#supreme court judgements
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SC dismisses plea challenging exclusion of CM Relief Fund from CSR

Summary of 10 Judgements of SC in FY 2019-20 in Favour of Revenue

Contingent Clause in Rent Deed to Increase Rent each Year

Direct & Indirect Taxes Updates- July 2020

Supreme Court Judgment on Disallowance under Section 40(a)(ia)

FERA Offence Liability depends on Role in Company Affairs & Not on Mere Designation or Status: SC

Judicial Pronouncements- Income Tax (April-July 2020)

Family arrangement is a memorandum of settlement does not require registration-SC

Office established merely for communication is not a PE under India-Korea DTAA

Tax Avoidance vs Evasion: A Harmonious reading of landmark Judgements of SC

Compensation attributable to a negative/restrictive covenant is a capital receipt & Taxable u/s 28(va)

SC removed allegations levied on Tax Officer & set aside order for recovery of costs from personal resources

Factors to be considered in case of Motor Vehicle Accident Compensation

SC SOP: Advocate-on-Record & Party-in-Person to file soft copy of petition
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.
