#supreme court judgements
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East India Housing and Land Development Trust Ltd. v. CIT (Supreme Court)

Legislature / Amendments cannot directly overrule a Court decision : SC

Burden of proof lies on revenue that assessee stated a lesser amount in return to evade tax

Upfront payment of interest on debentures is deductible fully in year of payment

Income derived from building was being applied for charitable purpose is to be clearly proved to avail building tax exemption- SC

SC: Mere surplus by educational institution does not mean that it ceases to exist solely for educational purposes

List of Indirect Tax cases against accepted by CBEC

Tax Discrimination based on language is unconstitutional

Success Fees paid to Non-resident Company is ‘fees for technical services’ and withholding tax provisions applicable

SC Nullifies Bombay HC Verdict on full & true disclosure of material facts

Non-Authorised service station not liable to pay Service tax on Maintenance or Repair of any ‘part’ of motor vehicle

SC upholds levy of Sales tax on processing / supplying of photographs

Processing & Supplying of Photographs liable to Sales Tax– SC

Supreme Court discontinues Printing of Judgements
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.
