Courts: Supreme Court of India
3,662 articlesIncome Tax
Income Tax
No tax on JDA which never materialized for want of permissions
Income Tax
Income Tax
Applicability of provisions of section 2(22)(e) to Beneficial Shareholder or Registered Shareholder- Supreme Court Ruling in National Travel v CIT
Goods and Services Tax
Goods and Services Tax
In computing taxable turnover Trade Discount needs to be deducted: SC
Income Tax
Income Tax
S. 11(6) Depreciation on acquisition of a capital asset treated as application of income
Income Tax
Income Tax
SC Stays Petitions challenging GST on Advocates
Goods and Services Tax
Goods and Services Tax
SC Upholds Relief to Bona Fide VAT Credit Buyers
Corporate Law
Corporate Law
SC on payment of tax under Kerala Tax on Paper Lotteries Act, 2005
Income Tax
Income Tax
Demand notice of unpaid operational debt can be issued by a lawyer on behalf of operational creditor: SC
Income Tax
Income Tax
Depreciation on assets allowable to trust despite treatment of same as Income Application : SC
Income Tax
Income Tax
Apex Court held ‘Purpose test’ is crucial factor to determine whether subsidy is capital or revenue in nature
Income Tax
Income Tax
Subsidy by Govt to accelerate industrial development and generation of employment is capital in nature: SC
Income Tax
Income Tax
Taxability of subsidies: SC stays judgement of Delhi HC in Bhushan Steels
Income Tax
Income Tax
CIT can revise assessment order u/s 263 if AO did not make any proper inquiry
Income Tax
Income Tax
