#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 Tax
Income Tax
No TDS on Bulk Purchase Discount as it is not commission – SC
Income Tax
Income Tax
Excise duty not to be included in closing stock valuation – SC
Income Tax
Income Tax
Lumpsum Technical know-how Fees deductible u/s. 35AB not u/s. 37
Income Tax
Income Tax
Immunity under clause (2) of Expl. 5 to Sec 271(1)(c) available even if tax not paid by due date of ROI
Income Tax
Income Tax
Acceptance of application by Settlement Commission on basis of non-committal report of JDIT is not correct – SC
Income Tax
Income Tax
Section 80IA – In absence of separate books, AO can estimate eligible profits
SEBI
SEBI
SC held Sahara guilty of raising fund from public through dubious private placements in violation of securities laws
Excise Duty
Excise Duty
Computation of Excise Duty where the goods are sold at a price below the cost of production
Income Tax
Income Tax
SC differs with Judgement granting Interest on excess TDS & Advance Tax
Income Tax
Income Tax
Re-opening of assessment for change of opinion not valid – SC
Corporate Law
Corporate Law
Validity of Winding up proceeding against the company for non-payment of rent
Income Tax
Income Tax
SC remanded back the case to HC for order passed without interpreting section 14A
Goods and Services Tax
Goods and Services Tax
SC extends deadline for Maharashtra builders to pay VAT to October 31
Income Tax
Income Tax
Excess amount paid on amalgamation is Goodwill & eligible for depreciation u/s 32
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.
