Courts: Supreme Court of India
3,662 articlesIncome Tax

Income Tax
Duty Drawback & sale of DEPB license not eligible for tax holiday – SC
Income Tax

Income Tax
Amendment to Section 43B is retrospective -SC
Goods and Services Tax

Goods and Services Tax
Sales Tax Has Precedence Over Bank Mortgage
Income Tax

Income Tax
Conversion of marble blocks into polished slabs and tiles constitutes ‘manufacture’ or ‘production’ u/s 80-IA
Income Tax

Income Tax
Expenditure on replacement of machinery is capital expenditure
Income Tax

Income Tax
Expenditure on convertible debentures held to be deductible
Income Tax

Income Tax
CIT Versus Baba Saheb Kedar Ginning and Pressing Cooperative Society Ltd. (Supreme Court)
Income Tax

Income Tax
Debatable issues are not “mistakes apparent from the record” u/s 154
Income Tax

Income Tax
Deletion of 2nd proviso to section 43B is retrospective w.e.f. 1-4-1988 – SC
Income Tax

Income Tax
Allowability of exemption u/s 10(22) of IT Act, 1961 to a State-controlled Educational Society/Board
Excise Duty

Excise Duty
Scrabble is a board game, It is not a puzzle
Income Tax

Income Tax
Penalty U/S. 271(1)(c) is neither criminal nor quasi criminal but a civil liability
Finance

Finance
Supreme Court on Applicability of ESI Act, if not reviewed, can create havoc
Income Tax

Income Tax
