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.
Rules not within the limits of Parent Act are unsustainable and bad in law – SC
Process of assembling bringing a change in name & use of components amounts to manufacture- SC
If payment is for variety of services & use of land is minor, Payment cannot be treated as rent –SC
S. 80IB(10) Restriction on extent of commercial area not applies to projects approved before 1.4.2005
Deduction u/s. 80HHC allowable only against profit from export business- SC
At Least After Death, No Excise Duty – SC
Job worker should be considered as manufacturer subject to arrangement between parties- SC
Eligibility criteria in an exemption notification required to be construed strictly- SC
Value of post-import services can be added to assessable value under customs only when such service is a condition of sale – SC
Mere Value addition to Inputs does not amount to Manufacture – SC
Refund can be claimed by person other than Manufacturer in certain conditions – SC
Supervising & Liasioning in relation to loading goods cannot be classified as C & F Agents services
SSI Exemption available to job worker on goods manufactured under Brand name of Principal manufacturer – SC
Doctrine of Unjust Enrichment applicable on capital goods captively consumed – SC
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.
