Courts: Supreme Court of India
3,663 articlesIncome Tax
Income Tax
Dividend income derived by assessee from a company in Malaysia not liable to be taxed in the hands of the assessee in India under any of the provisions of the Act – SC
Excise Duty
Excise Duty
No Penalty in case of interpretational nature – Supreme Court
Corporate Law
Corporate Law
New partners can not be held guilty for cheque issued by old partners – SC
Corporate Law
Corporate Law
SC upholds tax and penalty on Multi System Operators
Corporate Law
Corporate Law
Earnest money forfeited as per terms of tender for not entering into contract can not be refunded – SC
Income Tax
Income Tax
Compensation to be awarded should not be measured by the nature, location or degree of the injury, but rather by the extent or degree of the incapacity resulting from the injury – SC
Custom Duty
Custom Duty
CCE Vs. M/s. Living Media India Pvt. Ltd. – Supreme Court
Excise Duty
Excise Duty
Process of lifting water is incidental to manufacture ; Supreme Court decision prevails over Board Circular – SC
Excise Duty
Excise Duty
Excise Duty – Under Section 35C(2) CESTAT cannot altogether take a different view in law and it cannot reappreciate evidence
Excise Duty
Excise Duty
Honest mistake committed in maintenance of stock register can not be treated as fraud or willful mis-statement or suppression of facts – SC
Excise Duty
Excise Duty
Clandestine removal of excisable goods can not be denied by the company if MD of the company voluntarily came forward to sort out the issue and to pay the Excise duty – SC
Excise Duty
Excise Duty
Cost of packing of motor cycles cleared to Depot to be included in assessable value for Excise Duty Valuation – Supreme Court
Income Tax
Income Tax
When assessee mistakenly offers to tax interest income and also pays tax on such income, assessee should make rectification and /or waiver petition
Excise Duty
Excise Duty
