Taxation

A collection of 29 posts

Taxation

Authority for Advance Rulings (Income Tax) v. Tiger Global International II/III/IV Holdings; 2026 INSC 60 - Taxation - GAAR

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Taxation

HT Media Limited v. Principal Commissioner Delhi South Goods and Service Tax; 2026 INSC 66 - Taxation -Event Management Contracts

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Taxation

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

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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

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Customs Act

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

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Law Of Precedent

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

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Taxation

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

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Taxation

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

Taxation

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

Taxation

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

Taxation

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

Taxation

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

Income Tax Act

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

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Taxation

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

Taxation

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

Taxation

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

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Taxation

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

Taxation

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

Taxation

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

Taxation

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

Taxation

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

Taxation

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

Taxation

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

Taxation

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

Taxation

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