Supreme Court Introduces Professional Bail Bondsperson Rules 2026 To Curb Rampant Fake Sureties Supreme Court Issues Comprehensive Guidelines For Foreign Nationals In NDPS Commercial Quantity Cases, Mandates Passport Deposition And Strict Surety Verification Supreme Court Issues Mandatory Guidelines To Curb Black Money In Elections, Directs Fast-Track Disposal Of Criminal Cases Against MPs And MLAs Same Set of Depositions Cannot Lead to Conviction of Some Accused and Acquittal of Others Without Distinct Reasoning: Supreme Court Victims Have Equal Constitutional Right To Speedy Trial: Supreme Court Section 12 Of Gangsters Act Does Not Freeze Other Parallel Proceedings, Its Sole Purpose Is To Resolve Clash Of Dates: Supreme Court Registration of a Will Does Not Dispense With Mandatory Proof of Execution and Attestation Under Section 68 of Evidence Act: Supreme Court Arbitration Pre-Deposit Clause Requiring Contractor To Deposit 10% Of Claim Amount Prior To Reference Violates Right To Sue And Article 14: Supreme Court Income Tax Settlement Order Passed Beyond Mandatory 18-Month Limitation Period Is Void, Rules Allahabad High Court Teacher's Abuse of Trust is Grave Concern, Not Mere Breach of Discipline: Delhi High Court Upholds POCSO Conviction, Raps School Principal For Discouraging Child Victim 'NO AID OF INTERPRETER, NO VIDEOGRAPHY': Gauhati High Court Acquits Man In Rape Case Involving Mentally Disabled Victim, Rules S.164 CrPC Statement Inadmissible Due To Procedural Non-Compliance Karnataka High Court Issues Comprehensive Guidelines Refund of Trap Money to Complainants Property Purchased Jointly By Husband And Wife Cannot Be Regarded As Ancestral Merely Because Co-Executants Signed Prior Sale Deed: Madras High Court Judicial Magistrate Holding Section 176(1A) CrPC Inquiry Is Empowered To Name Perpetrators Of Custodial Death: Madhya Pradesh High Court 'Mere Maintenance Order Cannot Prove Marriage Validity': Patna High Court Declares Woman Not Legally Wedded Wife For Failing To Prove 'Saptapadi' Under Hindu Marriage Act Woman Accused Under PMLA Is Exempt From Twin Conditions But Bail Depends On Facts, Not Gender Alone: Punjab & Haryana High Court

"TAXATION LAW" Digest

Taxation Law - Excise Duty – Valuation of Goods – Price as Sole Consideration – Transaction Value Defined – Held: Sales between Oil Marketing Companies under an MOU did not satisfy conditions under Section 4(1)(a) of the Central Excise Act, 1944, as the price was not the sole consideration for the sale – The MOU primarily aimed to ensure uninterrupted supply, not comm...

Taxation Law - Direct Tax – Computation of Disputed Tax – Applicability of 100% Rate – Section 3, DTVSV Act – Circular No. 21/2020 – Petitioner’s case mistakenly treated as a “search case,” and disputed tax computed at 125% instead of 100% – Respondents conceded the error, acknowledging it as a "non-search case" – Held: Tax to b...

Income Tax Act, 1961 – Section 260A – Kar Vivad Samadhan Scheme, 1998 – Appeal against Tribunal's order dismissing appellant's plea due to non-payment under the Scheme – Tribunal and lower authorities erred in dismissing appeal as withdrawn without issuing a certificate under Section 90(2) of the 1998 Act – Appeal allowed, remanded to Commissioner (Appeal) for...

Income Tax – Assessment Order – Natural Justice – Petitioner challenged the assessment order dated 7th March 2024 and the demand notice issued under the Income Tax Act – Contended that the assessment was based on evidence from third parties without allowing the petitioner to cross-examine them – Court observed that the petitioner had responded to the notices and parti...

Taxation Law – Limitation for Reopening Assessment – The petitioner challenged the reopening of its assessment for the year 2011-12 under the Kerala Value Added Tax Act (KVAT Act) – The assessment was reopened by notice issued on 24.01.2018, beyond the five-year limitation period set by Section 25(1) of the KVAT Act as it stood prior to 01.04.2017 – The High Court held that...

  Income Tax – Unexplained Cash Deposits – Appellant failed to satisfactorily explain the source of Rs. 47,30,000/- deposited in his bank account – Claimed cash belonged to Kana Ram, who sold an immovable property but had no bank account – Kana Ram’s contrary statement led to the addition of Rs. 34,50,000/- as income – Tribunal and lower authorities uphe...

Taxation Law - Recovery of Interest and Penalty – Section 11A of the Excise Act – Applicability of Natural Justice – Petitioner challenged the freezing of its bank account and demand for interest and penalty on delayed payment of excise duty, claiming that no show cause notice or opportunity to explain the delay was provided – Held: Under Sections 11AA and 11AC of the Excis...

Taxation Law - GST – Liability of Government Entity – Flawed Adjudication – Order Quashed – Petitioner challenged GST liability of ₹99,05,74,260/- and penalties imposed by the adjudicating authority under the CGST/SGST Acts – Court noted contradictions in the adjudication order, including conflicting findings on the ownership of goods – Held: Adjudication orde...

Income Tax – Cooperative Society – Retrospective Amendment – Waiver of Interest – Section 234-B and 234-C of Income Tax Act – The petitioner, a cooperative society, contested interest levied due to a retrospective amendment in Section 80(P)(2)(a)(iii) denying tax exemption for agricultural product marketing societies – Citing prior judicial precedent supporting ...

Income Tax – Assessment Order – Writ Petition challenging assessment order issued without proper notice to petitioner – Address discrepancy noted; notices returned undelivered – Petitioner claimed lack of opportunity to contest assessment due to incorrect address – Court found fault with petitioner for not updating address with Income Tax Department but recognized the...