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.
Specially designed ponds for rearing of prawns can be treated as a Plant
High Courts, being Courts of Record, have the inherent power of review
Consignment wise duty payment can be made through CENVAT credit balance: SC
Service tax cannot be levied on indivisible works contracts prior to 1st June, 2007: SC
Mere addition in value after certain process does not amount to manufacture– SC
Cost of Returnable Packing Material not to be included in assessable value– SC
Amount paid under Amnesty scheme will be treated as an adjustment towards interest- SC
Surrender of Advance Licence to receive products at lower rate will be treated as additional consideration-SC
Product could be treated as medicament if produced under Drug Licence- SC
In absence of mutuality of interest two persons cannot be treated as related
‘Close up’ should be classified as dental cleaner, not toothpaste–SC
Endorsement on bill of entry amount to raising demand under customs law and not mere a provisional assessment
Proceedings under Central Excise Act get abated on the death of assessee
Exemption Notification cannot discriminate between persons paying duty under different methods permissible under law
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.
