#supreme court judgements
Log in to FollowLatest supreme court judgements, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.
Excise Duty
Excise Duty
Amount paid under Amnesty scheme will be treated as an adjustment towards interest- SC
Excise Duty
Excise Duty
Surrender of Advance Licence to receive products at lower rate will be treated as additional consideration-SC
Excise Duty
Excise Duty
Product could be treated as medicament if produced under Drug Licence- SC
Excise Duty
Excise Duty
Cash discounts deductible while determining Transaction value of excisable goods
Excise Duty
Excise Duty
In absence of mutuality of interest two persons cannot be treated as related
Excise Duty
Excise Duty
‘Close up’ should be classified as dental cleaner, not toothpaste–SC
Custom Duty
Custom Duty
Endorsement on bill of entry amount to raising demand under customs law and not mere a provisional assessment
Excise Duty
Excise Duty
Proceedings under Central Excise Act get abated on the death of assessee
Custom Duty
Custom Duty
Exemption Notification cannot discriminate between persons paying duty under different methods permissible under law
Income Tax
Income Tax
Service of Assessment order by hand delivery to kitchen boy of assessee company is bad service – SC
Excise Duty
Excise Duty
No Service tax can be levied on indivisible Works Contracts prior to June 1, 2007
Service Tax
Service Tax
No Service Tax on the Amount received as Wharfage Charges- SC
Excise Duty
Excise Duty
Intention of Legislature and Purposive Construction should be Considered while interpreting a Notification- SC
Excise Duty
Excise Duty
Test of marketability satisfies on being shown that product is capable of being sold and actual sale is irrelevant- 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.
