#supreme court judgements
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Corporate Law
Corporate Law
Section 141 of Negotiable Instrument Act, 1881 does not make all the Directors liable for Dishonour of cheques
SEBI
SEBI
Provisions of section 11B of SEBI Act can be applied retrospectively
Income Tax
Income Tax
Penalty for concealment of income u/s. 271(1)(c) can be imposed only if the concealment is proved : SC
Income Tax
Income Tax
Making unsustainable claims do not amount to furnishing inaccurate particulars and Penalty u/s. 271 (1) (c) cannot be imposed
Income Tax
Income Tax
Interest earned by co-operative credit society on surplus funds invested in short-term deposits with banks and in govt. securities not eligible for deduction u/s. section 80P
Finance
Finance
SC stays CBI investigation in multi-crore foreign exchange losses to customers on derivative products sold by banks
SEBI
SEBI
Putting you out of business is not a penalty, says Supreme Court
Income Tax
Income Tax
Supreme Court rules write off of debt is sufficient for claiming bad debts
Finance
Finance
Termination of dealership must be fair
Income Tax
Income Tax
Taxpayer not required to demonstrate that the debt has become bad debt once it is written off in the books of account: SC
Income Tax
Income Tax
Bad debts need not be proven to be irrecoverable u/s 36(1)(vii). It is sufficient if they are written off
Income Tax
Income Tax
No capital gains when partner retires – SC
Income Tax
Income Tax
Allowability of reduction of depreciation as per Income-tax Rules while computing book profit under section 115J
Income Tax
Income Tax
Interest on surplus funds is “other income” and not eligible for deduction U/s. 80P of Income Tax Act, 1961
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.
