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Supreme Court held that the valuation of shares for the purpose of gift tax needs to take into consideration the limitations and restrictions.
Supreme Court held that the State of Andhra Pradesh cannot retain the amount of central sales tax paid by the appellant on the transaction of sale effected through RSO, Vijayawada with respect to vehicles/buses sold to APSRTC.
Where the objective of the institution appears to be profit-oriented, such institutions would not be entitled to approval under Section 10(23C) of the IT Act.
SC held that Argument of promissory estoppel not valid in limiting erstwhile Area based exemption to upto 58% under GST
Honble Supreme Court enhanced the compensation under Motor Vehicles Act by holding that deceased was a skilled labour under Kerala Fair Wages Act i.e. State Act and notional income have to be determined on basis of the said Act.
SC observed and held that in a tax matter when a statutory remedy of appeal is available, the High Court ought not to have entertained the writ petition under Article 226 of the Constitution of India against the Assessment Order by-passing the statutory remedy of appeal.
CIT Vs Calcutta Knitwears (Supreme Court of India) In taxing statutes, even if the literal interpretation results in hardship or inconvenience, it has to be followed (G.P. Singh’s Principles of Statutory Interpretations, 12th Ed, 2010, Lexis Nexis Butterworths Wadhwa Nagpur; Bennion on Statutory Interpretation, 5th Ed., Lexis Nexis, p. 863; Vepa P. Sara thi, Interpretation […]
It is trite law that a taxing statute is to be construed strictly. In a taxing Act one has to look merely at what is said in the relevant provision. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied.
In present facts of the case while allowing the appeals, the Hon’ble Supreme Court observed that (i) subordinate legislation has the same superior force as it supplements a mechanism/ procedure (ii) while interpreting the statutory provisions, the Court is always supposed to keep in mind the object or purpose for which the statute has been enacted
In present facts of the case, the Hon’ble Supreme Court after taking definition of the particular product in HSN, applying common parlance test, principal purpose test and end user test held that the product in dispute is Modified Vapour Absorption Chillers (MVAC) falling under heading 84.18 of the Schedule to the Central Excise Tariff Act, 1985 and not heat pumps.
