#supreme court judgements
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Taxability of Sale Proceed of Assets Purchased before introduction of block concept and sale thereafter

Judgement holding S.43B(f) (leave encashment) as unconstitutional stayed

Assessee entitled to Cenvat credit on inputs utilized in the generation of electricity to the extent to which they are using the produced electricity within their factory

Status of private limited company if shareholders exceed 50 and importance of records of ROC

Eligibility of deduction under section 80P on Profit to society from storing of trading goods

Provision of Electricity – Whether sale of goods or supply of service ?

DEPB and Duty Drawback are not eligible for deduction u/s 80-IB

Replacement expenditure is neither current repairs nor revenue

Poor drafting of Cenvat credit Rules leading to litigations and conflicting decisions by various benches: SC

Expenditure on convertible debentures is deductible

Sentences of former UCO Bank Chairman and close associates of Harshad Mehta confirmed by Apex Court

Non confirmation of minutes does not have any effect on the decision taken at the earlier meeting: SC

Furnishing bank guarantee cannot be equated with actual payment under Section 43B of IT Act

Validity of notice issued by AO u/s 148 pursuant to directions of CIT u/s. 263
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.
