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.
Intimation u/s 143(1) is not an assessment, AO authorized to make reassessment u/s 147 subsequently: SC
Bills discounted cannot be equated with loan & advances, interest received on default not taxable under Interest Tax Act, 1974: SC
Post-importation services could not be added to value of goods imported
SC on Allowability of Interest expenses when Interest Free Loan been given to Sister Concern & Director
Section 143(1) intimation is not an assessment and no question of change of opinion
Recovery of Arrears under Central Excises & Salt Act from legal heirs
Dominant/Essential characteristics prevails over general use in Tariff classification: SC
SC Invites Suggestions On Measures to Improve Collegium System for Appointment of Judges
Conclusions based on suspicion cannot take the place of proof : SC
Sale proceeds of scrap is not turnover for section 80HHC: SC
Revenue not authorized to rewrite terms of agreement & adjudge Commercial expediency: SC
Expenses on repairs to put new flat in habitable condition allowable U/s. 54
Benefit of exemption notification only for goods covered in notification & cannot be extended to similar goods: SC
Distinct or Different use in an article after transformation is Manufacture : SC
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.
