Supreme Court Archives - Page 2 of 2 - Enterslice Research

Supreme Court Supreme Court (19 Results)

Sort

Penalty u/s 271C is leviable only in case of non-payment of TDS, but not delayed payment of TDS

Aug 29, 2023 Aug 29, 2023

Loss incurred for any purpose which is ‘offence’ cannot be incidental to business/profession, hence not eligible for Sec 37(1) benefit

Aug 29, 2023 Aug 29, 2023

Loan by primary agricultural credit society to its nominal members would qualify for deduction u/s 80P(2)(a)(i): SC

Aug 29, 2023 Aug 29, 2023

Based on recording of inventory in books of A/c, sale of development right in property will not be ‘stock in trade’

Aug 29, 2023 Aug 29, 2023

Educational trust indulging into huge systematic profit is not eligible for exemption u/s 10(23C)

Aug 29, 2023 Aug 29, 2023

A cooperative credit society cannot be construed as ‘bank’ for purposes of deduction u/s 80P(4)

Aug 29, 2023 Aug 29, 2023

No Addition Is Permitted For Unabated Assessment In Absence Of Any Incriminating Material Found During Search U/S 132 Or Requisition U/S 132A

Aug 28, 2023 Aug 28, 2023

SC stays operation of re-assessment & demand notices issued after rejection of settlement application

Aug 25, 2023 Aug 25, 2023

If surplus fund not applied for common purpose, club loses its control over it and identity between contributors & participators ends

Aug 25, 2023 Aug 25, 2023