Supreme Court

  • Excise/Custom

SCN issued for change in excise classification of goods barred by limitation being known to deptt.

The Show cause notice issued for change in excise classification of goods was barred by limitation, as it was intimated…

5 years ago
  • Law and Justice

Appointment of independent arbitrator by HC overlooking the contract procedure quashed by SC

High Court was not justified in appointing independent arbitrator without resorting to procedure for appointment of  arbitrator under the contract as agreed by the parties.- SC ABCAUS Case Law Citation:ABCAUS 2851 (2019)…

5 years ago
  • Sales Tax

“Total turnover” under KST Act not refer to taxable  turnover for levy of turnover tax – SC

Total turnover u/s 6B(1) of Karnataka Sales Tax Act does not mean taxable turnover for levy of turnover tax – Supreme Court ABCAUS Case Law Citation:ABCAUS…

5 years ago
  • Excise/Custom

Entity exempt from excise duty not liable to pay NCCD, Education/ SHE Cess – Supreme Court

Entity exempt from excise duty not liable to pay NCCD, Education Cess and Secondary & Higher Education Cess – Supreme…

5 years ago
  • Companies Act

SIFO investigation not ends after expiry of period prescribed for submission of report

SIFO investigation does not come to an end even after expiry of period within which a report has to be…

5 years ago
  • EPFO

Excluded employee under EPF Act/Scheme 1952-Supreme Court explains the Law

Excluded employee under EPF Act/Scheme 1952-Supreme Court explains that employee who withdraw accumulations from GPF/ other Funds not covered in…

5 years ago
  • VAT

Mobile Crane Wire Rope fall in entry 155 under Rajasthan VAT being essential part of Mobile Crane–SC

Mobile Crane Wire Rope an essential part of Mobile Crane and therefore, taxable at the rates prescribed for the Mobile…

5 years ago
  • Income Tax

Lack of full disclosure in Form 10 of accumulation u/s 11(2) not fatal- SC dismisses SLP of Revenue

Lack of full declaration in Form 10 of accumulation u/s 11(2) by itself would not be fatal to the claim.…

5 years ago
  • Income Tax

No disallowance u/s 43B for unpaid service tax unless actually received-SC dismisses SLP of ITD

No disallowance u/s 43B for unpaid service tax unless actually received. Supreme Court dismisses the SLP of the Income Tax…

5 years ago
  • Income Tax

Appeal by Income Tax did not become infructuous because company was struck off – SC

High Court erred in dismissing appeal of Revenue as infructuous because respondent company had been struck off by the RoC…

5 years ago