Supreme Court Upholds Tax Attachment: Neeraja Pipes Case (2023) INSC 236 LEGAL ISSUE: Whether a tax attachment order can be enforced if the assessment orders were not served to the assessee. CASE TYPE: Tax Law Case Name: The Commercial Tax Officer & Ors. vs. Neeraja Pipes Pvt. Ltd. Judgment Date: 15 March 2023 Date of […]
Supreme Court Upholds Tax Attachment: Neeraja Pipes Case (2023) INSC 236 Read Post »
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 Strikes Down Discriminatory Definition of “Sikkimese” in Income Tax Act LEGAL ISSUE: Whether the definition of “Sikkimese” under Section 10(26AAA) of the Income Tax Act, 1961, is discriminatory against long-term Indian settlers and Sikkimese women. CASE TYPE: Tax Law, Constitutional Law Case Name: Association of Old Settlers of Sikkim & Ors. vs. Union
Supreme Court Clarifies Liability for Pre-Sale Dues in Sugar Mill Acquisition: Wave Industries vs. State of UP (2022) LEGAL ISSUE: Determining liability for outstanding dues of a sugar mill prior to its sale. CASE TYPE: Civil (Contract Law, Tax Law). Case Name: Wave Industries Pvt. Ltd. vs. State of U.P. & Ors. [Judgment Date]: 15
Supreme Court Clarifies “Local Area” Definition for Entry Tax in Industrial Townships LEGAL ISSUE: Whether industrial townships, excluded from municipal areas, qualify as “local areas” for entry tax under Entry 52 of List II of the Seventh Schedule of the Constitution. CASE TYPE: Tax Law (Entry Tax) Case Name: M/s. OCL INDIA LTD. vs. STATE
Date of the Judgment: November 1, 2022 Citation: 2022 INSC 1449 Judges: Dr Dhananjaya Y Chandrachud, J and Hima Kohli, J. Can a company that hires a celebrity for an event be considered a “manpower supply agency” under service tax laws? What constitutes a “programme producer” when broadcasting rights are sold? The Supreme Court of
Supreme Court Clarifies “Solely for Educational Purposes” Under Income Tax Act LEGAL ISSUE: Interpretation of “solely for educational purposes” for tax exemption under Section 10(23C) of the Income Tax Act, 1961. CASE TYPE: Income Tax, Charitable Trusts, Educational Institutions Case Name: M/s New Noble Educational Society vs. The Chief Commissioner of Income Tax Judgment Date:
Supreme Court Upholds Statutory Remedy in Tax Assessment Dispute: State of Maharashtra vs. Greatship (India) Limited (20 September 2022) LEGAL ISSUE: Whether a High Court can entertain a writ petition against an assessment order when a statutory remedy of appeal is available. CASE TYPE: Tax Law Case Name: The State of Maharashtra and Others vs.
Supreme Court Clarifies Taxability of Pan Masala under State Laws Date of the Judgment: 19 September 2022 Citation: (2022) INSC 751 Judges: Indira Banerjee, J., Surya Kant, J., M.M. Sundresh, J., Sudhanshu Dhulia, J., Hemant Gupta, J. (Concurring) Can states levy sales tax on ‘Pan Masala’ and ‘gutka’ when these products are already subject to
Steel Authority of India Limited vs. Commissioner of Central Excise, Bolpur: Supreme Court on Interest on Duty Date of the Judgment: 28 July 2022 Citation: [Not Available in Source] Judges: B.R. Gavai, J. and Hima Kohli, J. Can a Public Sector Undertaking (PSU) be liable to pay interest on a duty amount when the matter
Supreme Court refers the issue of Commissioner’s power to extend assessment time to a larger bench: Commissioner of Sales Tax Odisha vs. Essel Mining LEGAL ISSUE: Whether the Commissioner of Sales Tax can extend the time for an Assessing Authority to complete an audit assessment after the initial six-month period has expired. CASE TYPE: Tax
