Supreme Court of India
![Value of Software and Concerned Services are to form a Part of the Imported Machine: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/08/ITC-Supreme-Court-Taxscan.jpg "Value of Software and Concerned Services are to form a Part of the Imported Machine: Supreme Court [Read Judgment]")
Value of Software and Concerned Services are to form a Part of the Imported Machine: Supreme Court [Read Judgment]
The Supreme Court of India in the case of Indusind Media and Communications Ltd v. Commissioner of Customs held the value of software and the...
![SC upholds Priya Blue Industries case mandating Amendment to Original Order of Assessment for Refund Claim [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/09/Refund-Claim-Supreme-Court-of-India-Taxscan.jpg "SC upholds Priya Blue Industries case mandating Amendment to Original Order of Assessment for Refund Claim [Read Judgment]")
![Challenge on Limitation period under section 201(i) of Income Tax Act quo non-resident: Supreme Court directs to approach Appellate Authority [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Act-Supreme-Court-Appellate-Authority-TAXSCAN.jpg "Challenge on Limitation period under section 201(i) of Income Tax Act quo non-resident: Supreme Court directs to approach Appellate Authority [Read Judgement]")
![Service Tax Notice issued after 10 years is not valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Service-Tax-Service-Tax-Notice-Notice-High-Court-of-Orissa-Orissa-High-court-taxscan.jpg "Service Tax Notice issued after 10 years is not valid: Orissa HC [Read Order]")
Determining Residential Status of A Company depends on the Defacto Control and Management: SC [Read Judgement]
The Supreme Court has held that determining the residential status of a company under the Income Tax Act, 1961 lies in the defacto control and management of the company. The assessees, namely,...
![Determining Residential Status of A Company depends on the Defacto Control and Management: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/04/Residential-Status-Defacto-Control-Defacto-Control-and-Management-Supreme-Court-taxscan.jpg "Determining Residential Status of A Company depends on the Defacto Control and Management: SC [Read Judgement]")
Taxation and Other Laws (Relaxation & Amendment of Certain Provisions) Act cannot Override Provisions of Finance Act: Gujarat HC dismisses Time Barred Re-Assessment Notices
The Gujarat High Court dismissed Time Barred Re-Assessment Notices and ruled that the Taxation and Other Laws (Relaxation & Amendment of Certain Provisions) Act (TOLA) cannot override the...
Supreme Court upholds Constitutional Validity of Provisional Attachment of Property of Accused under PMLA [Read Judgment]
The Supreme Court, in a landmark judgment in Vijay Madanlal v. Union of India, has upheld the constitutional validity of section 5 of the Prevention of Money Laundering Act, 2002 wherein the officer...
PMLA Landmark Judgment: ED Officials are not 'Police Officers', Statement recorded cannot be treated as 'Self-Incriminatory' rules Supreme Court [Read Judgment]
In a significant ruling, the Supreme Court has held that the officers of the Enforcement Directorate (ED) are not police officers and therefore, the statement recorded by such officials under section...
Revised Return can be Filed Belatedly by the Companies Incorporated under Schemes of Arrangement and Amalgamation: Supreme Court [Read Judgment]
In a significant ruling, the Supreme Court of India held that the companies incorporated under Schemes of Arrangement and Amalgamation can file revised return after the due date because delay occurred...
![Revised Return can be Filed Belatedly by the Companies Incorporated under Schemes of Arrangement and Amalgamation: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan-min.jpg "Revised Return can be Filed Belatedly by the Companies Incorporated under Schemes of Arrangement and Amalgamation: Supreme Court [Read Judgment]")
State Govts Deemed to be Registered Dealers for the purpose of ITC: SC Upholds Validity of the Provisions of the TN VAT Act, 2006 [Read Judgment]
The Supreme Court of India upheld the decision of the High Court of Judicature at Madras has dismissed a batch of writ petitions which challenged the constitutional validity of the provisions of the...