GKN Drive Shafts (India) Ltd. v. Income Tax Officer

GKN Driveshafts (India) Ltd. is one of the most landmark judgments in regards to the interpretation of S. 148 of the Income-tax. It primarily talks about the Assessee’s right to seek reasons for notice given under the aegis of S 148 of Income Tax. The judgment suggests a model way tackle notices received under the […]

Canara Bank v Shri Debasis Das

This is in continuation to the post I made yesterday, therein it was contended that under the aegis of Section 148 of Income Tax Act, 1961, the assessing officer while issuing the notice ought to have disclosed the “reasons of belief”. Whereas the subsection of the abovementioned section makes it compulsory on part of the […]

Mithlesh Kumar Tripathi v. Commissioner of Income-tax

Recently had an opportunity to deal in a matter involving S 148 of the Income Tax Act, wherein the assessee was served with a notice under the aegis of the abovementioned section. To my utter surprise when I looked prima facie at the Section it just mentioned that the Assessing officer had grounds to believe […]

Oil & Natural Gas Commission vs M/S Mc Clelland Engineers S.A

Hon’ble Supreme Court on grant of Interest on Interest. For more details contact @Advocate Prakhar Gupta

Laxmibai Chandaragi B v. State of Karnataka

The work of Babasaheb, speaks across generations, and the relevance of work finds resonance even today. Recently whilst deciding a judgment, where two adults belonging to different castes faced the wrath of communities, in the name of family, community, caste, wanted to get married on their own accord. The Hon’ble Supreme Court came to their […]

In re Kou-Chan Technologies (P.) Ltd.

Whether charges for insurance by taxi aggregators, amount to GST liability? The Hon’ble Authority for Advance Ruling, Karnataka, held the same in negative.

Nandan Biomatrix Ltd. vs S. Ambika Devi

A seed-related company often the purpose of producing foundation and other commercial seeds, an arrangement is entered between farmers and seed companies regarding the sale and buyback. This litigation by farmers is often made before Consumer Forums, for grievance redressal, this particular judgment by the Hon’ble Supreme Court of India defines whether such arrangement would […]

State Of Gujarat vs Mohanlal Jitamalji Porwal

Economic offences constitute a class apart and need to be visited with a different approach in the matter of bail. The economic offence having deep rooted conspiracies and involving huge loss of public funds needs to be viewed seriously and considered as grave offences affecting the economy of the country as a whole and thereby […]

Vasu Dev Singh v. Union of India

In delegated legislation the delegate completes the legislation by supplying details within the limits prescribed by the statute and in the case of conditional legislation the power of legislation is exercised by the legislature conditionally leaving to the discretion of an external authority the time and manner of carrying its legislation into effect as also […]

Kerala Public Service Commission and Ors. vs. Sini, K

A married woman is not disqualified for an appointment and the fact that she is pregnant in itself is not a disqualification for participating in the selection process, nor the pregnancy can be treated as a bar for appointment under the scheme. It is to be noted that a pregnant woman cannot be denied an […]