The Hon’ble CESTAT, Bangalore held that although there is no specific 'relevant date' under Section 11B of the Excise Act to claimrefund of unutilized credit, but, that would not rule out applicability of Section 11B. Relevant date should be the date
Hon’ble Apex Court held that it cannot be the intention of the Legislature to provide rebate only on one item i.e. either on inputs or final products. It was further held that giving such restrictive meaning to Rule 18 of the Excise Rules would not o
We are of the opinion that the judgment of the High Court has not discussed and decided the issue correctly and warrants interference. We, thus, allow these appeals and set aside the judgment of the High Court by holding that Sodexo Meal Vouchers are
The collegium system of judicial appointments is here to stay. The Supreme Court today declared the National Judicial Appointments Commission (NJAC), and the Constitutional amendments involved, to be in violation of the Constitution of India.
Judgement of Hon’ble Mr. Lodha (J) & Mr. Gokhale (J) in Civil Appeal No. 684/2004 State of MP v/s Rakesh Kohli delivered on May 11, 2012 w.r.t. Stamp Act applicable to State of M. P. (Stamp Duty on POA when given to Non-Relative)
Judgments of the higher court/s and/or the Apex Court are either per incuriam and/or stare-decisis and/or against the doctrine of Pith N Substance and/or Ultra Vires and/or otherwise untenable looking to the ground realities. Such judgments remain
The Supreme Court bench comprising of Justices Ranjan Gogoi and Pinaki Chandra Ghose prescribed detailed guidelines on the issuing of government advertisements.
The Supreme Court bench comprising of Justices J. Chelameswar and Pinaki Chandra Ghose held that the printed date on the cheque, in absence of any other evidence, cannot be conclusive of the fact that the cheque was issued on that particular date.
The Petitioner is an Indian citizen and a practicing Advocate. He claims to be affected by the levy of Service Tax on Advocates. It is the case of the Petitioner that section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act 200
The Petitioner, Vodafone India Services Pvt. Ltd., is a wholly owned subsidiary of a non-resident company, Vodafone Tele-Services (India) Holdings Limited (the holding company). In AY 2009-10,the Petitioner issued equity shares on a premium to its ho