#supreme court judgements
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Excise Duty
Excise Duty
Primary use prevails over the incidental ones in classification of goods – SC
Excise Duty
Excise Duty
Mere Value addition to Inputs does not amount to Manufacture – SC
Excise Duty
Excise Duty
Refund can be claimed by person other than Manufacturer in certain conditions – SC
Service Tax
Service Tax
Supervising & Liasioning in relation to loading goods cannot be classified as C & F Agents services
Income Tax
Income Tax
Practice & Validity of Retrospective amendments in Tax Laws
Excise Duty
Excise Duty
Cenvat Credit admissible even if Inputs are discarded during manufacturing process- SC
Excise Duty
Excise Duty
SSI Exemption available to job worker on goods manufactured under Brand name of Principal manufacturer – SC
Excise Duty
Excise Duty
Doctrine of Unjust Enrichment applicable on capital goods captively consumed – SC
Custom Duty
Custom Duty
In case of confiscated goods assessee liable to pay duty only if he exercise option to redeem – SC
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
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.
