Courts: Supreme Court of India
3,662 articlesGoods and Services Tax
Goods and Services Tax
Sodexo Vouchers are not liable for Octroi or LBT :SC
Custom Duty
Custom Duty
Anti-dumping duty cannot be charged for gap period, the period between lapse of provisional duty & imposition of final duty: SC
Income Tax
Income Tax
Expression allowed to be sold cannot be interpreted as the compulsory condition that goods must be actually sold
Excise Duty
Excise Duty
Levy of Interest on late payment of duty by providing it in subordinate regulations would be deemed as ultra vires if the same not provided by provisions of Act
Income Tax
Income Tax
Intimation u/s 143(1) is not an assessment, AO authorized to make reassessment u/s 147 subsequently: SC
Income Tax
Income Tax
Bills discounted cannot be equated with loan & advances, interest received on default not taxable under Interest Tax Act, 1974: SC
Custom Duty
Custom Duty
Post-importation services could not be added to value of goods imported
Income Tax
Income Tax
SC on Allowability of Interest expenses when Interest Free Loan been given to Sister Concern & Director
Income Tax
Income Tax
Section 143(1) intimation is not an assessment and no question of change of opinion
Excise Duty
Excise Duty
Recovery of Arrears under Central Excises & Salt Act from legal heirs
Excise Duty
Excise Duty
Dominant/Essential characteristics prevails over general use in Tariff classification: SC
Service Tax
Service Tax
SC Invites Suggestions On Measures to Improve Collegium System for Appointment of Judges
Income Tax
Income Tax
Conclusions based on suspicion cannot take the place of proof : SC
Income Tax
Income Tax
