Supreme Court of India

SC Grants Bail to CA Sanjay Raghunath Agarwal in Rs. 318 Crores GDR Fraud Case

Sanjay Raghunath Agarwal Vs Directorate of Enforcement (Supreme Court of India)

Sanjay Raghunath Agarwal Vs Directorate of Enforcement (Supreme Court of India) 1. Leave granted. 2. Heard Shri R. Basant, senior counsel and Shri S.V. Raju, learned Additional Solicitor General for the parties. 3. A criminal complaint in FIR No.664/2013 was registered on 29.10.2013 with the Cyberabad Police, against six persons, includin...

Duty free shops being outside customs frontiers of India cannot be saddled with any indirect tax burden

Flemingo Travel Retail Ltd Vs Commissioner of CGST and Central Excise Mumbai East (Supreme Court of India)

Supreme Court held that Duty Free Shops, whether in the arrival or departure terminals, being outside the customs frontiers of India, cannot be saddled with any indirect tax burden and any such levy would be unconstitutional. Accordingly, tax levied on the same is refundable...

SC quashes HC order dismissing revenue appeals in determination of arm’s length price

SAP Labs India Private Vs ITO (Supreme Court of India)

SAP Labs India Private Vs ITO (Supreme Court of India) Whether in every case where the Tribunal determines the arm’s length price, the same shall attain finality and the High Court is precluded from considering the determination of the arm’s length price determined by the Tribunal, in exercise of powers under Section 260A of the [&hel...

Conviction based on single statement without recovery of any incriminating document during search is unjustified

B. S. Hari Commandant Vs Union of India (Supreme Court of India)

Supreme Court held that conviction based on statement of single person without recovery of any incriminating documents/ articles during search is unjustified. Non-recovery during search obviously benefits the appellant....

Whether payment made to builder for purchase of flats which is arbitrarily cancelled can lead to refund with compound interest

Suneja Towers Private Limited & Anr. Vs Anita Merchant (Supreme Court of India)

Suneja Towers Private Limited & Anr. Vs Anita Merchant (Supreme Court) In these appeals by special leave, the appellants have essentially questioned a part of the common judgment and order dated 31.03.2022, as passed by the National Consumer Disputes Redressal Commission, New Delhi1 in Revision Petition Nos. 771 of 2020, 772 of 2020 a...

Denial of annual increment to government servant merely because of his retirement on next day is unjustified

Director (Admn. and HR) KPTCL & Ors. Vs C.P. Mundinamani & Ors. (Supreme Court of India)

Supreme Court held that the annual increment to a government servant which he has earned for the services he has rendered over a specified period subject to his good behavior cannot be denied merely because of his retirement on the very next day....

SC order Whether mens rea is essential for levy of penalty under taxation laws

State of Gujarat and Anr. Vs Saw Pipes Ltd. (Supreme Court of India)

State of Gujarat and Anr. Vs Saw Pipes Ltd. (Supreme Court) The highest court of the country in this case was considering the levy of penalty and interest under the provisions of Gujarat Sales tax Act 1969 when the high court gave relief by setting aside interest and penalty in relation to tax paid on […]...

Dettol falling under entry 36(8)(h)(vi) of Schedule III of KVAT Act is subject to 4% VAT

Reckitt Benckiser (India) Ltd. Vs Commissioner Commercial Taxes & Ors. (Supreme Court of India)

Supreme Court held that Mosquito Mats, Coils and Vaporizers and Mortein Insect Killers; Harpic Toilet Cleaner and Lizol Floor Cleaners are subject to 12.5% VAT and Dettol falling under entry 36(8)(h)(vi) of Schedule III of KVAT Act is subject to 4% VAT....

Rule 3A(2) of Tripura Sales Tax Rules not ultra vires to Tripura Sales Tax Act

State of Tripura Vs Chandan Deb (Supreme Court of India)

Supreme Court held that rule 3A(2) of the Tripura Sales Tax Rules, 1976 (TST Rules) are not ultra vires to Tripura Sales Tax Act, 1976 (TST Act). Accordingly, 4% tax deductible on transfer of right to use goods....

SC defines consumer & commercial purpose under Consumer Protection Act

National Insurance Co. Ltd. Vs Harsolia Motors And Others (Supreme Court of India)

Meaning of commercial purpose under Consumer Protection Act for reimbursement of claim on account of fire at Godown of a commercial enterprise...

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