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.
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)
East India Housing and Land Development Trust Ltd. v. CIT (Supreme Court)
Legislature / Amendments cannot directly overrule a Court decision : SC
Burden of proof lies on revenue that assessee stated a lesser amount in return to evade tax
Upfront payment of interest on debentures is deductible fully in year of payment
Income derived from building was being applied for charitable purpose is to be clearly proved to avail building tax exemption- SC
SC: Mere surplus by educational institution does not mean that it ceases to exist solely for educational purposes
Tax Discrimination based on language is unconstitutional
Success Fees paid to Non-resident Company is ‘fees for technical services’ and withholding tax provisions applicable
SC Nullifies Bombay HC Verdict on full & true disclosure of material facts
State should behave like a ‘responsible litigant’ with the citizen
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.
