#supreme court judgements
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SC held provisions of Section 45(1) of PMLA provision Imposing Twin Condition for granting Bail as unconstitutional

Petition changing linking of Aadhaar with PAN withdrawn as issue already been decided by SC

S. 44BB Mobilisation fee for services related to extraction etc. of mineral oil in India

Lessee is liable to pay Service Tax despite Liability of Lessor: SC

Low tax effect appeals: CBDT cannot issue circular having retrospective operation: SC

Judges cannot take up the matter on their own, unless allocated by Chief Justice of India: SC

SC explains concept of fixed place of business, service PE and agency PE

Share premium cannot be treated as capital employed for Section 35D: SC

Education Cess also refundable along with excise duty paid when it was not payable: SC

Method favourable to taxpayer should be adopted cannot be contended If statute is unambiguous

Section 2(22)(e) does not extend to, or broaden concept of, a shareholder

DRT cannot condone delay in Filing Appeal before it: SC

Excise Duty on Perfumery Compounds leviable as as it is Marketable: SC

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.
