#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.

Income not taxable for mere physical receipt of income, but on receipt of income in reality

Section 41(1) not apples if loan waiver not amounts to cessation of trading liability

ICDs are Inland Ports & eligible for deduction U/s. 80-IA(4): SC

Amendment to s. 40(a)(ia) by Finance Act, 2010 are retrospective and curative in nature

Adverse material collected or found during survey can be utilised in Block Assessment

Definition of total turnover given U/s. 80HHC / 80HHE cannot be adopted for Section 10A

Lease equalisation charges allowable expense; ICAI Guidance Note carries great weight: SC

SC gives relief to Insolvency Professional against remarks made by Tribunal

SC Rejects plea of Firm Linked to Robert Vadra in Tax Evasion Case

SC ask IBC and SEBI to join Process in ‘Ponzi scheme’ matter

SC on Taxability of interest on share application money deposited in bank

Naive to say that screen-based trades are anonymous and not synchronised: SC

SC issues interim directions issued regarding method for selection of ITAT Members

Rule 8D of Income Tax Rules is Prospective & cannot be applied to AY prior to 2008-09
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.
