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3 judgments · newest first · showing 1–3
The Commissioner of Income Tax, Kerala appealed against the High Court’s order allowing Tara Agencies to claim a weighted deduction under Section 35B(IA) of the Income Tax Act for export‑related expenses. Tara Agencies purchased various grades of tea, blended them, and exported the blended product. …
The Supreme Court examined whether cigarettes manufactured before 1 March 1978 but removed from the factory after that date were liable to the special excise duty introduced by Section 37 of the Finance Act, 1978. The respondent, a tobacco manufacturer, argued that excise duties are levied at the …
The petitioners challenged the Kerala Electricity Surcharge (Levy and Collection) Act, 1989, alleging that it imposed a tax on the supply of electricity beyond the State's legislative competence and that Section 11, which retrospectively validated earlier surcharges, infringed judicial power. The …
