#supreme court judgements
Log in to FollowLatest supreme court judgements, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

SC Upholds Odomos Classification as Mosquito Repellent based on Common Parlance Test

Reopening Invalid as Notice Issued Beyond Six-Year Limitation Period: SC

Cloud Service Payments Not Taxable as Royalty Due to No Transfer of IP Rights: SC

Search on Third Party Cannot Extend Reassessment Time Without Assessee Link: SC

SC Dismisses Revenue Appeal as Assessment Based on Guesswork Without Proof

Bank Attachment Ends After Final GST Order Under Section 74: SC

No Reassessment on Mere Change of Opinion: SC Dismisses Revenue’s Plea in Marico Case

Juveniles Cannot Be Kept in Jail After Being Declared Minor: SC

Off-the-Shelf Software Not ‘Royalty’: SC Ruling Still Shapes Cross-Border Deals

IBC Proceedings Don’t Shield Directors from Cheque Bounce Prosecution: SC

State Cannot Reclaim Decades-Old Lands Held by Innocent Buyers: SC

SC Granted Acquittal Due to Contradictions in Evidence & Lack of Proof Beyond Doubt

SC Set Aside ₹50 Lakh Bail Condition as Excessive Despite Prior HC Approval in FAKE invoice Case

Supreme Court Stays High Court Conviction Due to Pending Legal Challenge
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.
