CBEC Circular related to valuation of goods sold to independent and related parties is not violative of central excise laws
The Supreme Court of India (“the Supreme Court”) in the case of Commissioner of Central Excise & Service Tax v.…
Category: Supreme Court
No GST Exemption for Spinal Muscular Atrophy Medicine
The Supreme Court two-judge bench of Justice M R Shah and Justice C T Ravikumar held that, a Writ of…
Oxygen not a ‘Raw-Material’ for Manufacture of Steel, not Eligible for Concessional Sales Tax Rate
The Hon’ble Supreme Court of India (“the Supreme Court”) in the case of State of Jharkhand and Others v. Linde…
In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO
The Hon’ble Supreme Court (“the Supreme Court”) in the case of Dy. Commissioner of Income Tax New Delhi v. M/s…
GST Department will not appeal the Supreme Court’s decision in Mohit Minerals case
The CBIC Legal Cell has issued Letter vide F.No. 275/11/2022-CX.8A dated November 04, 2022 informed that the Board has decided that the…
SC to decide whether Service tax leviable on secondment of employees
The Division Bench of the Hon’ble Supreme Court of India, comprising of Hon’ble Mr. Justice Sanjiv Khanna and Hon’ble Mr.…
Charitable institution, society or trust should ‘solely’ engage itself in educational activities and not in any activity of profit to enjoy tax exemption
The Hon’ble Supreme Court in M/s. New Noble Educational Society, v. The Chief Commissioner of Income Tax 1 [Civil appeal…
SC: Argument of promissory estoppel not valid in limiting erstwhile Area based exemption upto 58% under GST
The Hon’ble Supreme Court of India in M/S Hero Motocorp ltd. v. Union of India & ors. [Civil Appeal No.…
Tax concession disputes are not subject to arbitration: Supreme Court
The Hon’ble Supreme Court in the matter of M/s Shree Enterprise Coal Sales Pvt Ltd v. Union of India &…
SC: Liability to pay customs duty invocable when DEPB license is fake/forged
The Hon’ble Supreme Court of India in Munjal Showa Ltd. v. Commissioner of Customs and Central Excise [Civil Appeal Nos. 2576 of 2010 AND 5608 of 2011 dated…