#supreme court judgements
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Income Tax
Income Tax
Interest on surplus funds is “other income” and not eligible for deduction U/s. 80P of Income Tax Act, 1961
Finance
Finance
One illegality cannot justify another
Finance
Finance
Will is only expression of wish, not arbitration agreement
Corporate Law
Corporate Law
Partner’s death is death of firm
Income Tax
Income Tax
Section 36(1)(vii) of Income tax Act,1961 with changes wef 1.4.1989
Custom Duty
Custom Duty
EPCG Scheme- Section 15(1)(b) would be applicable only when the goods are cleared from the warehouse u/s. 68 of the Cust
Income Tax
Income Tax
Issue of S.143(2) notice is mandatory for block assessment proceedings. Disclosed items cannot be assessed in block assessment. Circulars are binding on the revenue
Income Tax
Income Tax
Income cannot be reassessed on a mere change of opinion
Income Tax
Income Tax
Advance Against Depreciation (AAD) is not a reserve so section 115JB not applicable
Income Tax
Income Tax
AO deemed to have applied his mind if facts are on record
SEBI
SEBI
Section 4 of SCR Act, 1956 does not require publication of pre-recognition Rules and Bye-laws of a Stock
Income Tax
Income Tax
Duplication of computer software or processing of recordable media on blank CD amounts to ‘manufacture’
Income Tax
Income Tax
Concept of “change of opinion” stands obliterated WEF 01.04.1989?
Income Tax
Income Tax
Right to subscribe for shares arises only when right offer is made by the company: 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.
