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 271(1)(c) Penalty Cannot Be Imposed for Valuation Differences Without Proof of Inaccuracy: SC
SC Remits Section 148A Reassessment Row Back to High Courts
SC Dismisses Penalty as Capital vs Revenue Receipt Issue Held Debatable
CIRP initiation for recovery amounts to misuse of Insolvency Framework: SC
SC Upholds Quashing of Reassessment Notices Due to Unproven PE Allegations
SC Dismisses Revenue SLP Due to Delay, Upholds Depreciation on Leased Assets
Sale Deeds Invalid as Power of Attorney Not Proved Through Proper Evidence: SC
SC Upholds Odomos Classification as Mosquito Repellent based on Common Parlance Test
Reopening Invalid as Notice Issued Beyond Six-Year Limitation Period: SC
Cloud Service Payments Not Taxable as Royalty Due to No Transfer of IP Rights: SC
Search on Third Party Cannot Extend Reassessment Time Without Assessee Link: SC
SC Dismisses Revenue Appeal as Assessment Based on Guesswork Without Proof
Bank Attachment Ends After Final GST Order Under Section 74: SC
No Reassessment on Mere Change of Opinion: SC Dismisses Revenue’s Plea in Marico Case
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.
