#supreme court judgements
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Fema / RBI
Fema / RBI
SC held provisions of Section 45(1) of PMLA provision Imposing Twin Condition for granting Bail as unconstitutional
Income Tax
Income Tax
Petition changing linking of Aadhaar with PAN withdrawn as issue already been decided by SC
Income Tax
Income Tax
S. 44BB Mobilisation fee for services related to extraction etc. of mineral oil in India
Service Tax
Service Tax
Lessee is liable to pay Service Tax despite Liability of Lessor: SC
Income Tax
Income Tax
Low tax effect appeals: CBDT cannot issue circular having retrospective operation: SC
Corporate Law
Corporate Law
Judges cannot take up the matter on their own, unless allocated by Chief Justice of India: SC
Income Tax
Income Tax
SC explains concept of fixed place of business, service PE and agency PE
Income Tax
Income Tax
Share premium cannot be treated as capital employed for Section 35D: SC
Excise Duty
Excise Duty
Education Cess also refundable along with excise duty paid when it was not payable: SC
Income Tax
Income Tax
Method favourable to taxpayer should be adopted cannot be contended If statute is unambiguous
Income Tax
Income Tax
Section 2(22)(e) does not extend to, or broaden concept of, a shareholder
Corporate Law
Corporate Law
DRT cannot condone delay in Filing Appeal before it: SC
Excise Duty
Excise Duty
Excise Duty on Perfumery Compounds leviable as as it is Marketable: SC
Income Tax
Income Tax
Depreciation has to be taken into account for computing profits eligible for deduction U/s. 80-IA
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.
