#supreme court judgements
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Corporate Law
Corporate Law
Earnest money forfeited as per terms of tender for not entering into contract can not be refunded – SC
Income Tax
Income Tax
Compensation to be awarded should not be measured by the nature, location or degree of the injury, but rather by the extent or degree of the incapacity resulting from the injury – SC
Custom Duty
Custom Duty
CCE Vs. M/s. Living Media India Pvt. Ltd. – Supreme Court
Excise Duty
Excise Duty
Process of lifting water is incidental to manufacture ; Supreme Court decision prevails over Board Circular – SC
Excise Duty
Excise Duty
Excise Duty – Under Section 35C(2) CESTAT cannot altogether take a different view in law and it cannot reappreciate evidence
Excise Duty
Excise Duty
Honest mistake committed in maintenance of stock register can not be treated as fraud or willful mis-statement or suppression of facts – SC
Excise Duty
Excise Duty
Clandestine removal of excisable goods can not be denied by the company if MD of the company voluntarily came forward to sort out the issue and to pay the Excise duty – SC
Excise Duty
Excise Duty
Cost of packing of motor cycles cleared to Depot to be included in assessable value for Excise Duty Valuation – Supreme Court
Income Tax
Income Tax
When assessee mistakenly offers to tax interest income and also pays tax on such income, assessee should make rectification and /or waiver petition
Excise Duty
Excise Duty
Whether Iron and Steel structures manufactured and used captively in the factory for installation of the Sugar manufacturing plant by the assessee can be classified as capital goods under Rule 57Q of the Central Excise Rules, 1944?
Service Tax
Service Tax
Service tax is payable on Sale of SIM cards, no sales tax – even if Sales tax is wrongly paid, Service Tax is payable – Supreme Court
Income Tax
Income Tax
Supreme Court- Proviso to s. 14A bars reassessment but not original assessment on the basis of the retrospective amendment
Corporate Law
Corporate Law
Use of Trade Mark after termination of relationship is illegal
Corporate Law
Corporate Law
Jalandhar Improvement Trust Versus Vinod Kumar (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.
