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.
C4 Raffinate eligible for partial Excise exemption under Notification No. 6/2000 dated 01.03.2000- SC
Where renting out properties is main business, then income is rightly taxed as Business Income- SC
‘Success fee’ payable by Indian company to foreign company for financial advisory services attract TDS
Sterilization of syringes and needles not amounts to manufacture
Vend fee paid by assessee to Government, even if of the nature of ‘privilege fee’ falls within the expression ‘fee by whatever name called’
Sec. 37 Commission paid to agents for procurement of order for supply of liquor not allowable
SC on Principles for Formation of opinion for issuing warrant of authorization U/s. 132
SC upholds constitutional validity of NCLT
Pooran Mal vs. Director of Inspection (Investigation), Income Tax (1974) 93 ITR 505 (SC)
NI Act: No mandatory requirement of notice to directors of Company
SC on Taxability of income from letting of properties (House Property or Business Income)
S. 80IB(10) allowable on Projects approved as housing project: SC
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
Sultan Brothers (P) Ltd. v. CIT (Supreme Court)
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.
