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    August 11, 2026   Case Laws GST
    Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
    August 11, 2026   Case Laws Income Tax
    Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.
    August 11, 2026   Case Laws Income Tax
    NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.
    August 11, 2026   Case Laws Income Tax
    Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
    August 11, 2026   Case Laws Income Tax
    Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
    August 11, 2026   Case Laws Income Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case Laws Income Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no expr...
    August 11, 2026   Case Laws Income Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case Laws Income Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
    August 11, 2026   Case Laws Income Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case Laws Income Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case Laws Income Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
    August 11, 2026   Case Laws Income Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case Laws Income Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case Laws Income Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case Laws Income Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case Laws Income Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive rec...
    August 11, 2026   Case Laws Income Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
    August 11, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...
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August 11, 2026   Case Laws GST
Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
August 11, 2026   Case Laws Income Tax
Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.
August 11, 2026   Case Laws Income Tax
NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.
August 11, 2026   Case Laws Income Tax
Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
August 11, 2026   Case Laws Income Tax
Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
August 11, 2026   Case Laws Income Tax
Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
August 11, 2026   Case Laws Income Tax
Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no express retrospectivity.
August 11, 2026   Case Laws Income Tax
Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
August 11, 2026   Case Laws Income Tax
Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
August 11, 2026   Case Laws Income Tax
Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verification.
August 11, 2026   Case Laws Income Tax
Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
August 11, 2026   Case Laws Income Tax
Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
August 11, 2026   Case Laws Income Tax
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.
August 11, 2026   Case Laws Income Tax
Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
August 11, 2026   Case Laws Income Tax
Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
August 11, 2026   Case Laws Income Tax
Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
August 11, 2026   Case Laws Income Tax
ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
August 11, 2026   Case Laws Income Tax
Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive recognition.
August 11, 2026   Case Laws Income Tax
Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
August 11, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposits.

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Home › Highlights › Indian Laws › 2024 › July, 2024 › This
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Indian Laws

Suit for permanent injunction regarding outstanding dues and...

Permanent injunction for outstanding storage charges allowed. Separate suit maintainable for distinct causes of action like damages.

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Indian Laws July 27, 2024 Case Laws SC
Suit for permanent injunction regarding outstanding dues and arrears of storage charges. Order VII Rule 11 CPC. Plaintiff specifically reserved rights in first suit regarding claim against warehousing charges, damages for illegal use and occupation, and applied for leave to file separate suit, which was granted. No relinquishment or omission to claim relief. Separate causes of action, second suit maintainable. Appellant facing recovery of over Rs. 8 crores, unnecessarily delaying suit pending since 2016. Impugned order does not suffer from infirmity. Appeal dismissed.
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Acts Income Tax
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