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Power of AO to Grant Stay — Whether Discretionary or Controlled By the Instructions and Circulars
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Tax Implications in the Hands of Successor / Resulting Company
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Capital Gains Tax Implications in Singapore on Capital Reduction or Liquidation
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Legal Considerations for Start-Ups – Are you overlooking some?
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ATR & AQMM – Audit Reports of Auditors!
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भारत पहले – 75 Year of Independence
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President and CEO of The Institute of Internal Auditors
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Mr. N. R. Narayana Murthy
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Mr. Ishaat Hussain
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Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
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July 2015

Precedent – Conflicting decisions of Supreme Court – Later judgement in point of time will be followed

By Dr. K. Shivaram Senior Advocate Ajay r. Singh Advocate

Reading Time 1 mins

The South Indian Sugar Mills, Bangalore & Ors vs. Govt. of Karnataka & Ors.; AIR 2015 (NOC) 559 (Kar.)

The Hon’ble Court observed that if this Court was confronted with two conflicting decisions of the Hon’ble Supreme Court by its Benches consisting of equal number of Judges, this Court would follow the judgment, which is later in point of time.

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July 2015

Precedent – Conflicting decisions of Supreme Court – Later judgement in point of time will be followed

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2015 (39) STR 684 (Tri.-Bang.) India Vision Satellite Communications Ltd. vs. CCE, C & ST, Cochin

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July 2015

Precedent – Conflicting decisions of Supreme Court – Later judgement in point of time will be followed

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2015 (39) STR 684 (Tri.-Bang.) India Vision Satellite Communications Ltd. vs. CCE, C & ST, Cochin

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