Courts: Supreme Court of India
Read latest Supreme Court of India judgments and orders on Income Tax, GST, Customs, Company Law and other taxation, corporate and commercial laws.
Applicability of MRP based valuation to institutional buyers for goods specified U/s. 4A of Excise Act
Duty paid in earlier settled proceedings cannot be claimed as refund merely for different stand of SC in another assessees case
PDI & free ASS charges should not be included in assessable value – SC
Process of cold-rolling of hot-rolled stainless steel patta/patti amounts to manufacture-SC
No SSI exemption on manufacture of branded goods on Job Work: SC
Interest u/s 11AB on excise duty paid due to price escalation – Matter referred to Larger Bench: SC
Pre-delivery inspection charges and after sales service charges not includible in assessable value
Wax used for producing cotton yarn should be treated as Raw Material – SC
CD’ is an admissible ‘documentary evidence’ : SC
Compulsory pre-emptive purchase not necessary in collaboration agreement between owner & developer
Sodexo Vouchers are not liable for Octroi or LBT :SC
Anti-dumping duty cannot be charged for gap period, the period between lapse of provisional duty & imposition of final duty: SC
Expression allowed to be sold cannot be interpreted as the compulsory condition that goods must be actually sold
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
Supreme Court of India brings together Supreme Court judgments and orders published on TaxGuru concerning taxation, corporate, commercial and regulatory laws. The archive covers Income Tax, GST, Customs, Company Law, insolvency, constitutional and other legal issues relevant to taxpayers, businesses and professionals. Readers can research authoritative rulings on statutory interpretation, substantial questions of law, constitutional issues and appeals from High Courts and tribunals. Chartered Accountants, advocates, tax professionals, companies and legal researchers can use this category to follow important Supreme Court jurisprudence relevant to taxation and business laws.
