Supreme Court of India
Education Cess paid alongwith Excise Duty is Refundable in cases where no Duty is Payable, says Supreme Court [Read Judgment]
A two-judge bench of the Supreme Court, on Friday held that the manufactures who paid excise duty in terms with the exemption notification No....
![Government, as a Lessee, is liable to pay Service Tax despite Liability of Lessor: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Government, as a Lessee, is liable to pay Service Tax despite Liability of Lessor: Supreme Court [Read Judgment]")
![Mobilization Fee paid to Non-Resident to move Oil rigs from Foreign to India is subject to Income Tax in India: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg "Mobilization Fee paid to Non-Resident to move Oil rigs from Foreign to India is subject to Income Tax in India: SC [Read Judgment]")
![Outsourcing of Services by US Company to Indian Subsidiary does n’t constitute PE: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/OutSourcing-Services-Taxscan.jpg "Outsourcing of Services by US Company to Indian Subsidiary does n’t constitute PE: SC [Read Judgment]")
Provisions of Deemed Dividend do not attract If Recipient is not a Shareholder: SC Upholds Delhi HC decision [Read Order]
A two-judge bench of the Supreme Court has upheld the order of the Delhi High Court wherein the Court observed that section 2(22)(e) of the Income Tax Act, 1961 would not attract in a case where the...
![Provisions of Deemed Dividend do not attract If Recipient is not a Shareholder: SC Upholds Delhi HC decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan-min.jpg "Provisions of Deemed Dividend do not attract If Recipient is not a Shareholder: SC Upholds Delhi HC decision [Read Order]")
'Designated Authority' under Clause 8 of the Amnesty Scheme empowered to issue Show Cause Notice: SC [Read Judgment]
Justice Ranjan Gogoi and Justice Navin Sinha of Supreme Court in Civil Appeal No(S).15605-15606 OF 2017 held that Designated Authority on behalf of the commissioner of trade and taxes has empowered to...
Land & Building Method is the Appropriate Method of Valuation of Cinema Theatre for Wealth Tax Assessment: SC [Read Judgment]
Last week, the Supreme Court of India passed an order regarding which method to be applied for valuation of the ‘Alpana Cinema’ situated at Model town, New Delhi for wealth tax assessment. There, had...
Proceedings against Banks for Non-Deduction of Tax: SC to Examine Whether NOIDA is a Corporation or Not
Against the order of the Allahabad High Court deleting proceedings against the banks for non -deduction of TDS on the interest income on fixed deposit receipts (FDRs) of NOIDA, the Supreme Court will...
First SC Order on GST: Lessee should collect GST on Sale Value of Mineral purchased in the E-Auction & can Claim IPT [Read Order]
After hearing an amicus curies filed by Samaj Parivartana Samudaya & Ors, the Supreme Court of India directed that the buyer of the mineral purchased in the e-auction shall pay Goods and Services...