Courts: Supreme Court of India
Read latest Supreme Court of India judgments and orders on Income Tax, GST, Customs, Company Law and other taxation, corporate and commercial laws.
CIT can Cancel 12A Registration only on and after 01.10.2004: SC
Outbound transportation from place of removal gets covered by definition of input service
Non-compliance of Section 194H by assessee attracts rigor of Section 201
Rights of daughters in coparcenary property if suit for partition filed before 09.09.2005 and decree been passed after 09.09.2005
SC on Taxability of Receipts by housing co-operative societies from Members
Notice served on authorized representative is deemed service of notice to Assesse if Assessee was not available to receive the same on Several Occasions
Taxability of amount received by an employee from redemption of Stock Appreciation Rights
Change in opinion cannot be alleged in absence of opinion on subject matter of reopening in earlier assessment
Income not taxable for mere physical receipt of income, but on receipt of income in reality
Section 41(1) not apples if loan waiver not amounts to cessation of trading liability
ICDs are Inland Ports & eligible for deduction U/s. 80-IA(4): SC
Amendment to s. 40(a)(ia) by Finance Act, 2010 are retrospective and curative in nature
Adverse material collected or found during survey can be utilised in Block Assessment
Definition of total turnover given U/s. 80HHC / 80HHE cannot be adopted for Section 10A
Supreme Court of India brings together Supreme Court judgments and orders published on TaxGuru concerning taxation, corporate, commercial and regulatory laws. The archive covers Income Tax, GST, Customs, Company Law, insolvency, constitutional and other legal issues relevant to taxpayers, businesses and professionals. Readers can research authoritative rulings on statutory interpretation, substantial questions of law, constitutional issues and appeals from High Courts and tribunals. Chartered Accountants, advocates, tax professionals, companies and legal researchers can use this category to follow important Supreme Court jurisprudence relevant to taxation and business laws.
