#supreme court judgements
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Declare national financial emergency in Country in the wake of coronavirus

SC explains when additional Tax under Section 143(1-A) can be imposed

Extension of Due Dates by Supreme Court | Article 142 | Constitution

Capital Gain was liable to be taxed at the time of receipt of last cheque when rights on immovable property extinguished

SC indefinitely extends limitation period for filing appeals

SC stays HC orders staying Coercive Recovery of taxes etc during Corona Virus crisis

Income Tax Updates for the Month of February 2020

CA Challenges Constitutional validity of Vivad se Vishwas Act 2020

Dues of secured creditor have preference over Crown debts: SC

No writ should be filed if same issue is already pending before CIT(A)
RBI vs IMAI – SC Judgement dated 4-Mar-2020

Company qualifies for Section 80IA deduction on Conversion from Partnership

Section 12AA registration cannot be denied merely for lack of activities by trust before application: SC

Section 153C Requirement should be fulfilled by AO before initiating proceedings
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.
