#supreme court judgements
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Goods cleared in DTA without permission should be charged to excise duty under main Section 3 and not under the proviso

Loss on dividend stripping transactions cannot be disallowed for years prior to introduction of specific anti-avoidance provisions

Computer training not exempt from service tax during the period 10th Sept 2004 to 15th June 2005 – SC

Eligibility of a local manufacturer/dealer to claim exemption from CST on the penultimate sale made to an exporter in connection with export of goods

Supreme Court Upholds the Department of Custom’s Order of Duty Demand of worth Rs. 40 Crore Against M/S Pernod Ricard India Private Limited

One cannot read provision of section 249(4)(a) into section 253(1)(b)

Penalty under section 271(1)(c) leviable, even if no tax is payable by an assessee

Demand for electricity bill arrears cannot be raised again

Killick Nixon Ltd. v. The Custodian (Supreme Court of India)

It is not imperative for assessee-bank to close individual account of each of it’s debtors in it’s books for claiming deduction U/s. 36(1)(vii)

My views pursuant to Judgment in R. K. Jain’s Case

Supreme Court admits excise department's plea against Hindustan Coca-Cola Beverages

Concealing facts before arbitrator is fraud

Unless mala fides are writ large, delay should be condoned. Matters should be disposed of on merits and not technicalities : 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.
