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Judgment repository

Taxation Judgments

79 reported taxation judgments — direct and indirect tax rulings across customs, excise and income tax.

Court, decision date and outcome are recorded for all 79 cases. Reported decisions run from 05.02.1998 to 9th August, 2005. Most represented: Supreme Court of India (28), Court or tribunal identified in the complete judgment text (18), Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (15).

Taxation judgments with court, decision date and outcome
CaseCourt / TribunalDecision dateOutcome
Commissioner of Central Excise, Delhi-III Vs. M/s. Uni Products India Ltd.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)9th August, 2005Disposed
Commissioner of Income Tax, Udaipur Vs. M/s. Chetak Enterprises Pvt. Ltd.Income Tax Appellate Tribunal5.5.2008Dismissed
M/s. Bangalore Club Vs. The Commissioner of Wealth Tax & Anr.Income Tax Appellate Tribunal3rd March, 2000Quashed / set aside
Commissioner of Income Tax-I Vs. M/s. Reliance Energy Ltd. (Formerly BSES Ltd.) through its M.D.Income Tax Appellate Tribunal31.01.2005Partly allowed
The Director of Income Tax-II (International Taxation) New Delhi & Anr. Vs. M/s. Samsung Heavy Industries Co. Ltd.Income Tax Appellate Tribunal30.9.2010Quashed / set aside
K. Ramya & Ors. Vs. National Insurance Co. Ltd. & Anr.Court or tribunal identified in the complete judgment text30.06.2017Quashed / set aside
Vardan Associates Pvt. Ltd. Vs. Assistant Commissioner of State Tax Central Section & Ors.Court or tribunal identified in the complete judgment text2nd August, 2022Disposed
M.M. Aqua Technologies Ltd. Vs. The Commissioner of Income Tax, Delhi-IIIIncome Tax Appellate Tribunal29th October, 1998Quashed / set aside
Kerala State Co-Operative Agricultural and Rural Development Bank Ltd. (KSCARDB) Vs. The Assessing Officer, Trivandrum and Ors.Income Tax Appellate Tribunal26.11.2015Quashed / set aside
The Commissioner of Income Tax - 23 Vs. M/s. Mansukh Dyeing and Printing MillsIncome Tax Appellate Tribunal24.06.2013Quashed / set aside
Sansera Engineering Ltd. Vs. Deputy Commissioner, Large Tax Payer Unit, BengaluruCourt or tribunal identified in the complete judgment text23.07.2021Dismissed
Raj Pal Singh Vs. The Commissioner of Income-Tax, Haryana, RohtakIncome Tax Appellate Tribunal (Chandigarh Bench)23.04.2008Dismissed
Smt. Sangita Arya & Ors. Vs. Oriental Insurance Co. Ltd. & Ors.Court or tribunal identified in the complete judgment text22.12.2009Quashed / set aside
Commissioner of Central Excise, Nagpur Vs. M/s. Universal Ferro & Allied Chemicals Ltd. & Anr.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)21.10.2005Dismissed
M/s. National Insurance Company Ltd. Vs. Neeru Devi & Ors.Supreme Court of India2025-12-15Disposed
M/s. Shanti Construction Pvt. Ltd. Vs. State of Odisha & Ors.Supreme Court of India2025-11-07Quashed / set aside
Manorma Sinha & Anr. Vs. The Divisional Manager, Oriental Insurance Company Ltd. & Anr.Supreme Court of India2025-10-15Operative order recorded
M/s. Shiv Steels Vs. State of Assam & Ors.Supreme Court of India2025-09-11Quashed / set aside
K. Pounammal Vs. State represented by Inspector of PoliceSupreme Court of India2025-08-21Dismissed
Nabha Power Ltd. Vs. Punjab State Power Corporation Ltd. and Ors.Supreme Court of India2025-08-19Dismissed
M/s. Armour Security (India) Ltd. Vs. Commissioner, CGST, Delhi East Commissionerate & Anr.Supreme Court of India2025-08-14Quashed / set aside
Kulwinder Kaur & Ors. Vs. Parshant Sharma & Anr.Supreme Court of India2025-08-08Partly allowed
M/s. ASP Traders Vs. State of Uttar Pradesh & Ors.Supreme Court of India2025-07-24Quashed / set aside
M/s. Rimjhim Ispat Ltd. and Ors. Vs. Union of India & Anr.Supreme Court of India2025-07-24Quashed / set aside
Smt. M. Sabitha & Ors. Vs. Brahma Swamulu & Anr.Supreme Court of India2025-04-30Allowed
Nidhi Bhargava & Ors. Vs. National Insurance Company Ltd. & Ors.Supreme Court of India2025-04-22Disposed
State of Maharashtra & Ors. Vs. Prism Cement Ltd. & Anr.Supreme Court of India2025-02-12Dismissed
State of Orissa Vs. Pratima BeheraSupreme Court of India2024-12-19Quashed / set aside
Nabha Power Ltd. & Anr. Vs. Punjab State Power Corporation Ltd. & Anr.Supreme Court of India2024-11-05Quashed / set aside
Central Bureau of Investigation Vs. Dilip Mulani & Anr.Supreme Court of India2024-09-20Remanded / restored
Baccarose Perfumes and Beauty Products Pvt. Ltd Vs. Central Bureau of Investigation & Anr.Supreme Court of India2024-09-06Quashed / set aside
K. Arumugam Vs. Union of India & Ors. Etc.Supreme Court of India2024-08-08Allowed
State of Gujarat Vs. M/s. Ambuja Cement Ltd.Supreme Court of India2024-08-02Allowed
M/s. Navayuga Engineering Company Ltd. Vs. Union of India & Anr.Supreme Court of India2024-07-23Operative order recorded
The Excise Commissioner Karnataka & Anr. Vs. Mysore Sales International Ltd. & Ors.Supreme Court of India2024-07-08Quashed / set aside
M/s. Sundew Properties Ltd. Vs. Telangana State Electricity Regulatory Commission & Anr.Supreme Court of India2024-05-17Partly allowed
Puneet Sabharwal Vs. CBISupreme Court of India2024-03-19Dismissed
Vethambal and Ors. Vs. The Oriental Insurance Company and Ors.Supreme Court of India2024-03-06Disposed
Union of India and Ors. Vs. M/s. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd.Supreme Court of India2024-02-05Dismissed
M/s. Modi Naturals Ltd. Vs. The Commissioner of Commercial Tax UPCourt or tribunal identified in the complete judgment text2023-11-06Quashed / set aside
Commissioner of Central Excise, Ahmedabad Vs. M/s. Urmin Products Pvt. Ltd. and Ors.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2023-10-20Quashed / set aside
M/s. Triveni Glass Ltd. represented by its Deputy General Manager (Sales and P.R.) Shri R.K. Sinha Vs. Commissioner of Trade Tax, U.P.Court or tribunal identified in the complete judgment text2023-10-09Dismissed
Commissioner of Customs (Imports), Mumbai Vs. M/s. Ganpati Overseas through its Proprietor Shri Yashpal Sharma & Anr.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2023-10-06Dismissed
Commissioner of Income Tax 14 Vs. Jasjit SinghIncome Tax Appellate Tribunal2023-09-26Dismissed
M/s. D.N. Singh Vs. Commissioner of Income Tax, Central, Patna and Anr.Court or tribunal identified in the complete judgment text2023-05-16Operative order recorded
The Commissioner of Income Tax Jaipur Vs. Prakash Chand Lunia (D) through LRS. & Anr.Court or tribunal identified in the complete judgment text2023-04-24Quashed / set aside
Anil Minda and Ors. Vs. Commissioner of Income TaxIncome Tax Appellate Tribunal2023-03-24Quashed / set aside
Pr. Commissioner of Income Tax (Exemptions) Delhi Vs. Servants of People SocietyIncome Tax Appellate Tribunal2023-01-31Allowed
M/s. Muthoot Leasing and Finance Ltd. and Anr. Vs. Commissioner of Income TaxIncome Tax Appellate Tribunal2023-01-03Quashed / set aside
Commissioner of Central Excise & Service Tax, Rohtak Vs. Merino Panel Product Ltd.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2022-12-05Disposed
M/s. International Merchandising Company, LLC (Earlier Known as International Merchandising Corporation) Vs. Commissioner, Service Tax, New DelhiCourt or tribunal identified in the complete judgment text2022-11-01Partly allowed
M/s. Thermax Ltd. through its Director Vs. The Commissioner of Central Excise, Pune-1Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2022-10-13Dismissed
Checkmate Services P. Ltd. Vs. The Commissioner of Income Tax-1Income Tax Appellate Tribunal2022-10-12Dismissed
The Commissioner, Trade Tax, Uttar Pradesh Vs. M/s. Radico Khetan Ltd.Court or tribunal identified in the complete judgment text2022-09-19Quashed / set aside
The Commissioner of Customs and Central Excise, Vadodara-1 Vs. M/s. Jyoti Ltd. and Ors.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2022-08-24Quashed / set aside
Commissioner of Customs and Central Excise, Amritsar (Punjab) Vs. M/s. D. L. Steels Etc.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2022-07-11Dismissed
Commissioner of Sales Tax Odisha and Ors. Vs. M/s. Essel Mining and Industries Ltd. and Anr.Court or tribunal identified in the complete judgment text2022-07-11Operative order recorded
Commissioner of Customs, Pune Vs. M/s. Ballarpur Industries Ltd.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2021-09-21Set aside and remanded
M/s. Canon India Pvt. Ltd. Vs. Commissioner of CustomsCustoms, Excise and Service Tax Appellate Tribunal (CESTAT)2021-03-09Quashed / set aside
Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. The Commissioner of Income Tax & Anr.Income Tax Appellate Tribunal2021-03-02Operative order recorded
The Commissioner, Commercial Tax, Appellant Uttar Pradesh, Lucknow Vs. S/s Rujhan Studio RespondentCourt or tribunal identified in the complete judgment text2021-03-02Partly allowed
The National Co-Operative Development Corporation Vs. The Commissioner of Income Tax, Delhi-VIncome Tax Appellate Tribunal (Delhi Bench)2020-09-11Operative order recorded
The Commissioner of Service Tax, Ahmedabad Vs. M/s. Adani Gas Ltd.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2020-08-28Quashed / set aside
The Commissioner of Central Excise, Customs and Service Tax, Calicut Vs. M/s. Cera Boards and Doors, Kannur Kerala Etc. Etc.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)2020-08-19Remanded / restored
Vodafone Idea Ltd. (Earlier known as Vodafone Mobile Services Ltd.) Vs. Assistant Commissioner of Income Tax Circle 26 (2) & Anr.Court or tribunal identified in the complete judgment text2020-04-29Dismissed
Commissioner of Income Tax, Nagpur Vs. Baba Saheb Kedar Ginning and Pressing Cooperative Society Ltd.Supreme Court of India2009-12-03Disposed
Commissioner of Income Tax, Shimla Vs. M/s. Greenworld Corporation, ParwanooSupreme Court of India2009-05-06Quashed / set aside
M.H. Uma Maheshwari & Ors. Vs. United India Insurance Co. Ltd. & Anr.Court or tribunal identified in the complete judgment text20.07.2017Quashed / set aside
A.T. Mydeen and Anr. Vs. The Assistant Commissioner, Customs DepartmentCourt or tribunal identified in the complete judgment text19.10.2019Set aside and remanded
M/s. Vellanki frame works Vs. The Commercial Tax Officer, VisakhapatnamCourt or tribunal identified in the complete judgment text18.12.2014Dismissed
The Commissioner, Central Excise and Customs and Anr. Vs. M/s. Reliance Industries Ltd.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)17.03.2009Dismissed
Shree Choudhary Transport Company Vs. Income Tax OfficerIncome Tax Appellate Tribunal (Jodhpur Bench)15.05.2009Dismissed
Rajasthan State Electricity Board Jaipur Vs. The Dy. Commissioner of Income Tax (Assessment) & Anr.Judicature For Rajasthan High Court13.11.2007Quashed / set aside
M/s. Bilag Industries Pvt. Ltd. & Anr. Vs. Commissioner of Central Excise Daman & Anr.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)13.07.1999Quashed / set aside
Shiv Raj Gupta Vs. The Commissioner of Income-Tax, Delhi-IVIncome Tax Appellate Tribunal13.04.1994Quashed / set aside
M/s. Godrej Sara Lee Ltd. Vs. The Excise and Taxation Officercum- Assessing Authority & Ors.Court or tribunal identified in the complete judgment text12th October, 2009Quashed / set aside
AMD Industries Ltd. (Earlier known as M/s. Ashoka Metal Décor Pvt. Ltd.) Vs. Commissioner of Trade Tax, Lucknow and Anr.Court or tribunal identified in the complete judgment text10.12.2003Dismissed
Commissioner of Central Excise & Service Tax, Kanpur Vs. M/s. A.R. Polymers Pvt. Ltd. Etc.Customs, Excise and Service Tax Appellate Tribunal (CESTAT)09.01.2019Quashed / set aside
Secundrabad Club Vs. Commissioner of Income Tax-V Etc.Supreme Court of India05.02.1998Dismissed

Disclaimer: this page is editorial reference material, not legal or tax advice. Case notes are extractive summaries; verify the operative text against the court’s official copy before relying on it.

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