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.
Deletion of 2nd proviso to section 43B is retrospective w.e.f. 1-4-1988 – SC
Allowability of exemption u/s 10(22) of IT Act, 1961 to a State-controlled Educational Society/Board
Scrabble is a board game, It is not a puzzle
Penalty U/S. 271(1)(c) is neither criminal nor quasi criminal but a civil liability
Supreme Court on Applicability of ESI Act, if not reviewed, can create havoc
Taxability of Sale Proceed of Assets Purchased before introduction of block concept and sale thereafter
Judgement holding S.43B(f) (leave encashment) as unconstitutional stayed
Assessee entitled to Cenvat credit on inputs utilized in the generation of electricity to the extent to which they are using the produced electricity within their factory
Status of private limited company if shareholders exceed 50 and importance of records of ROC
Eligibility of deduction under section 80P on Profit to society from storing of trading goods
Provision of Electricity – Whether sale of goods or supply of service ?
DEPB and Duty Drawback are not eligible for deduction u/s 80-IB
Replacement expenditure is neither current repairs nor revenue
Expenditure on convertible debentures is deductible
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.
