Courts: Supreme Court of India
3,662 articlesIncome Tax

Income Tax
Provision for warranty is allowable if in past defects were there in products: SC
Income Tax

Income Tax
Estimated expenditure towards warranty is allowable
Income Tax

Income Tax
Estimated expenditure towards warranty is allowable u/s 37 (1): SC
Income Tax

Income Tax
If any payment of income chargeable under the head ‘Salaries’ falls within Section 9(1)(ii) then TDS provisions would stand attracted – SC
Income Tax

Income Tax
TDS on foreign salary is reqd to be deducted even though assessee is not the payer
Goods and Services Tax

Goods and Services Tax
Sony India Pvt. Ltd. Versus Commercial Tax Officer & Anr (Supreme Court)
Income Tax

Income Tax
Allotment of shares is “creation” of shares and not “transfer” of shares
Income Tax

Income Tax
Computation of depreciation in cases covered by Rule 8 of Income Tax Rules, 1962
Income Tax

Income Tax
“Sham” lease transactions cannot be given relief as “financial arrangements”.
Fema / RBI

Fema / RBI
Effect of retraction of statement of confession
Income Tax

Income Tax
Employer not required to check proof when deducting TDS u/s 192: SC
Income Tax

Income Tax
Proof of travel not required for claiming LTA: SC
Income Tax

Income Tax
Supreme Court dismissed USD two billion Vodafone capital gains tax case
Excise Duty

Excise Duty
