Courts: Supreme Court of India
3,662 articlesIncome Tax

Income Tax
The effect of fluctuation of foreign exchange rate resulting in increase of cost of plant and machinery
Income Tax

Income Tax
Conversion of jumbo rolls of photographic films into small rolls of various sizes is manufacture or not?
Income Tax

Income Tax
SC directs state to refund excess Sales Tax Collected
Goods and Services Tax

Goods and Services Tax
Element of transaction of sale is pre-requisite for levy of sales tax
Income Tax

Income Tax
Revenue Cannot Be Inconsistent In Filing Appeals
Corporate Law

Corporate Law
M.M.T.C. Limited Vs. Commissioner of Commercial Tax & Ors. (Supreme Court)
Income Tax

Income Tax
Commissioner of Income versus HCL Comnet Systems & Services Ltd. (Supreme Court)
Excise Duty

Excise Duty
Levy of penalty U/s. 11AC is a mandatory penalty & there is no scope for any discretion: SC
Income Tax

Income Tax
Sec 234A Interest cannot be levied on delayed ROI if SA tax is paid before due date
Goods and Services Tax

Goods and Services Tax
Steel Authority of India Ltd. Versus Sales Tax Officer (Supreme Court)
Income Tax

Income Tax
SC judgment on insertion of proviso to Section 10(23C)(vi)
Custom Duty

Custom Duty
Aban Loyd Chiles Offshore Ltd. Vs UOI (Supreme Court)
Custom Duty

Custom Duty
Whether the scrap imported by the appellants is chargeable to ‘NIL’ rate of additional customs duty under Section 3 of the Customs Tariff Act 1975
Excise Duty

Excise Duty
