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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)
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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)
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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)
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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)
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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)
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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
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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)
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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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SC - Supreme Court Clarifies Deduction Norms and Professional Expense Claims in Landmark Tax Ruling.
COMMISSIONER OF INCOME TAX VERSUS M/S JINDAL STEEL & POWER LIMITED THROUGH ITS MANAGING DIRECTOR
(2023) TaxCorp(LJ) 32894 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=91378&Category=Judgment&CategoryType=Zip
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SC - Supreme Court Rejects IT Dept.'s Review Petition in Key Software Taxation Case Involving ZTE Corporation.
ZTE Corporation Vs COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2
(2023) TaxCorp(LJ) 32888 (SC)
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SC - Supreme Court Upholds 'Market Value' of Electricity for Sec. 80-IA Deduction; Allows Change in Depreciation Method.
Jindal Steel & Others Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32860 (SC) · Section 80-IA
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SC - Supreme Court Denies Deduction under Section 80HHC for Foreign Exchange Fluctuation Gains, Emphasizes 'Derived From' Export.
SHAH ORIGINALS VERSUS COMMISSIONER OF INCOME TAX-24, MUMBAI
(2023) TaxCorp(LJ) 32783 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=91255&Category=Judgment&CategoryType=Zip
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HC - Supreme Court Rejects Revenue’s Appeal on Section 44BB in Landmark Service Tax Case.
Vantage International Management Co Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32658 (SC) · Section 44BB
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SC - Supreme Court Emphasizes Notification Necessity for DTAA Implementation, Upholds Legislative Primacy Over Treaty Enforcement.
Nestle SA Vs ASSESSING OFFICER CIRCLE (INTERNATIONAL TAXATION)
(2023) TaxCorp(LJ) 32571 (SC)
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SC - Supreme Court Sets Clear Timeline for Sec.153C Assessments: Forwarding Date Takes Precedence Over Search Date.
Jasjit Singh Vs COMMISSIONER OF INCOME TAX 14
(2023) TaxCorp(LJ) 32507 (SC) · Section 153C
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SC - Supreme Court Upholds Immunity for Kotak Mahindra Bank from Penalty and Prosecution, Emphasizes Limited Judicial Review of Settlement Commission Orders.
KOTAK MAHINDRA BANK LTD. Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32416 (SC)
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SC - Supreme Court Upholds Tax Sparing Credit for Dividend Income Exempt Under Oman's Domestic Law.
Krishak Bharati Cooperative Ltd. Vs PRINCIPAL COMMISSION ER OF INCOME TAX-10
(2023) TaxCorp(LJ) 32363 (SC)
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SC - Supreme Court on interpretation and applicability of Section 80P of the Income Tax Act.
Kerala State Co-operative Agricultural and Rural Development Bank Ltd Vs THE ASSESSING OFFICER
(2023) TaxCorp(LJ) 32358 (SC) · Section 80P
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SC - SC Disposes SLP on Sec.144B(9) Retro-Amendment; Remands Assessment Back to HC.
Sapna Flour Mills Ltd Vs UNION OF INDIA & ORS.
(2023) TaxCorp(LJ) 32356 (SC) · Section 144B(9)
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SC - Supreme Court interprets on procedural aspects governing Section 260A, particularly the importance of formulating a substantial question of law, Sets Aside Delhi HC Ruling.
Bikram Singh Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32273 (SC) · Section 260A
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