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.
Service of Assessment order by hand delivery to kitchen boy of assessee company is bad service – SC
No Service tax can be levied on indivisible Works Contracts prior to June 1, 2007
No Service Tax on the Amount received as Wharfage Charges- SC
Intention of Legislature and Purposive Construction should be Considered while interpreting a Notification- SC
Test of marketability satisfies on being shown that product is capable of being sold and actual sale is irrelevant- SC
Exemption notification to be strictly interpreted so as to leave no room for any extended meaning – SC
Valuation rules should not be invoked, if the transaction is done on arm’s length price even in case of related parties – SC
Risograph is a Printing Machine and will be classified accordingly – SC
Recovery order passed without issue of show cause notice is illegal- SC
Interest u/s 234B is automatic even if assessment order does not contain any direction for payment- SC
Advances paid for purchase of assets would amount to utilization of capital gains u/s 54G- SC
Power u/s 18 of Customs Act cannot be exercised arbitrarily without a good reason to subject goods to any test – SC
Part and accessories if mentioned as goods in specific tariff heading, is to be classified in their respective heading only-SC
Royalty pad by distributor to music producer for copyright use is not an additional consideration to assessee a job worker
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.
