#supreme court judgements
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Income Tax
Income Tax
Probe delay in filing appeal in cases involving huge revenue/demand -SC
Income Tax
Income Tax
Interest on loan for acquisition of capital asset is deductible even if such asset not put to use in previous year
Income Tax
Income Tax
Notice u/s 148 based on vague notice u/s. 154 not maintainable -SC
Income Tax
Income Tax
Low Tax Effect Circular cannot apply Ipso Facto – SC
Income Tax
Income Tax
Interest on debenture taxable on spread-over basis – SC
Income Tax
Income Tax
Reversal of law by Supreme Court does not justify reopening
Income Tax
Income Tax
In case of gift burden is on assessee to prove financial capacity of Donor -SC
Income Tax
Income Tax
Section 80-IA – Texturing & twisting of polyester yarn amount to manufacture – SC
Income Tax
Income Tax
Contingent deposits received from customers is income – SC
Income Tax
Income Tax
Mere contract for sale of immovable property does not create any interest therein
Income Tax
Income Tax
Bad Debt is allowable irrespective of provision for bad and doubtful debts created by Bank -SC
Income Tax
Income Tax
Interest on borrowed fund for extension of existing business is allowable as deduction -SC
Income Tax
Income Tax
Co-Operative Bank can claim deduction u/s. 80P on underwriting commission / interest income on PSEB / IDBI Bonds
Income Tax
Income Tax
Interest under Section 234B/234C is mandatory even if not specified in Assessment Order – SC
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.
