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.
CCE Vs. M/s. Living Media India Pvt. Ltd. – Supreme Court
Process of lifting water is incidental to manufacture ; Supreme Court decision prevails over Board Circular – SC
Excise Duty – Under Section 35C(2) CESTAT cannot altogether take a different view in law and it cannot reappreciate evidence
Honest mistake committed in maintenance of stock register can not be treated as fraud or willful mis-statement or suppression of facts – SC
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
Cost of packing of motor cycles cleared to Depot to be included in assessable value for Excise Duty Valuation – Supreme Court
When assessee mistakenly offers to tax interest income and also pays tax on such income, assessee should make rectification and /or waiver petition
Whether Iron and Steel structures manufactured and used captively in the factory for installation of the Sugar manufacturing plant by the assessee can be classified as capital goods under Rule 57Q of the Central Excise Rules, 1944?
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
Supreme Court- Proviso to s. 14A bars reassessment but not original assessment on the basis of the retrospective amendment
Jalandhar Improvement Trust Versus Vinod Kumar (SC)
MSK Projects (I) (JV) Ltd.Versus State of Rajasthan & Anr (Supreme Court)
SC asks CBDT and CBEC to draft uniform policy on appeals in lost cases
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
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.
