Courts: Supreme Court of India
3,663 articlesCustom Duty
Custom Duty
Value of post-import services can be added to assessable value under customs only when such service is a condition of sale – SC
Excise Duty
Excise Duty
Mere Value addition to Inputs does not amount to Manufacture – SC
Excise Duty
Excise Duty
Refund can be claimed by person other than Manufacturer in certain conditions – SC
Service Tax
Service Tax
Supervising & Liasioning in relation to loading goods cannot be classified as C & F Agents services
Excise Duty
Excise Duty
SSI Exemption available to job worker on goods manufactured under Brand name of Principal manufacturer – SC
Excise Duty
Excise Duty
Doctrine of Unjust Enrichment applicable on capital goods captively consumed – SC
Custom Duty
Custom Duty
In case of confiscated goods assessee liable to pay duty only if he exercise option to redeem – SC
Income Tax
Income Tax
Payment made by ONGC to foreign countries for rendering of services is assessable U/s. 44BB and not U/s. 44D
Excise Duty
Excise Duty
Central Govt. agencies in agreement with foreign companies are not entitled to exemption of surtax
Excise Duty
Excise Duty
C4 Raffinate eligible for partial Excise exemption under Notification No. 6/2000 dated 01.03.2000- SC
Income Tax
Income Tax
Where renting out properties is main business, then income is rightly taxed as Business Income- SC
Income Tax
Income Tax
‘Success fee’ payable by Indian company to foreign company for financial advisory services attract TDS
Excise Duty
Excise Duty
Sterilization of syringes and needles not amounts to manufacture
Income Tax
Income Tax
