Supreme Court of India Judgements

46865 Judgements hosted as on 21/09/2025 - Search (FREE), Subscribe, Read & Download

Direct Taxation

Income Tax Act, 1961 – Section 195 – No TDS applicable on Indian Companies for amount Paid to use Foreign Software.

Bysclaw

Mar 7, 2021

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By sclaw

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Direct Taxation Income Tax

Income Tax Act, 1961 — Section 276C(1) — Wilful attempt to evade tax — Prosecution for wilful attempt to evade tax requires proof of mens rea — Settlement Commission granted immunity from penalty after full disclosure, finding no suppression of facts or wilful evasion — Continuation of prosecution despite settlement order and lack of mens rea amounts to abuse of process of law.

Aug 31, 2025 sclaw
Direct Taxation Income Tax Act

DTAA, India-UAE, Article 5(1) — Permanent Establishment — Definition of “fixed place of business” — The definition of Permanent Establishment requires a fixed place of business through which the business of an enterprise is wholly or partly carried on. The key test is whether the place is “at the disposal” of the enterprise, meaning the enterprise has the right to use the premises to carry on its business. Factors like stability, productivity, and a degree of independence are also considered.

Jul 28, 2025 sclaw
Direct Taxation Income Tax

Income Tax Act, 1961 — Section 139(5) — Revised Income Tax Return — The appellant filed multiple revised returns for the assessment year 1989-90, which were not considered due to being barred by limitation —Whether the assessing officer can consider claims made in a revised return filed after the time limit prescribed by Section 139(5) of the Act — The appellant argued that the assessing officer should consider the claim for deduction of deferred revenue expenditure, even if the revised return was filed late —The respondent contended that the assessing officer has no jurisdiction to consider claims made in a time-barred revised return —The Supreme Court dismissed the appeal, upholding the High Court’s decision that the assessing officer cannot consider claims in a time-barred revised return —The Court emphasized that the assessing officer’s jurisdiction is limited by the time constraints set in Section 139(5) —The Court referred to previous judgments, including Wipro Finance Ltd. and Goetze (India) Ltd., to support its decision —The appeal was dismissed, affirming that claims in a time-barred revised return cannot be considered by the assessing officer.

Oct 9, 2024 sclaw

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State Laws

Punjab Village Common Lands (Regulation) Act, 1961, as amended by Haryana Act No. 9 of 1992 — Section 2(g)(6) — Validity — Land reserved for common purposes under East Punjab Holdings (Consolidation and Prevention of Fragmentation) Act, 1948, vesting with Gram Panchayat — Held valid — Amendment did not suffer from constitutional infirmity — Land reserved for common purposes cannot be re-partitioned amongst proprietors.

Sep 21, 2025 sclaw
Child Custody

Family Law — Child Custody — Habeas Corpus — Best Interest of the Child — Court must prioritize the welfare and best interests of the child over legal rights of parents or parties. The court’s inherent jurisdiction in child custody cases is exercised as parens patriae.

Sep 21, 2025 sclaw
Matrimonial

Constitution of India, 1950 — Article 142 — Supreme Court’s inherent powers — Invoking powers for divorce by mutual consent after mediation settlement and agreement to withdraw all cases — Parties having irretrievable breakdown of marriage and living separately for over five years — Court grants decree of divorce by mutual consent and quashes pending criminal cases and FIRs.

Sep 21, 2025 sclaw
Acquittal

Penal Code, 1860 — Sections 302, 364, and 201 — Conviction for murder, kidnapping, and causing disappearance of evidence — Circumstantial evidence — “Last seen” theory — Prosecution failed to prove essential elements of the crime — Witnesses turned hostile and could not identify the accused or prove the alleged kidnapping — Evidence did not establish that the deceased was last seen with the accused

Sep 21, 2025 sclaw