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.
Payment of Advance Tax / TDS cannot tantamount to disclosure of total income – SC
Interest earned by a Club from FD placed with member banks not exempt on ‘mutuality’ ground – SC
Vehicle financier eligible for depreciation on vehicle not registered it its name – SC
Supreme Court guidelines in relation to public interest litigations
Fresh notice is not necessary when reassessment is set aside for non-observance of natural justice
Notice u/s. 148 gives jurisdiction to AO to proceed to make reassessment
Even in absence of separate proceeding alleging unfair, monopolistic or restrictive trade practice, an application for compensation u/s. 12B of MRTP Act is maintainable
A cheque, unless dishonoured, is payment & relates to dates of receipt -SC
Activity involving offer of plots for sale with assurance of development of infrastructure/amenities, lay-out approvals etc. is a ‘service
SC directs Sahara to deposit amount refundable to investors with SEBI
Mere filing of Appeal does not operate as a stay or suspension of Order appealed against
Assessee entitled to Interest on interest for delayed payment of refund -SC
Commissioner of Income-tax v. H. Holck Larsen (Supreme Court)
CIT v. Associated Industrial Development Co. (P.) Ltd. (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.
