Courts: Supreme Court of India
3,663 articlesIncome Tax

Income Tax
Sec. 37 Commission paid to agents for procurement of order for supply of liquor not allowable
Income Tax

Income Tax
SC on Principles for Formation of opinion for issuing warrant of authorization U/s. 132
Company Law

Company Law
SC upholds constitutional validity of NCLT
Income Tax

Income Tax
Pooran Mal vs. Director of Inspection (Investigation), Income Tax (1974) 93 ITR 505 (SC)
Corporate Law

Corporate Law
NI Act: No mandatory requirement of notice to directors of Company
Income Tax

Income Tax
SC on Taxability of income from letting of properties (House Property or Business Income)
Income Tax

Income Tax
S. 80IB(10) allowable on Projects approved as housing project: SC
Excise Duty

Excise Duty
Sales tax collected but not paid to State Govt on account of incentive scheme will form part of transaction value of excisable goods after 01.07.2000
Income Tax

Income Tax
Sultan Brothers (P) Ltd. v. CIT (Supreme Court)
Income Tax

Income Tax
East India Housing and Land Development Trust Ltd. v. CIT (Supreme Court)
Income Tax

Income Tax
Legislature / Amendments cannot directly overrule a Court decision : SC
Income Tax

Income Tax
Burden of proof lies on revenue that assessee stated a lesser amount in return to evade tax
Income Tax

Income Tax
Upfront payment of interest on debentures is deductible fully in year of payment
Income Tax

Income Tax
