supreme court judgements - Page 30

SC on clarification filed by Revenue in matter of Abhisar Buildwell P Ltd

PCIT Vs Abhisar Buildwell P. LTD. (Supreme Court of India)

PCIT Vs Abhisar Buildwell P. LTD. (Supreme Court of India) Clarification application file by Revenue on issue of permitting 148 notice dismissed by Supreme Court with liberty  to Revenue to file Review application. Further in case such review application is filed it will be heard in open court . We observe that as we have […]...

Delhi Govt has Control over ‘Services’ Excluding Public Order, Police & Land: SC

Government of NCT of Delhi Vs Union of India (Supreme Court of India)

The legislative and executive power of NCTD over entry 41 shall not extend over to services related to public order, police and land. However, legislative and executive power over services such as Indian Administrative Services or Joint Cadre Services which are relevant for the implementation of policies and the vision of NCTD in terms of...

Shinde Government to continue in Maharashtra (Read SC Judgment)

Subhash Desai Vs Principal Secretary, Governor of Maharashtra & Ors. (Supreme Court of India)

Subhash Desai Vs Principal Secretary, Governor of Maharashtra & Ors. (Supreme Court of India) The petitioners have challenged the exercise of discretion by the Governor in inviting Mr. Shinde to form the government on two grounds: first, Mr. Shinde’s appointment is barred by Article 164(1B) of the Constitution; and second, the Gover...

State failed to take steps for recovery of dues hence recourse to HPLR Act not sustainable

State of Himachal Pradesh And Others Vs A.J. Infrastructures Pvt Ltd And Anr. (Supreme Court of India)

Supreme Court held that as the State of Himachal Pradesh didn’t took any steps for realization of its dues, recourse to Himachal Pradesh Land Revenue Act (HPLR Act) for recovery of dues as arrears of land revenue not sustainable....

CENVAT Credit of only service element available under works contract

CC and CE and ST Vs Interarch Building Products Pvt. Ltd. (Supreme Court of India)

Supreme Court held that as per Rule 2A of determination of value, service tax is payable only on the service element under works contract. Hence, CENVAT Credit of only service element is available....

Amalgamation scheme effective from the date it was sanctioned by High Courts: SC

Intas Pharmaceuticals Ltd. Vs PCIT (Supreme Court of India)

Amalgamation scheme takes effect only on and from the date it was sanctioned by the High Courts of Madras and Calcutta coupled with the date on which the shareholders of the Subsidiary Company becomes the shareholders of the Holding Company as provided in the sub-clauses. T...

Ashwini Homeo Arnica Hair Oil classifiable as ‘medicament’ under Chapter 30

Commisssioner of Customs, Central Excise And Service Tax Vs Ashwani Homeo Pharmacy (Supreme Court of India)

Supreme Court held that Aswini Homeo Arnica Hair Oil being manufactured and marked as Homeopathy medicine is classifiable under Chapter 30 of the First Schedule to the Central Excise Tariff Act and cannot be branded as a cosmetic....

ITAT accepting reduction of amount via rectification deed without questioning factum of refund needs fresh consideration

CIT Vs Glowshine Builders & Developers Pvt. Ltd. (Supreme Court of India)

Supreme Court held that ITAT accepted the rectification deed reducing the amount from Rs. 15,94,06,500/­ to Rs. 5,24,27,354/­ without questioning the factum of refund of differential amount. Accordingly, matter remanded back for fresh consideration....

Rate of state tax can exceed limits prescribed by CST on Gutkha & pan masala

Trimurthi Fragrances (P) Ltd. Vs Govt. of N.C.T of Delhi (Supreme Court of India)

Supreme Court held that the rate of local tax can exceed the limits under the Central Sales Tax Act, 1956 on gutkha and pan masala....

Medicated talcum powder is classifiable in the category of cosmetics

Heinz India Limited Vs State of Kerela (Supreme Court of India)

Supreme Court held that medicated talcum powder is not a medicinal preparation, drug or medicine, the same is classifiable in the category of cosmetics....

Browse All Categories

CA, CS, CMA (6,884)
Company Law (10,084)
Corporate Law (13,566)
Custom Duty (10,829)
DGFT (5,161)
Excise Duty (5,621)
Fema / RBI (5,774)
Finance (6,499)
Income Tax (49,853)
SEBI (5,342)
Service Tax (4,891)