Courts: Supreme Court of India
3,662 articlesExcise Duty
Excise Duty
Onus is on revenue to establish depression of assessable value; Matter Remanded back – SC
Income Tax
Income Tax
HC can consider undisputed facts on records, remain unnoticed by tribunal:SC
Income Tax
Income Tax
Penalty u/s 271C not maintainable in absence of contumacious conduct by assessee – SC
Excise Duty
Excise Duty
No question of passing burden of duty arise when it was paid under protest during pendency of adjudication proceedings
Excise Duty
Excise Duty
Applicability of MRP based valuation to institutional buyers for goods specified U/s. 4A of Excise Act
Excise Duty
Excise Duty
Duty paid in earlier settled proceedings cannot be claimed as refund merely for different stand of SC in another assessees case
Excise Duty
Excise Duty
PDI & free ASS charges should not be included in assessable value – SC
Excise Duty
Excise Duty
Process of cold-rolling of hot-rolled stainless steel patta/patti amounts to manufacture-SC
Excise Duty
Excise Duty
No SSI exemption on manufacture of branded goods on Job Work: SC
Excise Duty
Excise Duty
Interest u/s 11AB on excise duty paid due to price escalation – Matter referred to Larger Bench: SC
Excise Duty
Excise Duty
Pre-delivery inspection charges and after sales service charges not includible in assessable value
Excise Duty
Excise Duty
Wax used for producing cotton yarn should be treated as Raw Material – SC
Corporate Law
Corporate Law
CD’ is an admissible ‘documentary evidence’ : SC
Income Tax
Income Tax
