The supreme court is the highest court within the hierarchy of courts in many legal jurisdictions. there may be variations in some places. Controversy in relation to the word ‘payable’ under section 40(a)(ia). Pakistan's Supreme Court on Monday commuted the death sentence of a convict who spent 23 years on death row, after concluding that he was a juvenile when he committed a murder almost three decades back, according to a media report. The apex court said that the Centre`s SOP on opening religious places should be followed. The meaning of the word life includes the right to live in fair and reasonable conditions, right to rehabilitation after release, right to live hood by legal means and decent environment. Apex court’s nine-judge bench may redraw the definition of ‘industry’ Premium The bid by states to redefine the term is in line with centre’s labour reforms push. v. State of Maharashtra , reported in Mh.L.J. How long will the footprints on the moon last? As per the Constitution of India, the Supreme Court is the final court … Meaning of apex. Apex Court stated that Section 14 of IBC, moratorium includes criminal proceedings even for cheque bounce cases that fall under Section 138 of NI Act. Where is the Ignition coil located on a 1999 Plymouth Voyager? The court was delivering the order on a PIL based on a 2007 news report that highlighted the alleged sexual … 10/2013 dated 16th December 2013 to clarify its view that provisions of section 40(a)(ia) would be applicable to the amounts which are payable at any time during the year and not only those payable at the year end. Both Apex and Supreme typically refer to a government body's This led to the inference that the term ‘payable’ may carry more than one interpretation. Although grammatically, the word ‘payable’ and ‘paid’ denote different meaning but when the entire scheme of obligation to withhold tax and paying it over to the Central Government is interpreted holistically, it cannot be held that the word … However, the Punjab & Haryana High Court in the case of P M S Diesels (59 taxmann.com 100) has dismissed the assessee’s contention that disallowance contemplated under section 40(a)(ia) cannot be applied where payment has already been made by the assessee to the payee. The Vishakhapatnam Special bench of Tribunal in the case of Merilyn Shipping & Transports vs. ACIT (136 ITD SB 23), had held that the legislative intent was clear that only the outstanding amounts or provision for expense was sought to be disallowed in event of default of TDS. Taxability of software has been one of the highly litigated matters in India. A.F. ), Your email address will not be published. The intention of the statue is to recover tax from the taxpayer for the income accruing or deemed to accrue in India. All Rights Reserved. In case of india it is the Supreme Court at Delhi.Our constitution lays down the provisions for the establishment of an apex court. Accordingly, the ITAT held that a differentiation in treatment due to residential status cannot be covered by the scope of Article 24(1) as such a differentiation is not due to nationality. While the Apex Court overruled the ratio of the judgments of the Allahabad High Court laid in Vector Shipping Service (P.) Ltd and that of Vishakhapatnam Tribunal Special Bench in case of Merlyn Shipping and Transport it relied on the decision of Punjab & Haryana High Court, in P.M.S. Introduction To Article 13(3) article 13(3) talks about the meaning of law i.e the laws whether by laws, notifications, rules, regulations, customs, usage, etc if do effect the legal rights of the citizens do come under the … Initiation of Sunset Review investigation on imports of ‘Axle for Trailers’ from China, Re-classification of Promoters and Promoter Group of Listed Entity, Gift vouchers are neither goods nor services, but instruments used as consideration for payment – Controversy Saga Continues, CIRP not available for defaults during COVID-19 period & default of less than Rs.1 crore, Join GST, Customs & Income Tax Courses at Flat 40% Discount, Due date of filing Form GSTR-3B, from January, 2021, onwards, Managing Director and Whole Time Director in a Private Limited Company, RBI replies on signing of non-audited financials by CAs, Emergency Credit Line Guarantee Scheme (ECLGS), New Features of Form GSTR-2B & GSTR-3B Made Available To Taxpayers Under QRMP Scheme, Updates in Forms GSTR-1, GSTR-3B & Matching Offline Tool for Taxpayers in QRMP Scheme, Allotment of Instant PAN through Aadhaar Based e-KYC.
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