#supreme court judgements
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Power u/s 18 of Customs Act cannot be exercised arbitrarily without a good reason to subject goods to any test – SC

Part and accessories if mentioned as goods in specific tariff heading, is to be classified in their respective heading only-SC

Royalty pad by distributor to music producer for copyright use is not an additional consideration to assessee a job worker

Restriction to use trade mark beyond a physical area limit does not automatically make it usable within the allowed area if same belongs to other person- SC

Supreme Court Stays Imposition of Service Tax on Lawyers

Rules not within the limits of Parent Act are unsustainable and bad in law – SC

Process of assembling bringing a change in name & use of components amounts to manufacture- SC

If payment is for variety of services & use of land is minor, Payment cannot be treated as rent –SC

S. 80IB(10) Restriction on extent of commercial area not applies to projects approved before 1.4.2005

Deduction u/s. 80HHC allowable only against profit from export business- SC

At Least After Death, No Excise Duty – SC

Job worker should be considered as manufacturer subject to arrangement between parties- SC

Eligibility criteria in an exemption notification required to be construed strictly- SC

Value of post-import services can be added to assessable value under customs only when such service is a condition of sale – 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.
