Taxation

A collection of 27 posts

Taxation

Ultratech Cement Ltd. v. State of Gujarat ; 2026 INSC 43- Gujarat Motor Vehicles Tax Act - Article 265 Constitution - Construction Equipment Vehicle

Read Judgment In LawLens Note You can read our notes on this judgment in our Supreme Court Daily Digests. If you are our subscriber, you should get it in our Whatsapp CaseCiter Community at about 9pm on every working day. If you are not our subscriber yet, you can register

Income Tax Act

Jindal Equipment Leasing Consultancy Services Ltd v. Commissioner of Income Tax, Delhi–II, New Delhi; 2026 INSC 46- S.28 Income Tax Act - Amalgamation - Receipt Of Shares

Read Judgment In LawLens Note You can read our notes on this judgment in our Supreme Court Daily Digests. If you are our subscriber, you should get it in our Whatsapp CaseCiter Community at about 9pm on every working day. If you are not our subscriber yet, you can register

Customs Act

Commissioner of Customs (Import) v. Welkin Foods; 2026 INSC 19 -Common Or Trade Parlance Test

Read Judgment In LawLens Note You can read our notes on this judgment in our Supreme Court Daily Digests. If you are our subscriber, you should get it in our Whatsapp CaseCiter Community at about 9pm on every working day. If you are not our subscriber yet, you can register

Law Of Precedent

Adani Power Ltd. vs Union of India 2026 INSC 1 - Precedent - Delegated Legislation - Tax Levy

Law of Precedent - The discipline of precedent is not a matter of personal predilection; it is an institutional necessity - Legal Maxim - Stare decisis et non quieta movere - to stand by what is decided and not to disturb what is settled, is a working rule which secures

Taxation

Sharp Business System v. Commissioner of Income Tax-III; 2025 INSC 1481 - S.37 Income Tax Act - Non Compete Fee

Read Judgment In LawLens Note You can read our notes on this judgment in our Supreme Court Daily Digests. If you are our subscriber, you should get it in our Whatsapp CaseCiter Community at about 9pm on every working day. If you are not our subscriber yet, you can register

Taxation

Pride Foramer S.A. vs Commissioner of Income Tax, 2025 INSC 1247 - Non -Resident Person - Permanent Establishment

Income Tax Act 1961 - Section 4 and Section 5(2) of the Act read with Section 9(1)(i) - A non-resident person shall be liable to pay tax on income which is deemed to accrue or arise in India- None of these provisions make it mandatory for a

Taxation

Skyline Construction v. Authority for Clarification & Advance Rulings 2025 INSC 1234 - Article 366(29A) Constitution - Works Contact

Constitution of India - Article 366(29A)(b) - Works Contract -The transfer of property in goods involved in the course of execution of a works contract deemed to be a sales of goods - While the State legislatures have the competence to impose sales tax on the works contracts

Taxation

Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax 2025 INSC 1188 - Art. 366 Constitution - Works Contract Taxation

Constitution of India - Article 366- Taxation of goods transferred under works contracts - Position of law after the enactment of the Forty-sixth Amendment of Constitution: a. Vide Article 366(29-A)(b), the States can only tax the transfer of property in goods (whether as goods or in some other

Taxation

Airports Authority of India vs Commissioner of Service Tax 2025 INSC 1141 - Finance Act 1994

Finance Act, 1994- Section 65,66- The definition of the taxable service is very wide and takes into its fold any kind of service that may be provided to any person by the Airports Authority in any airport - all kinds of services rendered by the Airports Authority in any

Taxation

Shiv Steels v. State of Assam 2025 INSC 1126- Taxation- Assam General Sales Tax Act

Interpretation of Statutes - Taxation- In construing fiscal statutes and in determining the liability of a subject to tax one must have regard to the strict letter of law. If the revenue satisfies the court that the case falls strictly within the provisions of the law, the subject can be

Income Tax Act

Vijay Krishnaswami v. Deputy Director of Income Tax (Investigation) 2025 INSC 1048 - Section 276C Income Tax Act

Note You can read our notes on this judgment in our Supreme Court Daily Digests. If you are our subscriber, you should get it in our Whatsapp CaseCiter Community at about 9pm on every working day. If you are not our subscriber yet, you can register by clicking here: Read

Taxation

Commissioner of Service Tax-III, Mumbai v. Vodafone India Limited 2025 INSC 914 - Export of Service Rules

Export of Service Rules, 2005 - CESTAT held that the services provided by the respondents-assessees have been in fact exported out of India. Consequently, service tax is not payable by the assessees on such services so exported, vide Rule 4 of the Export of Service Rules, 2005 -It also held

Taxation

Stemcyte India Therapeutics Pvt. Ltd. vs Commissioner Of Central Excise And Service Tax - Extension Of Limitation - Retrospective Operation Of Circular Or Notification

Finance Act, 1994 – Section 73 - In the absence of fraud, collusion, wilful misstatement, or suppression of facts with an intent to evade payment of service tax, the invocation of the extended period of limitation under is wholly unwarranted. Mere non-payment of service tax, by itself, does not justify the

Taxation

United Spirits Ltd. vs. State of Madhya Pradesh 2025 INSC 833 - M.P. Entry Tax Act

note You can read our notes if you are our subscriber. Click here to register @ citecase.in ! Read This Judgment M.P. Entry Tax Act, 1976- Section 3B - Section 3B is only a machinery provision and in the teeth of Section 14 of the M.P. Entry Tax Act,

Taxation

Hyatt International Southwest Asia Ltd. vs. Additional Director of Income Tax 2025 INSC 891 - DTAA -Permanent Establishment

Agreement between the Government of India and the UAE for the Avoidance of Double Taxation (DTAA) - What constitutes a “place of business” under Article 5(1) of the DTAA ? For a Permanent Establishment (PE) to exist, two essential conditions must be satisfied: (i)the place must be “at the

Taxation

ASP Traders vs. State of Uttar Pradesh 2025 INSC 890 - S.129 CGST Act

Central Goods and Services Tax Act, 2017 - Section 129 - Whether, upon payment of tax and penalty by the assessee within the time stipulated in the notice under section 129(3), the proper officer is still mandatorily required to pass a final order under section 129(3), or whether

Taxation

Shital Fibers Limited vs Commissioner of Income Tax 2025 INSC 743 - S. 80IA Income Tax Act

Income Tax Act 1961 - Section 80-IA - If a deduction of profits and gains under Section 80-IA is claimed and allowed, the deduction to the extent of such profits and gains in any other provision under the heading ‘C’ is not allowed. The deduction to the extent allowed under

Taxation

Naresh Kumar Gupta vs State Of Punjab 2025 INSC 719 - Punjab Value Added Tax Act

Punjab Value Added Tax Act, 2005 - Section 29 [as amended in 2013] - SC upheld the HC judgment that dismissed writ petitions challenging the amended Section 29. 2025 INSC 719 Naresh Kumar Gupta vs State Of Punjab - Punjab Value Added Tax Act2025 INSC 719 Naresh Kumar Gupta vs

Taxation

C.T. Kochouseph vs State Of Kerala 2025 INSC 661 - Kerala & TN General Sales Tax Act - Constitutional Validity

Kerala General Sales Tax Act, 1963-Section 5A - Tamil Nadu General Sales Tax Act, 1959 - Section 7A -Constitutional Validity upheld (Para 39) - Sections 5A or 7A, as the case may be, impose purchase tax specifically in situations where the seller is granted exemption from payment of tax -

Taxation

State Of Rajasthan vs Combined Traders 2025 INSC 496 - Taxation - Central Sales Tax Act

Central Sales Tax Act, 1956 - Central Sales Tax (Rajasthan) Rules, 1957 - State has no rule-making power to frame a rule providing for the cancellation of validly issued declarations/forms. Sub-rule (20) of Rule 17 of the Rajasthan Rules is inconsistent with the Central Registration Rules framed in exercise

Taxation

Neha Enterprises vs Commissioner, Commercial Tax 2025 INSC 476 - UP Vat - Taxation

Uttar Pradesh Value Added Tax Act, 2008 - Section 13 - Section 13(1) provides for allowing credit of an amount as input tax credit to the extent provided by or under the relevant clause to which the applicable condition is attracted. If the purchased goods are resold in the

Taxation

Commissioner Of Income Tax Exemptions vs International Health Care Education And Research Institute - S 12AA Income Tax Act - Exemption For Trusts

Income Tax Act 1961 - Section 12AA - The very purpose for any assessee to seek registration under Section 12AA of the Act is to claim exemption under Sections 10 and 11 respectively of the Act, as the case may be. Therefore, before seeking registration, it is essential that the

Taxation

State Of Punjab vs Trishala Alloys Pvt. Ltd. 2025 INSC 231- Punjab VAT Act - Input Tax Credit

Punjab VAT Act - P&H High Court held that on the date of introduction of sub-rule (8) in Rule 21 of the Punjab VAT Rules, the State did not possess any power traceable to the Punjab VAT Act to confine the rate of input tax credit to the

Taxation

K. Krishnamurthy vs Deputy Commissioner Of Income Tax 2025 INSC 208 - S 271AAA Income Tax Act

Income Tax Act 1961 - Section 271AAA - The expression ‘Undisclosed Income’ -The fact that the assessee has surrendered some undisclosed income during the course of search or that the surrender is emerging out of the statements recorded during the course of search is not sufficient to fasten the levy

Taxation

State Of Maharashtra vs Prism Cement Limited 2025 INSC 199 - S 8 Central Sales Tax Act - Prospective Amendment

Central Sales Tax Act - Section 8(4)- The requirement for fulfilling the condition of Section 8(4) of the CST Act for getting the benefit of tax exemption came subsequently after the amendment of Section 8(5) with effect from 11.05.2002 and would apply -The requirement