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Corporate Law : SC slams High Court for 'playing it safe' on bail in Manish Sisodia's case, emphasizing that bail should be the norm, not the exce...
Corporate Law : Supreme Court quashes rape case, ruling consensual relationship. Calls for legal reforms to prevent misuse of penal laws against m...
Corporate Law : सुप्रीम कोर्ट ने राज्य बार काउंसिलों द्वारा अत्य...
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Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Income Tax : Supreme Court rules Vodafone Idea is not liable for TDS on payments to foreign telecom operators. The decision aligns with earlier...
Corporate Law : Supreme Court overrules India Cement case, ruling that MADA judgment should not be applied retrospectively to avoid disrupting pas...
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Corporate Law : Supreme Court held that Banks/ Non-Banking Financial Companies (NBFCs) are obliged to adopt restructuring process of MSME as conte...
Corporate Law : Supreme Court held that State Bar Councils (SBCs) cannot charge an enrolment fee or miscellaneous fees above the amount prescribed...
Corporate Law : Supreme Court of India introduces new procedures for case adjournments effective 14th February 2024, detailing strict guidelines a...
Corporate Law : Explore the updated FAQs on the implementation of the EPFO judgment dated 04.11.2022. Understand proof requirements, pension compu...
Income Tax : Comprehensive guide on CBDT's directives for AOs concerning the Abhisar Buildwell Supreme Court verdict. Dive into its implication...
Income Tax : Supreme Court's circular outlines guidelines for filing written submissions, documents, and oral arguments before Constitution Ben...
Corporate Law : The establishment M/s Radhika Theatre, situated at Warangal, Telangana was covered under ESI Act w.e.f. 16.01.1981 on the basis of...
In the Case of M/s GMR Energy Ltd vs. Commissioner of Customs, Bangalore, Hon’ble Supreme Court while dealing with the appeal of the assessee and of the revenue held that Rules 4 and 9 of the Custom Valuation Rules, 1988 would only apply in case imported goods are sold for export to India.
In the case of Commissioner of Central Excise, Pune V/s. Hindustan National Glass and Industries Limited, it was held that the onus is on the revenue to establish that there has been depression of assessable value and that being the thrust of the matter, liberty is granted to the revenue to produce the documents in this regard to discharge the onus.
Supreme Court held In the case of M/s Ganapathy & Co. vs. CIT that in the current case, each relevant fact considered by the High Court to answer the questions referred to it on the claim(s) of deduction raised by the assessee are acknowledged, admitted and undisputed facts.
Supreme Court held In the case of CIT vs. Bank of Nova Scotia that there is no substantial question of law, the facts and law having properly and correctly been assessed and approached by the CIT (A) as well as by the ITAT that for levy of penalty u/s 271C
Hon’ble Supreme Court observed that there are two things which become apparent from the reading of the Order of the High Court that are: The duty for which the claim of refund is made, was paid under protest by the Respondent during the pendency of the adjudication proceedings; Further, the intermediary product was not marketable.
MRP based valuation applicable to institutional buyers for goods which are specified under Section 4A of the Excise Act, covered by SWM Act, 1976 & Rules thereof and further, MRP was affixed on the goods supplied which are not exempted under Rule 34 of the Rules thereof- Commr. of Central Excise, Panchkula Vs. Liberty Shoes Ltd. [2015 (12) TMI 1159 – SUPREME COURT]
The Hon’ble Supreme Court held that no such writ petition to claim refund of duty, interest and penalty was maintainable when the proceedings in respect of the Respondent had attained finality and the amount was recovered.
In the case of Commissioner of Central Excise, Mysore Versus M/s. TVS Motors Company Ltd, It Was Held by Supreme Court That PDI charges and free ASS charges after the sale of vehicles should not be included in the assessable value for the purpose of calculation of excise duty.
The assessee is engaged in the process of cold-rolling of hot-rolled stainless steel patta/patti on job work basis. As per the assessee, for this purpose, it receives hot-rolled SS patta/patti from other manufacturers and thereafter undertakes the process of cold-rolling in the cold-rolling mill.
In the case of COMMISSIONER OF CENTRAL EXCISE, CHENNAI VERSUS M/S. NEBULAE HEALTH CARE LTD., the Hon’ble Supreme Court held that excise duty is paid by the manufacturer on branded goods manufactured