#supreme court judgements
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Section 43B(f) deduction allowable only on actual payments : SC

SC upheld constitutional validity of Section 43B(f) of Income Tax Act, 1961

Law of Recording Satisfaction when AO of Searched & Other Person is Same

SC on entitlelment of Gratuity U/s. 4(5) of Payment of Gratuity Act, 1972

Objections on Jurisdiction after Award cannot be raised if Appellant not participated in Arbitral Proceedings: SC

Rule 9(1)(e) of Valuation Rules could not be applied to every Import which was not dependent on one other

Movement of goods, from one State to another terminates, where good have been delivered : SC

SC: No right to party to challenge bonafides or competence of Judges

Leave Encashment allowed on payment basis: SC Judgment Analysis

SC on Sufficiency of Notice Sent under Certificate of Posting

Enforcement of A Foreign Award & Public Policy of India under Arbitration Act

Promissory Estoppel on Govt. Clarifications, applied retrospectively in Public Interest

SC: Doctrine of Promissory Estoppel not applicable on subsequent industrial policies

Section 24 of General Clause Act, 1897- Applicable even when Repeal is by Implication: 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.
