#supreme court judgements
Log in to FollowLatest supreme court judgements, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

SC upholds provisions of IBC on insolvency of personal guarantors

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

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

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

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

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

SC Upholds IBC provisions on insolvency of Personal Guarantors

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

SC Explains validity of Assessment of Widows of Assessee as AOP

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

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

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

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

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