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.
S.12AA Deemed Registration if dept not respond within 6 Month
No reassessment where no original assessment -SC
Govt subsidy to reduce production cost eligible for 80IB deduction: SC
Assessment time cannot be extended if it already becomes time barred: SC
SC explains jurisdiction for filing Appeal with Labour Court
S. 12AA Deemed registration effective after 6 month from application
Daughter have equal rights in Parents property prospectively: SC
Allowance of interest on bank loan is case of Advance to subsidiary & Loans to directors out of reserves
Difference in opinion, whether gross total income eligible for deduction u/s 80HHC will be reduced by deduction already allowed u/s 80IA – SC
Custom valuation Rule 4 will not apply if Import is without monetary consideration: SC
Onus is on revenue to establish depression of assessable value; Matter Remanded back – SC
HC can consider undisputed facts on records, remain unnoticed by tribunal:SC
Penalty u/s 271C not maintainable in absence of contumacious conduct by assessee – SC
No question of passing burden of duty arise when it was paid under protest during pendency of adjudication proceedings
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.
