Supreme Court Rules Against Retrospective Tax Recovery Under Repealed Law
The case of The State of Haryana & Ors. vs. Hindustan Construction Company Ltd. revolves around the issue of whether the State of Haryana could invoke…
Supreme Court Strikes Down Haryana’s Use of Repealed Tax Laws for Recovery
The case of The State of Haryana & Ors. vs. Hindustan Construction Company Ltd. revolves around the question of whether the State of Haryana could invoke…
Haryana Sales Tax Repeal: Supreme Court Strikes Down Retrospective Tax Recovery
The case of State of Haryana & Ors. vs. Hindustan Construction Company Ltd. concerns the retrospective exercise of tax revision powers under the Haryana General Sales…
Excise Duty Evasion: Supreme Court Upholds Prosecution Against Reliance Industries
The case of Chandpaklal Ramanlal Shah and Anr. vs. Reliance Industries Ltd. is a significant ruling in the realm of excise duty evasion and the legal…
Supreme Court Overrules High Court in Wealth Tax Dispute: Jurisdiction and Substantial Questions of Law Explained
The case of Maharaja Amrinder Singh vs. The Commissioner of Wealth Tax revolves around the assessment of wealth tax for the financial years 1981-82, 1982-83, and…
Tax Assessment and Validity of Notice under Section 153C of the Income Tax Act
This case involves a legal dispute between the Commissioner of Income Tax-III, Pune (the appellant) and the Sinhgad Technical Education Society (the respondent). The appeal concerns…
Taxation of Works Contracts: Supreme Court Rules on Rajasthan Sales Tax Act
The case of M/S. Indian Hume Pipe Co. Ltd. vs. State of Rajasthan is a landmark Supreme Court judgment concerning the taxation of works contracts under…
Tax Liability and Standby Letters of Credit: Supreme Court’s Verdict in Formula One Tax Case
The Supreme Court of India, in the case of The Royal Bank of Scotland PLC vs. Axis Bank Limited & Ors., addressed a complex financial dispute…
Supreme Court Upholds State’s Right to Modify Industrial Tax Incentives in Jammu and Kashmir
The Supreme Court, in its judgment in State of Jammu and Kashmir vs. M/s. Trikuta Roller Flour Mills Pvt. Ltd. & Others, examined the validity of…
Customs Duty and Personal Effects: Supreme Court Upholds High Court’s Decision
The case of Directorate of Revenue Intelligence & Ors. vs. Pushpa Lekhumal Tolani pertains to the confiscation of gold and diamond jewelry under the Customs Act,…