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Landmark Rulings

Supreme Court — Direct Tax

877 rulings

  1. Supreme Court · 26 Feb 2024
    SC - Supreme Court Upholds Karnataka HC Verdict, Rejects Revenue's Appeal Against Apple India's Warranty Provision Claim.

    Apple India Pvt. Ltd Vs The Pr.Commissioner of Income Tax, CIT(A) & Anr.

    (2024) TaxCorp(LJ) 33402 (SC)

  2. Supreme Court · 19 Feb 2024
    SC - Supreme Court Dismisses Revenue's Appeal Against Delayed Penalty Notice Under Section 271C.

    Clix Capital Services Private Limited Vs Joint Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33351 (SC) · Section 271C

  3. Supreme Court · 15 Feb 2024
    Excluding electoral bonds from Sec.13A ‘political contribution record’ violates citizens' right to information

    Association for Democratic Reforms & Others Vs Union of India & Ors.

    (2024) TaxCorp(LJ) 33330 (SC) · Section 13A

  4. Supreme Court · 14 Feb 2024
    SC - Supreme Court Upholds Delhi High Court's Guidelines for Reopening Tax Assessments.

    Sabh infrastructure Ltd Vs Asst. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33321 (SC)

  5. Supreme Court · 13 Feb 2024
    Supreme Court Upholds Classification of Telecom Licence Fees as Capital Expenditure, Dismisses Bharti Hexacom's Review Petition

    Bharti Hexacom Limited Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33313 (SC)

  6. Supreme Court · 08 Feb 2024
    Supreme Court Upholds Allowance of Pre-2002 Unabsorbed Depreciation Beyond 8 Years

    Hindustan Antibiotics Limited Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33280 (SC)

  7. Supreme Court · 14 Feb 2025
    SC - Revenue Ordered to Expedite TDS Refund to Petitioner Under CIRP

    R.K. Industries (Unit-Ii) LLP Vs SUNDARESH BHAT

    (2024) TaxCorp(LJ) 33270 (SC)

  8. Supreme Court · 05 Feb 2024
    SC - Supreme Court Rejects Revenue's Appeal on 'Net Interest Expense' Deduction Under Sec. 80-IAB in Adani Ports Case.

    Adani Ports And Special Economic Zone Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33255 (SC) · Section 80-IAB

  9. Supreme Court · 05 Feb 2024
    SC - Supreme Court Upholds Delhi HC's View on Sales Tax Subsidy as Capital Receipt, Orders Consequential Actions.

    Sunbeam Auto Pvt. Ltd Vs The Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33254 (SC)

  10. Supreme Court · 29 Jan 2024
    SC - Supreme Court Remands ITC Tax Appeal Back to Calcutta High Court for Re-hearing.

    I.T.C. Ltd Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33212 (SC)

  11. Supreme Court · 12 Jan 2024
    SC - Supreme Court Affirms Taxation on Clubs' Interest Income: Dismisses Madras Gymkhana's Review Petitions.

    Madras Gymkhana Club Vs THE DEPUTY COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33120 (SC)

  12. Supreme Court · 10 Jan 2024
    Supreme Court Restores Assessee's Appeals at Rajasthan High Court, Citing Right to Meritorious Hearing

    Herbicides India Limited Vs THE ASSISTANT COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33107 (SC)

  13. Supreme Court · 09 Jan 2024
    Supreme Court Upholds Bombay HC's Decision Quashing Reassessment of Non-Existent Entity

    Sterlite Technologies Limited Vs The Deputy Commissioner Of Income Tax & Ors.

    (2024) TaxCorp(LJ) 33098 (SC)

  14. Supreme Court · 03 Jan 2024
    Supreme Court Upholds Allowability of Notional Forex Loss in Landmark Judgment

    Emmsons International Ltd Vs THE PR. COMMISSIONER OF INCOME TAX-3

    (2024) TaxCorp(LJ) 33055 (SC)

  15. Supreme Court · 03 Jan 2024
    SC - Supreme Court Upholds CSR Expenditure Allowability Under Section 37(1), Keeps Legal Interpretation Open.

    Rites Ltd Vs P.R. COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33054 (SC) · Section 37(1)

  16. Supreme Court · 18 Dec 2023
    SC - Supreme Court Dismisses Revenue's SLP for Delay, Upholds Delhi HC's Judgment on Special Audit Fee Interest.

    G.K. Choksi And Co Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX & ANR.

    (2023) TaxCorp(LJ) 32947 (SC)

  17. Supreme Court · 15 Dec 2023
    SC - Supreme Court Dismisses Revenue's SLP on Software Taxation, Advocates Consolidated Approach.

    Nagravision SA Vs COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32931 (SC)

  18. Supreme Court · 15 Dec 2023
    SC - Supreme Court Upholds HC's Decision on Section 14A Disallowance, Citing Maxopp Precedent.

    PNB Housing Finance Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32930 (SC) · Section 14A

  19. Supreme Court · 12 Dec 2023
    SC - Supreme Court Dismisses Revenue's Appeal Against Bombay HC's Judgment in Lehman Brothers Reassessment Case.

    Lehman Brothers Investments Pte.Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

    (2023) TaxCorp(LJ) 32906 (SC)

  20. Supreme Court · 12 Dec 2023
    SC - Supreme Court Dismisses Siva Industries' SLP Over 2139 Days' Delay in Appeal Filing.

    Siva Industries and Holdings Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32905 (SC)

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