Courts: Supreme Court of India
3,663 articlesService Tax
Service Tax
Service tax is payable on Sale of SIM cards, no sales tax – even if Sales tax is wrongly paid, Service Tax is payable – Supreme Court
Income Tax
Income Tax
Supreme Court- Proviso to s. 14A bars reassessment but not original assessment on the basis of the retrospective amendment
Corporate Law
Corporate Law
Jalandhar Improvement Trust Versus Vinod Kumar (SC)
Corporate Law
Corporate Law
MSK Projects (I) (JV) Ltd.Versus State of Rajasthan & Anr (Supreme Court)
Excise Duty
Excise Duty
SC asks CBDT and CBEC to draft uniform policy on appeals in lost cases
Income Tax
Income Tax
If the prosecution proves its case on basis of evidence and the same is also supported by the implied admission of the accused, the conviction of the accused under s 276C(1), 277 and 278 is not liable to be interfered with on the ground that the return did not bear his signature and was not filed by him
Custom Duty
Custom Duty
Chandna Impex Private Limited vs Commissioner of Customs (Supreme Court)
Custom Duty
Custom Duty
Exemption under Notification No.17/2001 cus, dated 1st March, 2001 available only if the goods are imported by ‘a person who has been awarded the contract’ by NHAI
Income Tax
Income Tax
DTAA Does Not Protect Tax Evaders – SC
Custom Duty
Custom Duty
When it is found that the licences produced entitle the Respondent to clear the ex-bond goods free of duty, there are no reasons for them to have mis-declared the values since the goods are duty free
Custom Duty
Custom Duty
Rajmal Lakhichand and another vs Commissioner of Central Excise and Customs (SC)
Income Tax
Income Tax
Long Procedural Delay in Filing Dept Appeals cannot be condoned – SC
Corporate Law
Corporate Law
Mere allegation that no-claim certificates have been obtained under financial duress and coercion, does not lead to an arbitrable dispute – SC
Income Tax
Income Tax
