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.
Doctrine of unconscionable contract cannot be invoked for frustrating action initiated by a bank for recovery of its dues under Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Decision of SC on constitutional validity of NCLTs under Companies Act not applicable to NTT Act
Section 139 of NI Act does presume existence of a legally enforceable debt or liability
After issuance of Circular No.S.O.2561 dated 27-6-1969 under section 16 of Securities Contracts (Regulation) Act, 1956 transactions into securities by (i) Spot delivery contract; (ii) Contract for cash; (iii) Hand delivery and (iv) Special Delivery are only permitted
Penal action under Rule 173Q (1)(bb) of the Central Excise Rules, 1944 for wrongly taking credit
Landmark SC decision defining ‘inputs’ in Maruti Suzuki case doubted; issue referred to Larger Bench of SC
Constitutional validity of the Parliament to levy Service Tax on financial leasing services including equipment leasing and hire-purchase
If foundational facts could not be established by way of writ petition, the taxpayer should be relegated to adopt proceedings before various Income-ta
GST – Voltage stabilizer is electronic goods for purpose of taxation under U.P. Trade Tax Act
Losses on un-matured forward contracts cannot be considered as notional or contingent
Transfer Pricing – Constitutional validity of provisions – S.92, 92A
SC annuls High Court’s directions on technical transfer pricing issues relating to marketing intangibles
Transfer Pricing Provisions should be extended to domestic transactions to reduce litigation
Supreme Court approves Service tax on leasing services
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.
