-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
Supreme Court Denies Curative Relief to Nestle, Upholds MFN Tax Treaty Judgment
Nestle SA VS Assessing Officer
(2025) TaxCorp(LJ) 36828 (SC)
-
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)
-
Supreme Court Quashes Income Tax Prosecution for Willful Evasion After Settlement Commission Immunity; Rebukes Department for Flouting CBDT Circular and Imposes Costs
Vijay Krishnaswami Vs The DCIT
(2025) TaxCorp(LJ) 36694 (SC)
-
Delhi ITAT Affirms Full Section 10AA and 80IA Exemption to New Manufacturing Unit: Subsequent Year Challenges Barred After Initial Approval
Orient International Vs The ACIT
(2025) TaxCorp(LJ) 36688 (SC) · Section 10AA
-
Supreme Court Reiterates Dismissal of Revenue SLPs in JAO-FAO Dispute, Cites Delay and Merits; 700-Appeal Batch Remains Pending
Prakash Pandurang Patil Vs ITO
(2025) TaxCorp(LJ) 36640 (SC)
-
Supreme Court Upholds Non-Taxability of Interconnect Fees in Vodafone Idea Case; Dismisses Revenue’s Review Petition on Retrospective TDS Liability under Section 9
Vodafone Idea Ltd Vs The Deputy Director of Income-Tax
(2025) TaxCorp(LJ) 36549 (SC)
-
Supreme Court Establishes Fixed Place PE for Hyatt International in India: Income from Strategic Oversight Services Deemed Taxable
Hyatt International Southwest Aisa Ltd Vs Additional Director of Income Tax
(2025) TaxCorp(LJ) 36540 (SC)
-
Supreme Court Upholds ITAT’s Delay Condonation and Remand, Clarifies Abeyance of Proceedings Pending Settlement Commission Order under Section 245D(4)
M.D. Industries Pvt. Ltd Vs The PCIT
(2025) TaxCorp(LJ) 36505 (SC)
-
Supreme Court Clarifies Interplay of Sections 80-IA(9) and 80-HHC: Aggregate Deductions Cannot Exceed Business Profits, Computability Unaffected
Shital Fibers Limited Vs CIT
(2025) TaxCorp(LJ) 35312 (SC) · Section 80-IA
-
SC Upholds Orissa HC's Decision on Unexplained Cash Deposits of Rs. 28 Lakhs
Pankaj Gupta Vs Principal Chief Commissioner of Income Tax
(2025) TaxCorp(LJ) 35292 (SC)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.