#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.

CAM Charges Not Rent, TDS Under 194C Upheld by SC Due to Nature of Payment

SC Dismisses Revenue Appeal as Assessments Time-Barred Due to Delay After ITAT Remand

Negative Credit Score Without Loan Triggers SC Probe into Bank Records

SC Grants Interim Bail to Journalist Amid PMLA Allegations & Ongoing Trial

Single SCN covering multiple financial years is valid in cases of fraudulent ITC: SC

Deduction u/s 36(1)(viii) Limited to Profits from Long-Term Finance: SC

Presumption Ends After Conviction; Sentence Suspension in Murder Cases Only in Rare Cases: SC

SCN invoking Section 74 must clearly spell out fraud or suppression: SC

SC Dismisses Reopening Challenge as Mere Change of Opinion Without Fresh Material

Chit Foreman Entitled to Lump-Sum Recovery After Installment Default: SC

SC Seeks Explanation from UP Bar Council on ₹2,500 Oral Interview Fee

Non-Compete Fee Allowed as Revenue Expense Because It Does Not Create Capital Asset

SC upholds GST exemption for renting residential dwelling used as hostel by students

Non-Compete Fee Paid to Protect Business is Revenue Expenditure: 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.
