumstances are met with uniform treatment.”

sales tax on credit note
Case BriefsSupreme Court

In a 106 pages long verdict, the Supreme Court has decided whether a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part, using spare parts from dealer’s own stock or from an open market, in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile, will be exigible to sales tax.

reopening of income tax assessment
Case BriefsSupreme Court

The Revenue had submitted that the Assessing Officer is competent to consider all the material that is available on record, including that found during the search, and make an assessment of ‘total income’. While some of the High Courts agreed with the said proposition, some disagreed. The Supreme Court was, hence, called upon to resolve the conundrum.

Section 153-C of Income Tax Act
Case BriefsSupreme Court

The amendment in Section 153-C of the Income Tax, 1961 was brought and the words “belongs or belong to” were substituted by the words “pertains or pertain to” after a ruling by Delhi High Court in Pepsico India Holdings Private Limited v. ACIT, 2014 SCC OnLine Del 4155.

Legal RoundUpSupreme Court Roundups

This roundup revisits the analyses of Supreme Court’s judgments/orders on validity of AIBE; ex-communication of Dawoodi Bohras; decriminalisation of adultery; permissibility of DNA test of children to prove allegations of adultery; and more. It also covers reports on the career trajectory & important decisions of Justice Surya Kant and Justice Dipankar Dutta and the newly appointed 7 judges of the Supreme Court; Explainers on important law points; and Cases Reported in SCC Weekly in the month of February.

‘Additional Special Road Tax not manifestly unjust’; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972
Case BriefsSupreme Court

The State of Himachal Pradesh had appealed against the High Court’s decision which held Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972 as ultra vires of the powers conferred upon the State Government under the Constitution of India. The Supreme Court set aside the said judgment of Himachal Pradesh High Court upholding the validity of Section 3A (3) and related notifications.

Legal RoundUpSupreme Court Roundups

This roundup revisits the analyses of Supreme Court’s judgments/orders on constitutionality of Demonetisation; Freedom of Speech of Ministers; Guidelines to withhold life support of a terminally ill patients; Tussle between Delhi Government and Centre, and more. It also covers reports on Justice SA Nazeer’s retirement; the career trajectory & important decision of Justice CT Ravikumar; Explainers on important law points; five ‘Did You Know’ facts; Cases Reported in SCC Weekly in the month of January; and a throwback from SCC Archives.