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Supreme Court Dismisses Appeal in Customs Classification Dispute Over All-in-One Desktop Computers. Goods Classified as Portable Under Tariff Item 8471 30 10 Based on Weight and Transportability, Affecting Duty Valuation Under Central Excise Act, 1944.

The Supreme Court of India addressed an appeal concerning the classification of Automatic Data Processing Machines, specifically All-in-One Integrated...

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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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Supreme Court Quashes Confiscation Order in M.P. Prohibition of Cow Slaughter Act Case After Acquittal. Confiscation of Vehicle Under Section 11(5) is Unjustified When Criminal Charges Are Not Proved, as the Act Lacks a Non-Obstante Clause Ousting Jurisdiction of Criminal Courts.

The dispute arose from the confiscation of a truck under the M.P. Prohibition of Cow Slaughter Act, 2004, after the accused persons, including the tru...