![Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120014-evidentiary-role-of-trc-is-limited-us-245r2-of-income-tax-act-supreme-court-says-trc-not-conclusive-to-get-dtaa-benefit-taxscan.webp "Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]")
Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]
The Supreme Court held that a Tax Residency Certificate (TRC), though relevant, is not conclusive proof for claiming DTAA ( Double Tax Avoidance...
![‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120020-supreme-court-tax-planning-tax-law-indian-tax-law-supreme-court-tax-ruling-tax-planning-cannot-override-law-supreme-court-tax-planning-must-follow-statutory-provisions-supreme-court-on-lawful-tax-planning-taxscan.webp "‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]")
![CLB Has No Authority to Extend Limitation u/s 58(3) of Companies Act: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/250x150_2118472-supreme-court-clb-authority-supreme-court-ruling-company-law-board-supreme-court-on-companies-act-limitation-limitation-act-and-clb-jurisdiction-taxscan.webp "CLB Has No Authority to Extend Limitation u/s 58(3) of Companies Act: Supreme Court [Read Order]")
![Supreme Court Demands Explanation from UP Bar Council Over ₹2,500 Oral Interview Fee for Advocate Enrollment [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111623-supreme-court-demands-explanation-up-bar-council-oral-interview-fee-advocate-enrollment-taxscan.webp "Supreme Court Demands Explanation from UP Bar Council Over ₹2,500 Oral Interview Fee for Advocate Enrollment [Read Order]")
![Supreme Court upholds Partial Recovery through IBC Liquidation by Sriram City Union Finance, directs to pay 24% Interest on Loans [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/250x150_2110171-supreme-court-ibc-liquidation-sriram-city-union-finance-interest-loans-taxscan.webp "Supreme Court upholds Partial Recovery through IBC Liquidation by Sriram City Union Finance, directs to pay 24% Interest on Loans [Read Order]")
Service Tax Relief on Works for RDA and NRDA Townships under 2012 Notification: Supreme Court to Hear L&T’s Appeal [Read Judgement]
The Supreme Court of India will hear an appeal filed by Larsen & Toubro Limited (L&T) challenging the order of the CESTAT, which dealt with the scope of Service Tax exemptions under...
![Service Tax Relief on Works for RDA and NRDA Townships under 2012 Notification: Supreme Court to Hear L&T’s Appeal [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104815-service-tax-relief-works-rda-nrda-townships-2012-notification-supreme-court-hear-lts-appeal-taxscan.webp "Service Tax Relief on Works for RDA and NRDA Townships under 2012 Notification: Supreme Court to Hear L&T’s Appeal [Read Judgement]")
Supreme Court Puts NCLAT's Approval on Hold to Decide on Co-op Society's Role Under IBC [Read Order]
The Supreme Court has sought clarification from the Central Registrar of Multi State Cooperative Societies in a matter involving M/S. Nirmal Ujjwal Credit Co-operative Society Ltd.'s appeal against...
![Supreme Court Puts NCLATs Approval on Hold to Decide on Co-op Societys Role Under IBC [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102389-supreme-court-taxscan.webp "Supreme Court Puts NCLATs Approval on Hold to Decide on Co-op Societys Role Under IBC [Read Order]")
Preference Shareholders Not Financial Creditors Under IBC: Supreme Court Upholds NCLAT Verdict in EPC Constructions [Read Order]
The Supreme Court has dismissed the appeal filed by EPC Constructions India Limited through its Liquidator by upholding the National Company Law Appellate Tribunal (NCLAT) and National Company Law ...
![Preference Shareholders Not Financial Creditors Under IBC: Supreme Court Upholds NCLAT Verdict in EPC Constructions [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102379-shareholders-ibc-sc-taxscan.webp "Preference Shareholders Not Financial Creditors Under IBC: Supreme Court Upholds NCLAT Verdict in EPC Constructions [Read Order]")
Supreme Court upholds Penalty for Violating EOU Scheme by Removing Duty-Free Capital Goods without Authorization [Read Judgement]
In a recent ruling, the Supreme Court of India upheld the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) order imposing a Rs. 50 lakh penalty for violating the Export Oriented Unit...
![Supreme Court upholds Penalty for Violating EOU Scheme by Removing Duty-Free Capital Goods without Authorization [Read Judgement]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100584-supreme-court-violating-eou-scheme-eou-scheme-duty-free-capital-goods-taxscan.webp "Supreme Court upholds Penalty for Violating EOU Scheme by Removing Duty-Free Capital Goods without Authorization [Read Judgement]")
Service Tax Liability for Overseas Employee Secondments: Supreme Court Issues Notice to Revenue in Tesco Bengaluru Case [Read Order]
The Supreme Court has issued notice to the Revenue in a matter related to the service tax liability arising from cross-border employee secondments during April 2008 to March 2013. The appeal,...
![Service Tax Liability for Overseas Employee Secondments: Supreme Court Issues Notice to Revenue in Tesco Bengaluru Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093403-service-tax-liability-taxscan.webp "Service Tax Liability for Overseas Employee Secondments: Supreme Court Issues Notice to Revenue in Tesco Bengaluru Case [Read Order]")