Supreme Court of India Judgements

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Category: Direct Taxation

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,…

Banking Direct Taxation

Income Tax Act, 1961 – Section 80P(4) – National Bank for Agriculture and Rural Development Act, 1981 – Banking Regulation Act, 1949 – Sections 5(b), 22 and 56 – If a co-operative society is not a co-operative bank, then such an entity would be entitled to deduction but on the other hand, if it is a co-operative bank within the meaning of Section 56 of BR Act, 1949 read with the provisions of NABARD Act, 1981 then it would not be entitled to the benefit of deduction under sub-section (4) of Section 80P of the Act.

Oct 1, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD. KSCARDB — Appellant Vs. THE ASSESSING OFFICER, TRIVANDRUM AND OTHERS — Respondent ( Before :…

Direct Taxation Income Tax Act

“…gold would not be precious if we all had gold to spare………..” HELD held that bitumen is not a valuable article in the context of Section 69A and the assessee here was not the owner of the concerned bitumen for the purpose of section 69A of the Income Tax Act,1961.

May 23, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S.D.N. SINGH — Appellant Vs. COMMISSIONER OF INCOME TAX, CENTRAL, PATNA AND ANOTHER — Respondent ( Before : K.M. Joseph and Hrishikesh Roy, JJ.…

Direct Taxation Income Tax Act Limitation

Income Tax Act, 1961 – Section 150(2) – Clarification regarding waiver of limitation – Revenue to file an appropriate review application for the relief sought in the present application and as and when such review application is filed the same can be heard in the open court.

May 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSONER OF INCOME TAX, CENTRAL-3 — Appellant Vs. ABHISAR BUILDWELL P. LTD. — Respondent ( Before : M.R. Shah and Sudhanshu Dhulia, JJ.…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Sections 50C and 143(3) – ITAT has without examining any of the relevant factors confirmed that the transaction was transfer of stock in trade – Matter is required to be remanded to the ITAT to consider the appeal afresh in light of the observations to take into consideration the relevant factors while considering the transaction as stock in trade or as sale of capital assets or business transaction.

May 9, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX 8 MUMBAI — Appellant Vs. GLOWSHINE BUILDERS AND DEVELOPERS PVT. LTD. — Respondent ( Before : M.R. Shah and B.V.…

Direct Taxation Income Tax Act

Income Tax, Act, 1961 – Section 245D(4) – Powers and Procedure of Settelement Commission – It was not practicable for the Commission to examine the records and investigate the case for proper Settlement and even giving adequate opportunity to the applicant and the Department, as laid down in Section 245D(4) of the Act is not practicable.

May 7, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH JAGDISH TRANSPORT CORPORATION AND OTHERS — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ.…

Direct Taxation G S T

HELD that if there is any tax concession, it “can be withdrawn at any time and no time limit should be insisted upon before it was withdrawn” – the respondents shall approach the jurisdictional commissioner, and apply with documentary evidence within six weeks from the date of this judgment. The claim for refund/credit, shall be examined on their merits,

May 7, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. COSMO FILMS LIMITED — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ. )…

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Constitution Environment

Constitution of India, 1950 — Article 21 — Right to Life and Healthy Environment — Environmental Degradation: Pollution of Jojari, Bandi, and Luni Rivers in Rajasthan due to untreated industrial effluents and municipal sewage threatens the lives of 2 million people and the ecosystem — This constitutes a gross dereliction of constitutional duty and a direct constitutional injury — The right to a healthy environment, including pollution-free water and air, is an indispensable facet of the right to life under Article 21, reinforced by Articles 48A and 51A(g) — Judicial intervention is warranted when environmental degradation strikes at the foundation of these guarantees. (Paras 3, 10, 11, 12, 13, 15, 28)

Nov 30, 2025 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Section 11(6), Section 11(12)(a), Section 2(1)(f), Section 2(2) — Applicability of Part I, including Section 11, to International Commercial Arbitration (ICA) — Dispute arising from a Buyer and Seller Agreement (BSA) where Respondent No. 1 is foreign company (incorporated in Benin) — BSA stipulates arbitration “will take place in Benin” and is governed by laws of Benin — Held: Dispute is an ICA under Section 2(1)(f) — Under Section 2(2), Part I of the Act applies only where the place of arbitration is in India — Designation of Benin as the place of arbitration, coupled with choice of Benin law as governing/curial law, unequivocally establishes Benin as the juridical seat — Indian Courts lack jurisdiction under Section 11 to appoint an arbitrator for a foreign-seated arbitration — Petition seeking appointment of an arbitrator in India is fundamentally misconceived and legally untenable. (Paras 2, 23, 24, 25, 26, 30)

Nov 30, 2025 sclaw
Tenders

Government Contracts and Tenders — Letter of Intent (LoI) — Legal Nature — An LoI is ordinarily a precursor to a contract, indicating intent to enter into a future agreement, but does not itself create a concluded contract or vested, enforceable rights unless the necessary preconditions are satisfied — A bidder’s commercial expectation that a contract will follow an LoI is not a juridical entitlement — If the LoI explicitly stipulates conditions precedent (like compatibility testing, live demonstration, and cost disclosure) before execution of an agreement/final award letter, the LoI remains provisional and conditional until such prerequisites are met. (Paras 12, 14, 15, 16, 17, 18, 19

Nov 30, 2025 sclaw
I B C

Insolvency and Bankruptcy Code, 2016 (IBC) — Section 7 — Application by Financial Creditor — Rejection for technical defects — Affidavit Verification — Whether an application under Section 7 of the IBC, verified later than the date of the supporting affidavit, is liable to be rejected at the threshold — Mere filing of a ‘defective’ affidavit (e.g., dated before application verification) does not render the Section 7 application non est and liable to be rejected; such a defect is curable and not fundamental. (Paras 1, 17)

Nov 30, 2025 sclaw