#supreme court judgements
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Income Tax
Income Tax
Payment made by ONGC to foreign countries for rendering of services is assessable U/s. 44BB and not U/s. 44D
Excise Duty
Excise Duty
Central Govt. agencies in agreement with foreign companies are not entitled to exemption of surtax
Excise Duty
Excise Duty
C4 Raffinate eligible for partial Excise exemption under Notification No. 6/2000 dated 01.03.2000- SC
Income Tax
Income Tax
Where renting out properties is main business, then income is rightly taxed as Business Income- SC
Corporate Law
Corporate Law
Applicability of Contempt of Court Act in Taxation Matters
Income Tax
Income Tax
‘Success fee’ payable by Indian company to foreign company for financial advisory services attract TDS
Excise Duty
Excise Duty
Sterilization of syringes and needles not amounts to manufacture
Excise Duty
Excise Duty
SC on Inclusion of Cost of boxes/containers and wooden packing in Assessable Value
Income Tax
Income Tax
Vend fee paid by assessee to Government, even if of the nature of ‘privilege fee’ falls within the expression ‘fee by whatever name called’
Income Tax
Income Tax
Sec. 37 Commission paid to agents for procurement of order for supply of liquor not allowable
Excise Duty
Excise Duty
SC upholds plea of revenue neutrality in case of captive consumption to set aside invocation of extended period
Custom Duty
Custom Duty
Goods may be liable for confiscation when value of export goods in invoices is exaggerated
Excise Duty
Excise Duty
Extended period cannot be invoked, if details of clearance made without payment of duty to 100% EOU were already informed to Department vide CT-3 certificates
Income Tax
Income Tax
Assessee has to claim unabsorbed c/f depreciation if he has claimed depreciation allowance for current year
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.
