#supreme court judgements
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Surcharge leviable under Finance Act was a distinct charge, not dependent for its leviability on assessee's liability to pay income tax : SC

Taxpayers can ask ITAT to review its erroneous order – SC

SC rules in favour of Income Tax Commissioner

Depreciation not allowable till clearance by Customs – SC

DTAA – CIT vs. P.V.A.L. Kulandagan Chettiar (Supreme Court)

80HHC -Hero Exports vs. CIT (Supreme Court)

AS-22 related to deferred tax accounting upheld by Apex Court

Retrospective Amendment subsequent to Assessment Order will not attract Section 263

Supreme Court Addresses Plagiarism in Tax Case

Losses not deductible under Sec 80HHC – SC

Preloaded operating system software is an integral part of a laptop and cannot be classified separately

Excise, sales tax will not form part of total turnover Sec. 80HHC

When Tax become debt and due- SC Judgement

SC JUDGEMENT-Recovery of Debts Due to Banks and Financial Institutions
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.
