#supreme court judgements
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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
Custom Duty
Custom Duty
Customs Dept need not go deep into matter and by hair-splitting and semantic niceties deny benefit of Exemption Notification: SC
Excise Duty
Excise Duty
Recovery of Arrears under Central Excises & Salt Act from legal heirs
Excise Duty
Excise Duty
Dominant/Essential characteristics prevails over general use in Tariff classification: SC
Service Tax
Service Tax
SC Invites Suggestions On Measures to Improve Collegium System for Appointment of Judges
Income Tax
Income Tax
Conclusions based on suspicion cannot take the place of proof : SC
Income Tax
Income Tax
Sale proceeds of scrap is not turnover for section 80HHC: SC
Income Tax
Income Tax
Revenue not authorized to rewrite terms of agreement & adjudge Commercial expediency: SC
Corporate Law
Corporate Law
Aftermath of National Judicial Commission
Excise Duty
Excise Duty
Benefit of exemption notification only for goods covered in notification & cannot be extended to similar goods: SC
Excise Duty
Excise Duty
Distinct or Different use in an article after transformation is Manufacture : SC
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.
