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.
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
Non confirmation of minutes does not have any effect on the decision taken at the earlier meeting: SC
Furnishing bank guarantee cannot be equated with actual payment under Section 43B of IT Act
Validity of notice issued by AO u/s 148 pursuant to directions of CIT u/s. 263
Practice as advocate not required for appointment as HC judge
Balancing charge is not chargeable to tax: Supreme Court
Dharamendra Textile’s case cannot be said to hold that section 11AC would apply to every case of non-payment or short payment of duty
Provision for warranty is allowable if in past defects were there in products: SC
Estimated expenditure towards warranty is allowable
Estimated expenditure towards warranty is allowable u/s 37 (1): SC
If any payment of income chargeable under the head ‘Salaries’ falls within Section 9(1)(ii) then TDS provisions would stand attracted – SC
TDS on foreign salary is reqd to be deducted even though assessee is not the payer
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.
