Date of the Judgment: 2 January 2025 Citation: 2025 INSC 14 Judges: C.T. Ravikumar, J., Prashant Kumar Mishra, J. The Supreme Court of India recently addressed a complex case involving property rights and the effect of adoption under Hindu law. The core issue revolved around whether an adopted son could challenge property transfers made by […]
Supreme Court Clarifies Tax on Warranty Replacements in Automobile Sales (2023) LEGAL ISSUE: Whether credit notes issued by manufacturers to dealers for replacing defective auto parts under warranty are subject to sales tax. CASE TYPE: Sales Tax Law Case Name: M/s. Tata Motors Ltd. vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr. [Judgment Date]:
Supreme Court Clarifies Tax on Warranty Replacements: Tata Motors vs. Deputy Commissioner (2023) LEGAL ISSUE: Whether credit notes issued by manufacturers to dealers for warranty replacements are subject to sales tax. CASE TYPE: Sales Tax Law Case Name: M/S. TATA MOTORS LTD. vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(SPL) & ANR. [Judgment Date]: 15 May
Supreme Court on Tax Exemption for Tea Blending: K.B. Tea Product Pvt. Ltd. vs. Commercial Tax Officer (2023) Date of the Judgment: May 12, 2023 Citation: 2023 INSC 530 Judges: M.R. Shah, J. (Majority Opinion), Krishna Murari, J. (Dissenting Opinion) Can a state government withdraw a tax exemption previously granted to small-scale industries? The Supreme
Supreme Court Upholds Sale Deed, Settles Land Dispute: Damodhar Narayan Sawale vs. Shri Tejrao Bajirao Mhaske (2023) LEGAL ISSUE: Validity of a registered sale deed and the applicability of the Maharashtra Prevention of Fragmentation and Consolidation of Holdings Act, 1947. CASE TYPE: Civil Case Name: Damodhar Narayan Sawale (D) through LRs. vs. Shri Tejrao Bajirao
Supreme Court Clarifies “Charitable Purpose” Under Kerala Building Tax Act Date of the Judgment: 9 February 2023 Citation: (2023) INSC 98 Judges: Dr Dhananjaya Y Chandrachud, CJI, Pamidighantam Sri Narasimha, J, J B Pardiwala, J Can the term “charitable purpose” be narrowly defined only as “relief of the poor and free medical relief” under the
Supreme Court Clarifies ‘Charitable Purpose’ Under Kerala Building Tax Act: Lisie Medical Institutions vs. State of Kerala (2023) LEGAL ISSUE: What constitutes “charitable purpose” for exemption under the Kerala Building Tax Act, 1975? CASE TYPE: Tax Law Case Name: M/s Lisie Medical Institutions vs. The State of Kerala & Ors. Judgment Date: February 9, 2023
Supreme Court Clarifies Exemption Start Date for Export Units: State of Kerala vs. Akay Flavours (2023) LEGAL ISSUE: Determining the commencement date for tax exemptions for export-oriented units. CASE TYPE: Tax Law Case Name: State of Kerala vs. M/S Akay Flavours and Aromatics Ltd. [Judgment Date]: 2nd February 2023 Date of the Judgment: 2nd February
Supreme Court Upholds Withdrawal of Tax Exemption in Sick Industry Revival Case: Augustan Textile Colours Ltd. vs. Director of Industries (2022) LEGAL ISSUE: Whether the government can withdraw a tax exemption granted during the revival of a sick industrial unit. CASE TYPE: Tax Law, Sick Industry Revival. Case Name: Augustan Textile Colours Limited vs. Director
Supreme Court Upholds Purchase Tax on Essar Steel: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (2022) LEGAL ISSUE: Whether an eligible industrial unit is entitled to tax exemptions when it transfers raw materials to another unit for processing, instead of using them directly. CASE TYPE: Tax Law Case Name: State of Gujarat
Supreme Court Denies Mutuality Claim for Advertising Subsidiary: Yum! Restaurants vs. Commissioner of Income Tax (2020) Date of the Judgment: 24 April 2020 Citation: (2020) INSC 288 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can a company, created as a subsidiary for advertising and marketing, claim tax exemption under the doctrine of mutuality? The
Supreme Court Clarifies Tax Exemption Interpretation: Commissioner of Customs vs. Dilip Kumar (2018) Date of the Judgment: 30 July 2018 Citation: (2018) INSC 645 Judges: N.V. Ramana, J., Ranjan Gogoi, J., R. Banumathi, J., Mohan M. Shantanagoudar, J., S. Abdul Nazeer, J. The Supreme Court of India addressed a critical question regarding the interpretation of
