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Supreme Court Upholds Rajasthan High Court Ruling: No Interest on Tax Refund for Amounts Settled Under Kar Vivad Samadhan Scheme in Hindustan Zinc Ltd. Case
Hindustan Zinc Ltd Vs CIT
(2026) TaxCorp(LJ) 38734 (SC) · Section 244A
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Godaddy.Com Vs DCIT
Godaddy.Com Vs DCIT
(2026) TaxCorp(LJ) 38729 (SC) · Section 197
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Supreme Court Upholds Delhi HC Ruling: Subscription Fees for E-Magazines Not Taxable as Fee for Technical Services under Section 9(1)(vii) – Standardized Access Excluded
Springer Nature Customer Service Centre Vs The CIT
(2026) TaxCorp(LJ) 38537 (SC)
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Supreme Court Upholds Delhi High Court Ruling: Live Telecast Rights Not 'Royalty' Without Enduring Benefits in Sri Lanka Cricket Case
SRI LANKA CRICKET Vs The CIT
(2026) TaxCorp(LJ) 38524 (SC)
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Supreme Court Upholds Broad Interpretation of ‘Carriage’ under Section 44B in Cruise Operations: SLL’s Onboard Services Deemed Incidental, Not Dominant
Star Cruises (India) P. Ltd Vs The Director Of Income Tax
(2026) TaxCorp(LJ) 38518 (SC)
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Supreme Court Upholds Karnataka HC Verdict: Discount Provision Allowed as Deductible Expenditure Under Section 37 Following Matching Principle—Revenue’s SLP Dismissed in LTI Mindtree Ltd. Case
LTI Mindtree Ltd. Vs The PCIT
(2026) TaxCorp(LJ) 38513 (SC)
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Supreme Court Invalidates High Court’s Remand in Section 264 Revision Case: Disallows Assessee’s Attempt to Revise Tax Return Beyond Statutory Deadline
Om Siddhakala Associates Vs DCIT
(2026) TaxCorp(LJ) 38473 (SC) · Section 264
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Supreme Court Affirms Disallowance of Bogus Off-Market Share Trading Losses Claimed by Jajodia Finance Ltd.; Upholds Calcutta High Court’s Critique of Non-Cooperative Conduct
Jajodia Finance Limited Vs PCIT
(2026) TaxCorp(LJ) 38412 (SC)
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Supreme Court Sets Aside High Court Orders Quashing Reassessment Notices: Remits Matters for Fresh Consideration in Light of Amended Competence of JAOs
Tej Partap Singh Vs ITO
(2026) TaxCorp(LJ) 38080 (SC)
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Supreme Court Bars Amalgamated Companies from Setting Off Accumulated Losses of Amalgamating Entities Under Kerala Agricultural Income Tax Act, Citing Procedural Lapses
Aspinwall And Co. Ltd Vs INSPECTING ASSISTANT COMMISSIONER
(2026) TaxCorp(LJ) 37976 (SC)
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Supreme Court Upholds Non-Taxability of Online Educational Course Income under India-USA DTAA, Dismissing Revenue’s SLP
Coursera Inc. Vs CIT
(2026) TaxCorp(LJ) 37941 (SC)
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Supreme Court Affirms Benami Act’s Sovereign Character: Bars IBC Tribunals from Interfering with Benami Attachments, Imposes Exemplary Costs
S. RAJENDRAN Vs The DCIT
(2026) TaxCorp(LJ) 37653 (SC)
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Supreme Court Declares Tiger Global's Flipkart Share Sale via Mauritius a Sham; Denies Treaty Benefits Under Mauritius DTAA, Citing Impermissible Tax Avoidance
Tiger Global International II Holdings Vs The Authority For Advance Rulings (Incometax) And Others
(2026) TaxCorp(LJ) 37411 (SC)
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Supreme Court Overturns Gujarat HC’s Directive Mandating CBDT Software Changes for TDS Credit Mismatches Where Deductor Defaults
Shobhan Shantilal Doshi Vs Income Tax Assessing Officer, Baroda & Ors.
(2026) TaxCorp(LJ) 37399 (SC)
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Supreme Court Rejects Income Tax Department’s SLP After 900-Day Delay; No Exceptional Leniency for Government Lapses
Shriram City Union Finance Co Ltd Vs CIT
(2025) TaxCorp(LJ) 37220 (SC)
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Supreme Court Affirms Bombay High Court’s Decision: Entire Bogus Purchases Added under Section 69C Where Assessee Fails to Prove Genuineness or Source
Kanak Impex (India) Ltd. Vs The PCIT
(2025) TaxCorp(LJ) 37120 (SC)
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Supreme Court Upholds Delhi High Court's Interpretation of 'Received' under Section 153(2A); Fresh Assessment on Qualcomm Time-Barred Due to Revenue's Prior Knowledge of ITAT Order
Qualcomm Incorporated Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 37014 (SC) · Section 153(2A)
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Supreme Court Clarifies: Non-Resident Company’s Business Correspondence with Indian Entity Sufficient to Constitute Business Activity in India, Even Without a Permanent Establishment
Pride Foramer S.A. Vs Commissioner of Income Tax & Anr.
(2025) TaxCorp(LJ) 36968 (SC)
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Supreme Court Denies Curative Relief to Nestle, Upholds MFN Tax Treaty Judgment
Nestle SA VS Assessing Officer
(2025) TaxCorp(LJ) 36828 (SC)
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Supreme Court Upholds Parliamentary Discretion in Defining ‘Sikkimese’ Under Section 10(26AAA) for Tax Exemption Purposes
Doma T Bhutia Vs Union of India & Anr.
(2025) TaxCorp(LJ) 36739 (SC)
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