#supreme court judgements
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Case Analysis – CIT vs. Shri Thakur Das Bhargava, 1960

Capital gain exemption available as advance paid for purchase of assets amounts to utilization of capital gain amount

Alternate remedy cannot exclude jurisdiction of High Court under Constitutuion

Oxygen not a ‘Raw-Material’ for Manufacture of Steel, not Eligible for Concessional Sales Tax Rate

Decision of Higher Courts are binding on lower Authorities

SC Judgement on Assets Revaluation by Partnership Firm: A long lasting impact

Oxygen Gas not a Raw Material for Manufacture of Steel- SC

Rebate claim rejected as filed beyond period of limitation of one year

Levy of Section 220(2A) interest is mandatory despite pendency of dispute before MAP: SC

HC Cannot Exercise Power of Remission Itself : SC

Supreme Court judgement has to be dealt by High Court with due respect: SC

Amount payable towards compounding of offence u/s 137 of Customs Act, 1962 reduced

SC stays reassessment proceedings against Radha Soami Satsang Beas

In case of change of AO, newly appointed AO shall continue proceeding from stage where they were left by earlier AO
Explore the latest supreme court judgements on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
