#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.
Custom Duty
Custom Duty
SC set aside levy of anti-dumping duty imposed on imported tyres
Income Tax
Income Tax
Applicability of MAT on Revaluation Reserve
Finance
Finance
Successor Company gets rights to initiate debt recovery proceedings
Finance
Finance
Compensation for land acquired to be based on fair market value not on auction sales value- SC
Income Tax
Income Tax
Liquidated damages received by the assessee from the supplier of the plant and machinery on account of delay in the supply of plant is a capital receipt
Income Tax
Income Tax
Dividend stripping – In cases arising before 1-4-2002, losses pertaining to exempted income cannot be disallowed on ground that same are artificial
Income Tax
Income Tax
HC may impose costs but should decide issues on merit rather than dismissing Revenue’s appeal on mere ground of delay- SC
Excise Duty
Excise Duty
Central Excise – SSI Exemption not available if Assessee uses another person’s brand name
Corporate Law
Corporate Law
Dismissed, convicted employee cannot claim back wages- SC
Corporate Law
Corporate Law
Goods and services hired for commercial use not covered by Consumer Protection Act
Income Tax
Income Tax
MAT credit to be set off before computing advance-tax shortfall and liability for Section 234B/ 234C interest
Income Tax
Income Tax
Classification under Tariff Items of the Customs Tariff Act, 1975 in the case of C.C.E.C and ST, Vishakhapatnam Versus Jocil Ltd.
Finance
Finance
In case of War widows, handicapped people and similar cases, the law should take a liberal view – SC
Corporate Law
Corporate Law
No time limit for reference of disputes to labour court – 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.
