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.
Excise, sales tax will not form part of total turnover Sec. 80HHC
SC JUDGEMENT-Recovery of Debts Due to Banks and Financial Institutions
Supreme Court on 194-A
CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC)
Interest paid on borrowed capital allowable if used for commercial expediency
Even in absence of a provision, Beneficial statute may be held to be retrospective in nature
CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821 (SC)
Doctrine of fairness also to be considered for construing a statute – SC
Time barred Excise duty Refund claim paid under Protest by buyer & manufacturer
Court cannot amend or alter statutory provisions: SC
CIT Vs. Sunil J. Kinariwala (Supreme Court of India)
CIT vs Suresh Chandra Mittal – Supreme Court of India
SC Decision on Limitation of Companies Act in case of oppression and mismanagement
Hindu personal law requires presence of a male for constitution of HUF: SC
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.
