Finance Act, 2022
4 Supreme Court judgments considering this law. Search within these.
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Commissioner of Customs v. M/s Canon India Pvt. Ltd.
Issue arose whether there was an “error apparent on the face of the record” for the purpose of entertaining the review petition; whether law laid down in Canon India’s case as regards the power of the DRI to issue show cause…
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Union of India & Ors. v. Rajeev Bansal
Whether after 01 April 2021, the Income Tax Act, 1961 has to be read along with the substituted provisions; whether Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 (TOLA) will continue to apply…
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Chief Commissioner of Central Goods and Service Tax & Ors. v. M/S Safari Retreats Private Ltd. & Ors.
Whether the definition of “plant and machinery” in the explanation appended to Section 17 of the Central Goods and Services Tax Act, 2017 applies to the expression “plant or machinery” used in clause (d) of sub-section (5) of…
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Ravi Agrawal v. Union of India & Another
Matter pertains to the issue that if the amendment to s.80DD of the Income Tax Act, 1961 can be given retrospective effect.