#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 upheld presumption of investment out of interest free funds

While determining sugarcane purchase price profit component to be considered as sharing of profit and rest was deductible expenditure

Company law not Stipulate any period for completion of Serious Fraud Investigation

Buyer cannot be expected to wait Indefinitely for Possession

HC not justified in dismissing appeal on the ground that it has rendered infructuous

Impact of Supreme Court decision on PF wages and its impact

Bogus Share Premium/Share Capital – Responsibility of Assessee to Prove with Cognet Evidence

HC should not dismiss appeal for delay in filing when similar issue is pending before HC for earlier A.Y

Deduction U/s. 80HH allowable from Gross Profits Instead of Net Income

100% deduction U/s. 80IC can be claimed for 5 Years and not for 10 years

Once Presumption U/s 139 is drawn, Complainant need not prove source of fund till accused discharges his burden

Private Placement – of Shares or Unaccounted Money ???

Assessee Company failed to prove genuineness of investor section 68 gets attracted: SC

Sales tax on free replacement of defective parts during warranty period : SC refers to Larger Bench
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.
