Supreme Court Rulings
SC affirms Kerala HC judgment on interpretation of provision for reckoning limitation period for reassessment, clarifies that intention of use of the expression “proceed
...View More SC dismisses Assessee's SLP against Delhi HC's order holding that 'Boiled Supari packed in consumer and bulk packing’ is classifiable as Areca Nuts (under Heading 0802) and not betel nuts (known
...View More SC dismisses Revenue’s appeal against Allahabad HC order allowing exemption as Manufacturer Dealer to assessee on capital goods brought from outside State and installed at th
...View More Supreme Court upholds Bombay HC decision holding that interest and penalty cannot be imposed on delayed or short payment of Additional Customs Duty (CVD), Special Additional Customs Duty (SAD) or surc
...View More SC allows assessee’s appeal, remands matter to the Tribunal for reconsideration of appeal filed by Customs “in accordance with law and after giving an opportunity to both sides f
...View More SC allows appeal filed by Industrial Development Bank of India (IDBI/secured creditor), holding that though the Customs Act creates first charge on dues ‘payable’ but ensures rights of thi
...View More SC (3-Judge Bench) allows Revenue’s review petition against judgment passed in the case of Flemingo Travel Retail Ltd. [operating duty free shop (DFS) at Mumbai international airport] holding th
...View More SC dismisses SLP against Madhya Pradesh HC order refusing to condone a delay of 10 years in bringing appeal against CESTAT order confirming liability under &lsq
...View More SC in Revenue's appeal against a cooperative society, National Agricultural Cooperative Marketing Federation of India (NAFED) rules on the issue of interest, confining the rate to
...View More SC while deciding Revenue’s appeal, upholds taxability of transfer of right to use the software under the head "Information Technology Software’(ITSS) w.e.f May 16, 2008 and prior to that
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