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Landmark Rulings

Supreme Court — Direct Tax

891 rulings

  1. Supreme Court · 17 Apr 2024
    SC - Dismissal of Review Petition by Supreme Court in Case Involving Late PF and ESI Contributions.

    Kerala State Warehousing Corporation Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33734 (SC)

  2. Supreme Court · 20 Mar 2024
    SC - Supreme Court Condones Revenue's 624-Day Delay in Filing SLP, Disposes of Case Following Ganpati Dealcom Judgment.

    Nexus Feeds Ltd & Ors Vs The ACIT

    (2024) TaxCorp(LJ) 33579 (SC)

  3. Supreme Court · 15 Mar 2024
    SC - Supreme Court Dismisses Assessee's Review Petition Against Judgment Upholding Revision for 'Tax Loss'.

    Paville Project Pvt. Ltd Vs The CIT

    (2024) TaxCorp(LJ) 33567 (SC)

  4. Supreme Court · 13 Mar 2024
    SC - Supreme Court Dismisses Revenue's SLP Against Odisha Power Generation Corporation Due to 608 Days Delay.

    Orissa Power Generation Corporation Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33529 (SC)

  5. Supreme Court · 06 Mar 2024
    SC - SC Dismisses SLP, Grants Liberty to Contest 'DDIT(Inv.) Initiated' Prosecution Before Trial Court.

    S.S.Hyderabad Biriyani Pvt. Ltd & Anr Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 33477 (SC)

  6. Supreme Court · 29 Feb 2024
    SC - Supreme Court Asserts Article 142 Cannot Override Natural Justice, Dismisses Automatic Lapse of High Court Stays.

    High Court Bar Association, Allahabad Vs State of U.P. & Ors.

    (2024) TaxCorp(LJ) 33437 (SC)

  7. Supreme Court · 29 Feb 2024
    SC - Supreme Court Rejects Sugar Cooperatives' Review on Deductibility of 'Excessive' Sugarcane Prices.

    Sharad Sahakari Sakhar Karkhana Ltd Vs C.I.T.

    (2024) TaxCorp(LJ) 33435 (SC)

  8. Supreme Court · 28 Feb 2024
    SC - Supreme Court Clarifies TDS Applicability in Telecom Sector: Sets New Precedent for Distributor Agreements.

    Bharti Airtel Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33426 (SC)

  9. 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)

  10. 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

  11. 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

  12. 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)

  13. 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)

  14. 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)

  15. 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)

  16. 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

  17. 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)

  18. 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)

  19. 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)

  20. 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)

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