Supreme Court Rulings
Copy of SC order wherein notice has been issued on Govt's review petition after open Court hearing in Canon case on scope of 'Proper Officer'.
...View More In an important verdict, Supreme Court holds that an arrangement whereby an overseas group company seconded employees to India based assessee, is exigible to Service Tax as Supply of Manpower under re
...View More SC lists the matter of challenging the validity of clause 97 of the Finance Act, 2022 on July 18, 2022 for further consideration; Vide clause 97, the legislature has retrospectively amended the Custom
...View More SC issues Notice in 3 different SLPs filed by (i) International Spirits and Wines Association of India (ISWAI) (ii) Associated Alcohol and Breweries Limited, and (iii) State of Uttar Pradesh against A
...View More SC rules that tax exemption benefit in respect of works contract granted by Government for revival of Industry under Sick Industrial Companies Act, 1985 (SICA) can be withdrawn by subsequent Govt. ord
...View More SC allows appeal by Appellant, AO, challenging adverse observations and remarks/directions issued in relation to his acts and omissions while functioning as Deputy Commissioner, Commercial Tax, passin
...View More SC holds that ‘betting and gambling” is a State subject and “‘lotteries’ is a species of gambling activity except to the extent of it “being denuded of its powers i
...View More SC holds that “As the issue regarding limitation goes to the root of the matter, it could be taken as preliminary objection before the competent authority and the competent authority was under o
...View More SC holds that the question whether the assessee is entitled to exemption on stores on board a foreign going vessel is not “an issue relating, amongst other things, to the determination of any qu
...View More SC sets-aside demand against Inox under ‘business support services’ (BSS), settles issues relating to taxability of ‘revenue share arrangement’ between exhibitors and distribut
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