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.
Human intervention necessary for technical services
Unless conduct of the party is mala fide, delay should be condoned
Goods cleared in DTA without permission should be charged to excise duty under main Section 3 and not under the proviso
Loss on dividend stripping transactions cannot be disallowed for years prior to introduction of specific anti-avoidance provisions
Computer training not exempt from service tax during the period 10th Sept 2004 to 15th June 2005 – SC
Eligibility of a local manufacturer/dealer to claim exemption from CST on the penultimate sale made to an exporter in connection with export of goods
Supreme Court Upholds the Department of Custom’s Order of Duty Demand of worth Rs. 40 Crore Against M/S Pernod Ricard India Private Limited
One cannot read provision of section 249(4)(a) into section 253(1)(b)
Penalty under section 271(1)(c) leviable, even if no tax is payable by an assessee
Killick Nixon Ltd. v. The Custodian (Supreme Court of India)
It is not imperative for assessee-bank to close individual account of each of it’s debtors in it’s books for claiming deduction U/s. 36(1)(vii)
Unless mala fides are writ large, delay should be condoned. Matters should be disposed of on merits and not technicalities : SC
SC says rational and sobber Criticism of judiciary in national interest
Highlights of Supreme Court decision on NCLT issue
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.
