#supreme court judgements
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Southern Technologies Ltd. Vs. JCIT

Whether ‘contract carriage’ manufactured according to specifications is ‘tourist vehicle’ and whether services provided by the assessee under ‘contract carriage’ makes the assessee a ‘Tour Operator’

Judge can’t be asked the basis of his judgment under the RTI: SC

Any bona fide measures taken by revenue to prevent circulation of black money, cannot be objected as interference with personal liberty or freedom of a citizen

To tax the income, beneficial ownership is relevant than legal ownership

Duty Drawback & sale of DEPB license not eligible for tax holiday – SC

Amendment to Section 43B is retrospective -SC

Dismissal of appeal for failure of pre-deposit, Interpretation of Section 35B & 35F of Central Excise Act

Sales Tax Has Precedence Over Bank Mortgage

SC held bank liable to compensate for payment without verification of signature

Conversion of marble blocks into polished slabs and tiles constitutes ‘manufacture’ or ‘production’ u/s 80-IA

Expenditure on replacement of machinery is capital expenditure

Expenditure on convertible debentures held to be deductible

CIT Versus Baba Saheb Kedar Ginning and Pressing Cooperative Society Ltd. (Supreme Court)
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.
