Supreme Court of India Judgements

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Category: Direct Taxation

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

025 INSC 1048 SUPREME COURT OF INDIA DIVISION BENCH VIJAY KRISHNASWAMI @ KRISHNASWAMI VIJAYAKUMAR Vs. THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) ( Before : J.K. Maheshwari and Vijay Bishnoi,…

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

2025 INSC 891 SUPREME COURT OF INDIA DIVISION BENCH HYATT INTERNATIONAL SOUTHWEST ASIA LTD. Vs. ADDITIONAL DIRECTOR OF INCOME TAX ( Before : J.B. Pardiwala and R. Mahadevan, JJ. )…

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

2024 INSC 760 SUPREME COURT OF INDIA DIVISION BENCH M/S. SHRIRAM INVESTMENTS — Appellant Vs. THE COMMISSIONER OF INCOME TAX III, CHENNAI — Respondent ( Before : Abhay S Oka…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Section 17(2)(viii) – Income Tax Rules, 1962 – Rule 3(7)(i) – The appeals involve challenges to the vires of Section 17(2)(viii) of the Income Tax Act and Rule 3(7)(i) of the Income Tax Rules, concerning the taxation of perquisites in the form of interest-free/concessional loans to bank employees – The primary issues are whether these provisions result in excessive delegation of legislative function to the Central Board of Direct Taxes (CBDT) and if Rule 3(7)(i) is arbitrary or violative of Article 14 of the Constitution by using the State Bank of India’s Prime Lending Rate as a benchmark – The Court reasoned that the legislative policy and standards are sufficiently clear in the primary legislation, and the rule-making authority’s actions fall within the permissible parameters of delegation – The Court found that the provisions align with the common understanding of ‘perquisites’ and ‘fringe benefits’ and that the use of SBI’s rate promotes tax efficiency and certainty – The Supreme Court concluded that Section 17(2)(viii) and Rule 3(7)(i) are intra vires and do not lead to excessive delegation or violate constitutional principles – The judgment emphasizes the importance of clarity, consistency, and fairness in tax legislation.

May 12, 2024 sclaw

2024 INSC 389 SUPREME COURT OF INDIA DIVISION BENCH ALL INDIA BANK OFFICERS’ CONFEDERATION — Appellant Vs. THE REGIONAL MANAGER, CENTRAL BANK OF INDIA, AND OTHERS ( Before : Sanjiv…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Section 32(1) – Income Tax Rules, 1962 – Rule 5(1A) – There is no requirement under the second proviso to sub-rule (1A) of Rule 5 of the Rules that any particular mode of computing the claim of depreciation has to be opted for before the due date of filing of the return

Dec 10, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX — Appellant Vs. M/S JINDAL STEEL AND POWER LIMITED THROUGH ITS MANAGING DIRECTOR — Respondent ( Before : B. V.…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Section 80HHC – Claim for deduction -The assessee’s attempt to broaden the deduction sources is considered impermissible, as strict interpretation aligns with specific terms in Section 80HHC – Sub-sections (2) and (3) of Section 80HHC emphasize that deductions are intended exclusively for profits derived from exporting goods and merchandise outside India, and including other income contradicts the section’s intended scope and purpose – Appeal Dismissed

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SHAH ORIGINALS — Appellant Vs. COMMISSIONER OF INCOME TAX-24, MUMBAI — Respondent ( Before : B.V. Nagarathna and S.V.N. Bhatti, JJ. ) Civil Appeal…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Section 90 – A notification under Section 90(1) is necessary and a mandatory condition for a court, authority, or tribunal to give effect to a Double Tax Avoidance Agreement (DTAA), or any protocol changing its terms or conditions, which has the effect of altering the existing provisions of law – The interpretation of the expression “is” has present signification. Therefore, for a party to claim benefit of a “same treatment” clause, based on entry of DTAA between India and another state which is member of OECD, the relevant date is entering into treaty with India, and not a later date, when, after entering into DTAA with India, such country becomes an OECD member, in terms of India’s practice.

Oct 24, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH ASSESSING OFFICER CIRCLE (INTERNATIONAL TAXATION) 2(2)(2) NEW DELHI — Appellant Vs. M/S NESTLE SA — Respondent ( Before : S. Ravindra Bhat and Dipankar…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Section 35ABB – Expenditure for obtaining licence to operate telecommunication services – Payment of entry fee as well as the variable annual licence fee paid by the respondents-assessees to the DoT under the Policy of 1999 are capital in nature and may be amortised in accordance with Section 35ABB of the Act – Consequence of non-payment would result in ouster of the licensee from the trade – Thus, this is a payment which is intrinsic to the existence of the licence as well as trade itself. Such a payment has to be treated or characterized as capital only.

Oct 18, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH C.I.T., DELHI — Appellant Vs. BHARTI HEXACOM LTD. — Respondent ( Before : B.V. Nagarathna and Ujjal Bhuyan, JJ. ) Civil Appeal No(S). 11128,…

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Consumer

Consumer Protection Act, 1986 — Section 25 — Enforcement of orders — Pre-2002 amendment and post-2019 Act, all orders could be enforced as decrees. The period between 15.03.2003 to 20.07.2020 saw an anomaly where only interim orders (and monetary recovery) were clearly enforceable under Section 25, leaving final non-monetary orders in a gap. Interpretation of Statutes — Casus omissus — Court can fill gaps in legislation using interpretative tools like purposive construction when literal interpretation leads to absurdity or defeats the object of the Act, especially for remedial legislation like the Consumer Act.

Sep 2, 2025 sclaw
Service

Constitution of India, 1950 — Article 14, 39(d) and 43 — Equal pay for equal work — Contractual Assistant Professors performing identical duties as regularly appointed or ad-hoc Assistant Professors are entitled to the minimum pay scale of Assistant Professors.

Sep 2, 2025 sclaw
State Laws

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Chapter I-A — Slum Rehabilitation Schemes — Preferential right of landowner to redevelop — Section 3B(4)(e) and Section 13(1) confer a preferential right on the landowner to redevelop a Slum Rehabilitation Area (SR Area) — SRA can undertake redevelopment only if the landowner fails to come forward with a scheme within a reasonable time

Sep 2, 2025 sclaw
State Laws

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Sections 3C, 13, 14 — Waiver of preferential right — Waiver of landowner’s preferential right to redevelop requires clear and overt communication by the owner of intention not to exercise the right — Mere inaction or delay, particularly when the owner has consistently shown intent to redevelop, does not constitute waiver, especially if no invitation for redevelopment was issued.

Sep 2, 2025 sclaw