Courts: Supreme Court of India
3,663 articlesIncome Tax
Income Tax
Interest u/s 234B is automatic even if assessment order does not contain any direction for payment- SC
Income Tax
Income Tax
Advances paid for purchase of assets would amount to utilization of capital gains u/s 54G- SC
Custom Duty
Custom Duty
Power u/s 18 of Customs Act cannot be exercised arbitrarily without a good reason to subject goods to any test – SC
Custom Duty
Custom Duty
Part and accessories if mentioned as goods in specific tariff heading, is to be classified in their respective heading only-SC
Excise Duty
Excise Duty
Royalty pad by distributor to music producer for copyright use is not an additional consideration to assessee a job worker
Excise Duty
Excise Duty
Restriction to use trade mark beyond a physical area limit does not automatically make it usable within the allowed area if same belongs to other person- SC
Custom Duty
Custom Duty
Rules not within the limits of Parent Act are unsustainable and bad in law – SC
Excise Duty
Excise Duty
Process of assembling bringing a change in name & use of components amounts to manufacture- SC
Income Tax
Income Tax
If payment is for variety of services & use of land is minor, Payment cannot be treated as rent –SC
Income Tax
Income Tax
S. 80IB(10) Restriction on extent of commercial area not applies to projects approved before 1.4.2005
Income Tax
Income Tax
Deduction u/s. 80HHC allowable only against profit from export business- SC
Excise Duty
Excise Duty
At Least After Death, No Excise Duty – SC
Excise Duty
Excise Duty
Job worker should be considered as manufacturer subject to arrangement between parties- SC
Custom Duty
Custom Duty
