![Purchase Tax is leviable on Purchase Turnover of Empty Bottles for Manufacture and Sale of Beer and IMFL: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/06/Purchase-Turnover-empty-bottles-purchase-tax-Taxscan.jpg "Purchase Tax is leviable on Purchase Turnover of Empty Bottles for Manufacture and Sale of Beer and IMFL: SC [Read Judgment]")
Purchase Tax is leviable on Purchase Turnover of Empty Bottles for Manufacture and Sale of Beer and IMFL: SC [Read Judgment]
The Supreme Court while upholding the decision of the High Court, held that the purchase turnover of the empty bottles purchased by the assessee from...
![High Court in Exercise of its Writ Jurisdiction can’t disregard the Substantive Provisions of a Statute: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/Deemed-Sale-Supreme-Court-Taxscan.jpg "High Court in Exercise of its Writ Jurisdiction can’t disregard the Substantive Provisions of a Statute: SC [Read Judgment]")
![Excess of Income over Expenditure in the Hands of Company is Taxable: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Deductions-Supreme-Court-of-India-Taxscan.jpg "Excess of Income over Expenditure in the Hands of Company is Taxable: Supreme Court [Read Judgment]")
![Income Tax Provision granting Tax Incentive to Employers under Leave Encashment Scheme is Constitutionally Valid: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/04/Employees-Benefits-Leave-Encashment-ITAT-Taxscan.jpg "Income Tax Provision granting Tax Incentive to Employers under Leave Encashment Scheme is Constitutionally Valid: SC [Read Judgment]")
![Addition made by Dept is Invalid in view of Quashing of Penalty Proceedings: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/02/Directing-Penalty-Supreme-Court-Taxscan.jpg "Addition made by Dept is Invalid in view of Quashing of Penalty Proceedings: SC [Read Judgment]")
Income held to be ‘Revenue Receipt’ on the Basis of Statement by Appellant that his post in Trust was not Lifetime: SC [Read Order]
The Supreme Court of India in a matter between H.S. Ramchandra Rao v CIT on the basis of statement-admission by the appellant that he was holding the impugned post in the Trust until 1996 by virtue of...
![Income held to be ‘Revenue Receipt’ on the Basis of Statement by Appellant that his post in Trust was not Lifetime: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/High-Court-Supreme-Court-Taxscan.jpg "Income held to be ‘Revenue Receipt’ on the Basis of Statement by Appellant that his post in Trust was not Lifetime: SC [Read Order]")
Supreme Court stays Gujarat HC Ruling which partly strikes down Press Release extending Last Date to avail ITC in respect of Invoices or Debit Notes [Read Order]
The Supreme Court of India has recently stayed Gujarat High Court ruling which strikes down Press Release extending the Last Date to avail Input Tax Credit in respect of Invoices or Debit Notes. A...
![Supreme Court stays Gujarat HC Ruling which partly strikes down Press Release extending Last Date to avail ITC in respect of Invoices or Debit Notes [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-Tax-Scan.jpg "Supreme Court stays Gujarat HC Ruling which partly strikes down Press Release extending Last Date to avail ITC in respect of Invoices or Debit Notes [Read Order]")
Orders Passed by High Court Contrary to Section 67 of CGST Act, 2017 shall not be given effect to by the Authorities: Supreme Court [Read Judgment]
In a significant ruling, the Supreme Court of India held that the orders passed by the High Court which are contrary to the Section 67 (8) of the Central Goods and Services Act, 2017 shall not be...
![Orders Passed by High Court Contrary to Section 67 of CGST Act, 2017 shall not be given effect to by the Authorities: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-of-India-Tax-Scan.jpg "Orders Passed by High Court Contrary to Section 67 of CGST Act, 2017 shall not be given effect to by the Authorities: Supreme Court [Read Judgment]")
State has No Power to Rescind Notification Providing for Rebate in Respect of Tax Payable: SC [Read Judgment]
The Supreme Court of India Civil Appellate Jurisdiction decided the seminal question involves in the appeals is about the power of the State to rescind notification providing for rebate in respect of...
![State has No Power to Rescind Notification Providing for Rebate in Respect of Tax Payable: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-of-India-1-Tax-Scan.jpg "State has No Power to Rescind Notification Providing for Rebate in Respect of Tax Payable: SC [Read Judgment]")
![Struck Off of Company would not make Income Tax Appeal Infructuous: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/09/Aadhaar-Supreme-Court-of-India-Taxscan.jpg "Struck Off of Company would not make Income Tax Appeal Infructuous: Supreme Court [Read Judgment]")
