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.
Section 4 of SCR Act, 1956 does not require publication of pre-recognition Rules and Bye-laws of a Stock
Duplication of computer software or processing of recordable media on blank CD amounts to ‘manufacture’
Concept of “change of opinion” stands obliterated WEF 01.04.1989?
Right to subscribe for shares arises only when right offer is made by the company: SC
Provisions for NPA as per RBI Norms by NBFCs not deductible
Southern Technologies Ltd. Vs. JCIT
Whether ‘contract carriage’ manufactured according to specifications is ‘tourist vehicle’ and whether services provided by the assessee under ‘contract carriage’ makes the assessee a ‘Tour Operator’
Any bona fide measures taken by revenue to prevent circulation of black money, cannot be objected as interference with personal liberty or freedom of a citizen
To tax the income, beneficial ownership is relevant than legal ownership
Duty Drawback & sale of DEPB license not eligible for tax holiday – SC
Amendment to Section 43B is retrospective -SC
Sales Tax Has Precedence Over Bank Mortgage
Conversion of marble blocks into polished slabs and tiles constitutes ‘manufacture’ or ‘production’ u/s 80-IA
Expenditure on replacement of machinery is capital expenditure
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.
