#supreme court judgements
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SC enlarges Ambit of Limitation Act, 1963 for recovery of Debts

SC allows Interest payment by issue of debentures for section 43B

SC dismissed SLP filed by department for being a “certificate cases” filed only to save ‘skin of defaulting officers

Assistant Commissioner Vs. Velliappa Textiles Ltd. (Supreme Court) – Analysis

Key decisions of Supreme Court for week ending 15 August 2021

Quashing of 97th Constitutional Amendment Partly: A Step Towards Upholding the Federal Structure

Presumption of Retrospectivity cannot be implied by new clarifications in existing tax law

Amendment enhancing exempt Gratuity Limit cannot be treated to be retrospective: SC

Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order

Excise dept cannot prevent banks from Exercising Rights as Secured Creditor: SC

Section 43B not attracted on issue of debentures in lieu of interest: SC

Award ‘Just’ & ‘Fair’ Compensation in case of accident/death under Motor Vehicles Act- New Rules override earlier judgements

Prosecution against a sitting or former M.P./M.L.A. shall not be withdrawn without sanction of HC: SC

Foreign award can be binding on non-signatories : SC
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.
