Supreme Court of India
Sales Tax is Leviable on Polished Granite Slabs: Supreme Court [Read Judgment]
While setting aside the order of the High Court, the two-judge bench of the Supreme Court has categorically held that polished Granite Slabs are...
![Share Issue Expenses and the Amount of Bonus paid to Employees are allowable as Expenditure: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Supreme-Court-of-India-Tax-Scan-1.jpg "Share Issue Expenses and the Amount of Bonus paid to Employees are allowable as Expenditure: Supreme Court [Read Judgment]")
SC dimisses Appeal against denial of Dual Benefit of Partial Exemption from Sales Tax [Read Judgment]
The two judge bench of Supreme Court of India has dimissed an appeal filed by J.K. Lakshmi Cement Ltd against the denial of dual benefit of Partial exemption from the sales tax payable in respect of...
![SC confirms 4% VAT on ‘Bitumen Emulsion’ [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Bitumen-Emulsion-Taxscan.jpg "SC confirms 4% VAT on ‘Bitumen Emulsion’ [Read Judgment]")
SC disallows ‘packing material’ as ‘raw material’ for the purpose of exemption under Karnataka Entry Tax Act [Read Judgment]
While dismissing an appeal filed by Hindustan Lever Ltd (Hindustan Lever Ltd vs State of Karnataka), the two judge bench of Supreme Court of India observed that, the packing material cannot be...
No Jurisdiction to Dy. Director of Income Tax to file complaint for Contempt against Income Tax Officers: SC [Read Judgment]
In a recent ruling, the Supreme Court of India has held that, the Deputy Director of Income Tax (Investigation) is not competent to file criminal complaint for the contempt against the Income Tax...
Definition of the term 'Permanent Establishment' under DTAA need not be read with the provisions of Income Tax Act: SC
The Term 'Permanent Establishment” as per the India-US DTAA does not include installations and structures ‘ready to use’: says Supreme Court. The two-judge bench of the Supreme Court in a recent...
Excise Refund cannot be claimed by an Assessee if the incidence of duty passed to another person: Supreme Court [Read Judgment]
The division bench of the Supreme Court in a recent decision observed that a manufacturer/dealer, in order to claim refund under section 11B of the Excise Act, 1942 has to prove that the incidence of...