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#supreme court judgements

Latest supreme court judgements, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

4,947 articles
Corporate LawSC upholds provisions of IBC on insolvency of personal guarantors
Corporate Law

SC upholds provisions of IBC on insolvency of personal guarantors

Editor5 years ago
Income TaxSection 147 assessment based on specific, relevant & reliable information is valid: SC
Income Tax

Section 147 assessment based on specific, relevant & reliable information is valid: SC

Sandeep Jain5 years ago
Income TaxSpeech of Mover of Bill is very much Relevant for Interpreting A New Law
Income Tax

Speech of Mover of Bill is very much Relevant for Interpreting A New Law

CA Rajeev Jain5 years ago
Income Tax‘Reasons to Believe’ is Different from ‘Reasons to Suspect’: SC
Income Tax

‘Reasons to Believe’ is Different from ‘Reasons to Suspect’: SC

Sandeep Jain5 years ago
Income TaxM.P. High Court Raps CBDT for extension of due dates
Income Tax

M.P. High Court Raps CBDT for extension of due dates

CA Jatin Minocha5 years ago
Income TaxRight of assessee is not restricted to plea raised by him: SC
Income Tax

Right of assessee is not restricted to plea raised by him: SC

Sandeep Jain5 years ago
Corporate LawSC Upholds IBC provisions on insolvency of Personal Guarantors
Corporate Law

SC Upholds IBC provisions on insolvency of Personal Guarantors

CA Jatin Minocha5 years ago
Income TaxSection 147 Reopening invalid if made without following mandate of Section 147,148 & 151
Income Tax

Section 147 Reopening invalid if made without following mandate of Section 147,148 & 151

Sandeep Jain5 years ago
Income TaxSC Explains validity of Assessment of Widows of Assessee as AOP
Income Tax

SC Explains validity of Assessment of Widows of Assessee as AOP

Sandeep Jain5 years ago
Income TaxMere abstract rule, principle or test can not determine character of a transaction
Income Tax

Mere abstract rule, principle or test can not determine character of a transaction

Sandeep Jain5 years ago
Income TaxAssessment order or an intimation u/s 143(1) of Act as it stood before & after 1.4.1989
Income Tax

Assessment order or an intimation u/s 143(1) of Act as it stood before & after 1.4.1989

Sandeep Jain5 years ago
Income TaxDecisions must be founded on legal testimony and not on suspicion by any court or tribunal
Income Tax

Decisions must be founded on legal testimony and not on suspicion by any court or tribunal

Sandeep Jain5 years ago
Income TaxAn Assessee can raise a points of law which was not raised earlier before Tribunal 
Income Tax

An Assessee can raise a points of law which was not raised earlier before Tribunal 

Sandeep Jain5 years ago
Income TaxAppellate Authority can modify assessment order on additional ground not raised earlier
Income Tax

Appellate Authority can modify assessment order on additional ground not raised earlier

Sandeep Jain5 years ago

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.