Supreme Court of India Judgements

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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

the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. I

May 28, 2026 sclaw
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment.

May 14, 2026 sclaw
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 197, 245Q, 245R(2)(iii) — Double Taxation Avoidance Agreement (DTAA) between India and Mauritius, Article 13(4) — Capital Gains Tax — Advance Ruling — Tax Avoidance — The Authority for Advance Rulings (AAR) rejected an application for an advance ruling on the grounds that the transaction (sale of shares of a Singapore company by a Mauritius company) was prima facie designed for tax avoidance — The High Court overturned this decision, holding the assessee was entitled to treaty benefits and that their income was not chargeable in India — The Supreme Court is examining whether the AAR was correct in rejecting the applications for advance ruling on maintainability grounds.

Jan 17, 2026 sclaw

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Service

Service Law — Promotion — Entitlement to promotion to Chief Medical Director (Higher Administrative Grade) in Indian Railway Medical Service — Appellant was denied promotion despite being eligible, with a junior officer being promoted instead — Appellant’s case was rejected by the Tribunal and High Court based on her grading in Annual Confidential Reports

Jun 4, 2026 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Section 29A — Mandate of Arbitrator — Extension of mandate — In the absence of specific statutory provisions, party autonomy and minimal judicial intervention are guiding principles — If a party participates in proceedings and does not object to the extension of mandate, they may be estopped from challenging the award on that ground after it is passed.

Jun 4, 2026 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 (the Act) — Section 33 and Section 34(3) — Limitation for filing application to set aside arbitral award — Exclusion of time spent in disposal of applications under Section 33 — Court held that period spent in disposal of Section 33 applications by Arbitral Tribunal must be excluded for computing limitation under Section 34(3) of the Act, regardless of whether the Section 33 applications were ultimately allowed or dismissed.

Jun 4, 2026 sclaw
Constitution

Constitution of India, 1950 — Article 14, 15(1), 16, 39(a) & 39(c) — Uttar Pradesh Essential Commodities (Regulation of Sale and Distribution Control) Order, 2016 (2016 Order) — Clause 2(p) — Government Order (G.O.) No — 6 of 2019 — Paragraph IV(10) — Exclusion of married daughter from definition of ‘family’ for compassionate appointment as fair price shop dealer — Held, exclusion is based on gender stereotypes and lacks rational nexus with the object of the scheme, violating Articles 14 and 15(1) of the Constitution — Marital status cannot be the sole criterion for dependency — Dependency is a question of fact.

Jun 4, 2026 sclaw