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.
Only dealer can claim refund of tax Paid by them on Sale of Goods – SC
Applicability of Interest U/s. 234 on tax calculated on book profits under Section 115JA
Insurance company liable to pay compensation till vehicle owner’s name is in register
SC set aside levy of anti-dumping duty imposed on imported tyres
Applicability of MAT on Revaluation Reserve
Successor Company gets rights to initiate debt recovery proceedings
Compensation for land acquired to be based on fair market value not on auction sales value- SC
Liquidated damages received by the assessee from the supplier of the plant and machinery on account of delay in the supply of plant is a capital receipt
Dividend stripping – In cases arising before 1-4-2002, losses pertaining to exempted income cannot be disallowed on ground that same are artificial
HC may impose costs but should decide issues on merit rather than dismissing Revenue’s appeal on mere ground of delay- SC
Central Excise – SSI Exemption not available if Assessee uses another person’s brand name
Dismissed, convicted employee cannot claim back wages- SC
Goods and services hired for commercial use not covered by Consumer Protection Act
MAT credit to be set off before computing advance-tax shortfall and liability for Section 234B/ 234C interest
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.
