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.

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sale of capital assets
Case BriefsSupreme Court

Supreme Court reiterated that to examine whether a particular transaction is sale of capital assets or business expense, multiple factors like frequency of trade and volume of trade, nature of transaction over the years etc., are required to be examined.

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coal india
Case BriefsSupreme Court

Coal India Limited and its subsidiary Western Coalfields Limited had contended that they cannot be bound by the Competition Act, 2002 as both are governed by the Coal Mines (Nationalization) Act, 1973. The Supreme Court held that the Competition Act applies to State monopolies, Government Companies and PSUs.

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land grabbing cases
Case BriefsSupreme Court

The Supreme Court observed that if the State Government is so conscious or interested in taking action against land grabbers, it is the discretion of the State Government to bring or better the appropriate legislation with the definition of ‘land grabber’, ‘land grabbing’ and ‘land grabbing cases’.

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supreme court april 2023
Legal RoundUpSupreme Court Roundups

April was not the regular, run-of-the-mill month for the Supreme Court of India as it not only delivered some big judgments and began hearing the momentous Marriage Equality matter but also dealt with some unusual cases like Mr Put Mine, Advocate’s appearance, Justice Gangopadhyay controversy; and case of the Judge who lost job over unprepared judgments. This Roundup covers all of that and more!

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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.

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quashing appointment of Drug Inspectors
Case BriefsSupreme Court

The Supreme Court observed that having participated in the selection process without any demur or protest, the writ petitioners cannot challenge the same as being tainted with mala fides, merely because they were unsuccessful.

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