#supreme court judgements
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Income Tax
Income Tax
Compulsory pre-emptive purchase not necessary in collaboration agreement between owner & developer
Goods and Services Tax
Goods and Services Tax
Sodexo Vouchers are not liable for Octroi or LBT :SC
Custom Duty
Custom Duty
Anti-dumping duty cannot be charged for gap period, the period between lapse of provisional duty & imposition of final duty: SC
Income Tax
Income Tax
Expression allowed to be sold cannot be interpreted as the compulsory condition that goods must be actually sold
Excise Duty
Excise Duty
Levy of Interest on late payment of duty by providing it in subordinate regulations would be deemed as ultra vires if the same not provided by provisions of Act
Excise Duty
Excise Duty
No need to affix MRP on goods declared to be 'not meant for retail sale' thus Excise duty payable on transaction value
Custom Duty
Custom Duty
If purchase price fixed in first contract subsequently gets revised prior to importation of goods, then Customs duty would be payable on revised price
Income Tax
Income Tax
Intimation u/s 143(1) is not an assessment, AO authorized to make reassessment u/s 147 subsequently: SC
Income Tax
Income Tax
Bills discounted cannot be equated with loan & advances, interest received on default not taxable under Interest Tax Act, 1974: SC
Custom Duty
Custom Duty
Post-importation services could not be added to value of goods imported
Excise Duty
Excise Duty
Interest, depreciation and profit margin not to be considered for arriving at production cost
Income Tax
Income Tax
SC on Allowability of Interest expenses when Interest Free Loan been given to Sister Concern & Director
Income Tax
Income Tax
Section 143(1) intimation is not an assessment and no question of change of opinion
Excise Duty
Excise Duty
Prices charged by job-worker cannot be regarded as understated where principal manufacturer has given loan to job-worker
Explore the latest supreme court judgements on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
