Court : Supreme Court of India
..... therefore, the revenue is right in submitting that the revised return filed by the assessee under section 139(5) can only substitute its original return under section 139(1) and cannot transform it into a return under section 139(3), in order to avail of the benefit of carrying forward or set-off of any loss under section 80 of the income-tax act. ..... in such a situation, filing a revised return under section 139(5) of the income-tax act claiming carrying forward of losses subsequently would not help the assessee ..... filing a revised return under section 139(5) of the income-tax act and taking a contrary stand and/or claiming the exemption, which was specifically not claimed earlier while filing the original return of income is not permissible ..... by filing the revised return of income, the assessee cannot be permitted to substitute the original return of income filed under section 139(1) of the income-tax act. ..... benefit under section 10b(8) and furnishing the declaration as required under section 10b(8) in the revised return of income which was much after the due date of filing the original return of income under section 139(1) of the income-tax civil appeal no.6274 of 2013 page 6 of 7 act, cannot mean that the assessee has complied with the condition of furnishing the declaration before the due date of filing the original return of income under section 139(1) of ..... as per intimation issued under section 143(1)(a) of the it act on 27th august 1991, the appellant paid the necessary tax amount. .....
Tag this Judgment!Court : Supreme Court of India
..... 46 of 91 intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the companies act, 2013 (18 of 2013); (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any tax paid in accordance with the provisions of section 74 in respect of any period up to financial year 2023-24. ..... notwithstanding anything contained in sub-section (1) of section 16 and sub- section (1) of section 18, input tax credit shall not be available in respect of the following, namely : civil appeal no.2948 of 2023 etc. ..... the writ petitions, the petitioners contend that due to the restrictions imposed by section 17(5)(c) and section 17(5)(d) of the cgst act, they are unable to avail the credit on gst paid on goods and services used in the construction of factory premises, buildings etc against the gst received by them for the renting/leasing/letting out etc. ..... that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of september, 2018 till the due date of furnishing of the return under the said section for the month of march, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made civil appeal no.2948 of 2023 etc. ..... (2020) 8 scc12931 (1957) scc online sc12civil appeal no.2948 of 2023 etc. .....
Tag this Judgment!Court : Supreme Court of India
..... [the explanation reads: explanation for the removal of doubts, it is hereby clarified that for the purposes of issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the income-tax act, under this sub-clause, the provisions of section 148, section 149 and section 151 of the income-tax act, page 45 of 112 part a directed the assessing officers to apply the provisions of the old regime for reassessment notices issued after 1 april 2021. ..... factual situation in the present appeals: (i) the finance act 2021 substituted sections 147 to 151 of the income tax act with effect from 1 april 2021; (ii) sections 147 to 151 of the old law ceased to operate from 1 april 2021; (iii) after 1 april 2021, any reference to the income tax act means the income tax act as amended by the finance act 2021; (iv) the time limits prescribed for issuing reassessment notices under section 149 operate retrospectively for three years for all ..... although this court waived off the requirement of obtaining prior approval under section 148a(a) and section 148a(b), it did not waive the requirement for section 148a(d) and section 148. ..... state of kerala, 1957 scc online sc23page 63 of 112 part d supposed intention of the legislature. ..... provision is also made for charging interest on delayed payments, etc. .....
Tag this Judgment!Court : Supreme Court of India
..... the legislature, the onus is on the petitioner to show there are other individuals or companies equally guilty of mismanagement prejudicially affecting the production of an essential commodity and causing serious unemployment amongst a 32 certain section of the community does not, in such circumstances, arise, for the simple reason that here there has been no classification at all and, in any case, the basis of classification by its very nature ..... reasons, we accept the contentions of the learned counsel for the appellant, and hold that section 5 of the second amendment act (act 11 of 1966), introducing section 13-a in the act, is discriminatory and violative of article 14 of the constitution and, as such, has ..... tax ..... rational, informed with reason and guided by public interest, etc.96. ..... has upheld the legislation affecting the single entity, institution or undertaking, it found that it was done in emergent and extreme circumstances preceded by enquiries, parliamentary debates, etc. ..... importance; (ii) the undertaking was an economic unit; (iii) the technical report showed that the condition of the plants, machinery etc. ..... regards the condition of the plants, machinery, etc. ..... requires a broadly uniform set of 11 guidelines for ensuring academic standards, prevention of commercialization and mismanagement etc. ..... teaching in areas of education, engineering and technology, languages, laws, life sciences and other courses under the general heads of the arts and humanities, social sciences etc.2. .....
Tag this Judgment!Court : Karnataka
..... set aside final order no.21234/2023 dated0911.2023(annexure-a) passed by the customs, excise and service tax appellate tribunal, bangalore and it may kindly be held that the proceedings in relation to impugned ..... and issued on 8.11.2012, wherein the commissioner of central excise and sale tax, mangaluru3, ordered, inter alia, that an amount of `8,06,44,997/- being ..... section 35g of the central excise act, 19441 challenging the final order no.21234/2023 dated 9.11.2003 passed in excise appeal no.25387/2013 by the customs, excise and service tax ..... filed by the revenue in the case of patanjali after noticing section 32a of the ibc as well as the amended section 31 of the ibc as also the judgment of the hon ..... under sections 7, 9 or section 10, as the case may be; 5(17) liquidation commencement date means the date on which proceedings for liquidation commence in accordance with section 33 or section 59, ..... and having regard to section 32a of the ibc ..... by the adjudicating authority under sub-section (1) of section 31, the claims as provided in ..... by an adjudicating authority under sub-section (1) of section 31 of the insolvency and bankruptcy code, 2016 (hereinafter referred to as ..... 2022) 6 scc34313 order dated 25.8.2022 passed in tax appeal no.32/2019 -8- decisions of the hon ble ..... order dated 8.12.2017/15.12.2017 under section 7 of the insolvency and ..... section 6 to section ..... section 31 and section ..... section 33 to section ..... sections ..... section 31 by section 7 of act ..... tax ..... section ..... section ..... sections ..... section 31 could be continued. ..... act .....
Tag this Judgment!Court : Supreme Court of India
..... whether the plaintiff is estopped by his own act and conduct from filing the present suit?. ..... it is bad in law because it was recorded de hors the pleadings or it was based on no evidence or it was based on misreading of material documentary evidence or it was recorded against any provision of law and lastly, the decision is one which no judge acting judicially could reasonably have reached. ..... the respondent-plaintiff admitted that he used to file income tax returns being an employee of the punjab government, but he did not show the amount of rs.16,00,000/- in the income tax return. e. ..... i file the income tax return because i am employee of punjab govt. ..... i have never shown my agricultural income in my income tax return. ..... it is correct that agriculture income also not shown in my income tax return. ..... i have not shown the amount of rs.16,00,000/- in my income tax return. .....
Tag this Judgment!Court : Karnataka Dharwad
..... surrounded, by any such area, it may acquire the land by publishing in the official gazette, a notice to the effect that it has been decided to acquire the land in pursuance of this section: provided that before publishing such notice, the government shall call upon the owner or any other person who, in the opinion of the government, may be interested in such land, to show cause why ..... the respondent no.5, in the interest of justice and equity; issue writ in the nature of mandamus and issue appropriate directions to the respondents no.1,3 to7to quantify and pay compensation under section20of the slum act in respect of06acres18guntas15annas in sy.no.37/3a of nekar nagar, ayodhya village (v) at the earliest, in the interest of justice and equity; alternatively, direct the respondents no.1,3 to7to pay damages and relocate all the ..... by the respondent no.5 deputy commissioner of dharwad; so also sought for writ of mandamus to issue appropriate directions to respondents no.1, 3 to 7 to quantify and pay compensation under section 20 of the slum act in respect of 06 acres 18 guntas 15 annas in sy.no.37/3a of nekar nagar, ayodhya village (v) at the earliest; and alternatively to direct the respondents no.1, 3 to 7 to pay damages and - 8 - nc:2024. ..... 2023 municipal tax, road tax and other statutory taxes from the ..... shades and colours and so also violation of principles of natural justice may undermine rule of law so also at times arbitrariness, proportionality, unreasonableness etc. .....
Tag this Judgment!Court : Karnataka Dharwad
..... surrounded, by any such area, it may acquire the land by publishing in the official gazette, a notice to the effect that it has been decided to acquire the land in pursuance of this section: provided that before publishing such notice, the government shall call upon the owner or any other person who, in the opinion of the government, may be interested in such land, to show cause why ..... the respondent no.5, in the interest of justice and equity; issue writ in the nature of mandamus and issue appropriate directions to the respondents no.1,3 to7to quantify and pay compensation under section20of the slum act in respect of06acres18guntas15annas in sy.no.37/3a of nekar nagar, ayodhya village (v) at the earliest, in the interest of justice and equity; alternatively, direct the respondents no.1,3 to7to pay damages and relocate all the ..... by the respondent no.5 deputy commissioner of dharwad; so also sought for writ of mandamus to issue appropriate directions to respondents no.1, 3 to 7 to quantify and pay compensation under section 20 of the slum act in respect of 06 acres 18 guntas 15 annas in sy.no.37/3a of nekar nagar, ayodhya village (v) at the earliest; and alternatively to direct the respondents no.1, 3 to 7 to pay damages and - 8 - nc:2024. ..... 2023 municipal tax, road tax and other statutory taxes from the ..... shades and colours and so also violation of principles of natural justice may undermine rule of law so also at times arbitrariness, proportionality, unreasonableness etc. .....
Tag this Judgment!Court : Supreme Court of India
..... are several legislations which also contain similar provisions relating to the statutory presumption of culpable mental state, such as section 35 of the narcotic drugs and psychotropic substances act, 1985 (for short, the ndps act ), section 138a of the customs act, 1962 (for short, the customs act ), section 278e of the income tax act, 1961 (for short, the act, 1961 ) to name a few. ..... 2024 page 64 of 199 the provision of section 15 of the pocso is in the nature and form of an inchoate offence which penalizes the mere storage or possession of any pornographic material involving a child when stored with a specific intent prescribed thereunder, without requiring any actual transmission, dissemination etc.87. ..... also statutory presumptions can be raised in several statutes as, for example, the negotiable instruments act, prevention of corruption act, tada, etc. ..... attorney general (supra) specifically held that considering the objects of pocso, its provisions, more particularly, pertaining to sexual assault etc should be construed viz-a-viz the other provisions of the act more meaningful and effective. ..... causing any material in electronic form which depicts children engaged in sexually explicit act or conduct or creation of text or digital images etc. ..... 38 of 199 scope of actus reus which is punishable under the provision to include not just publication or transmission but also the browsing, creation, collection, online facilitation or enticement of children into any sexual act or conduct etc. .....
Tag this Judgment!Court : Supreme Court of India
..... for the compensation and a period of six months for the monetary part of rehabilitation and resettlement entitlements listed in the second schedule commencing from the date of the award made under section 30: provided that the components of the rehabilitation and resettlement package in the second and third schedules that relate to infrastructural entitlements shall be provided within a period of eighteen months 34 ..... to such debtors; loans or advances for which transferor1 has not received any confirmation for the receivables as mentioned in clause 9.1 (i); (vi) coal mitting block - mandla (north) and the related guarantees, deposits etc; (vii) fiscal incentives in relation to the jal business that accrue up to the closing date; (viii) any intellectual property of transferor1; (ix) litigations pertaining to the jal business as of the closing date ..... since the acquisition proceedings for the subject land were initiated by a notification under section 4 of the 1894 act dated 25.07.2008, therefore, the litigation was pending as on 29.06.2017 (the effective date ) and the disputed claim was not crystallized ..... question was for a public purpose as the said land contained vital raw material (limestone) for the manufacturing of cement and the usage of 4 such mineral wealth would advance the public purpose of infrastructure development.7. ..... section, land bank means a governmental entity that focuses on the conversion of government owned vacant, abandoned, 25 unutilised acquired lands and tax .....
Tag this Judgment!