Supreme Court of India

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...

Issue of Notice u/s 143(2) after filing of return u/s 139 or in response to Notice issued u/s 142(1) or 148 is mandatory

CIT Vs Laxman Dass Khandelwal (Supreme Court of India)

CIT Vs Laxman Dass Khandelwal (Supreme Court of India) After filing a return of income u/s 139(1), 139(4),  139(5), 142(1) if income tax authority considers, it is necessary or expedient to ensure that assessee has not understated the income or has not computed excessive loss or has not under-paid the taxes in any manner, shall […...

SLP Dismissed By Supreme Court In The Case of Salil Gulati V. ACIT

Salil Gulati Vs ACIT (Supreme Court of India)

Salil Gulati Vs ACIT (Supreme Court of India) Hon’ble Supreme Court today in SLP No. 7466/2023 in Salil Gulati v. Assistant Commissioner of Income Tax has dismissed the SLP. The SLP had challenged the fresh reassessment notices for AY 2014-15 under 148A(b) issued after the Hon’ble SC judgment in Ashish Aggarwal case, on the ground [&h...

Import of custom design on a blue print was import of service liable for service tax: SC

Commissioner of Customs, Central Excise & Service Tax Vs Suzlon Energy Ltd. (Supreme Court)

SC held that declaration in bill of entry as goods and acceptance under Customs cannot be determinative of transaction and import of design and drawings in a paper was import of service liable for service tax under applicable provisions....

No Section 80IB deduction on profit from DEPB / Duty Drawback Schemes: SC

Saraf Exports Vs CIT (Supreme Court of India)

Whether Duty drawback and DEPB received as an incentive for exports can be said to be derived from the business of industrial undertaking and thus eligible for the benefits of Section 80-IB of Income-tax Act, 1961?...

SC ruling on determining management and control for residency of a company

Mansarovar Commercial Pvt. Ltd. Vs CIT (Supreme Court)

Mansarovar Commercial Pvt. Ltd. Vs CIT (Supreme Court of India) Sub- What is the meaning of management and control for the purpose of determining residency of a company? Whether simply registered office of a company can be the criterion ? The Supreme Court in this case was considering interesting question as to taxability of alleged [&hel...

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