Supreme Court of India Judgements

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Category: Direct Taxation

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. )…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Sections 143(1)(a) and 143(3) – Jurisdiction of AO to assess or reassess the ‘total income’ – Once during search undisclosed income is found on unearthing the incriminating material during the search, the AO would assume jurisdiction to assess or reassess the total income even in case of completed/unabated assessments.

Apr 30, 2023 sclaw

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

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Cr P C

Criminal Procedure Code, 1973 (CrPC) — Sections 451 & 457 — Release of Seized Property — Trial Court rejecting release application for iron ore on grounds of applicant’s failure to substantiate ownership — High Court setting aside trial court’s order without examining correctness of its finding on ownership — High Court should have either agreed with trial court’s finding on ownership or recorded reasons for disagreeing — Failure to do so warrants interference and remand.

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Evidence Act

Evidence Act, 1872 — Section 50 — Opinion as to relationship, when relevant — Opinion expressed by conduct of person with special knowledge on relationship is relevant — Essentials are court’s opinion, expression through conduct, and person having special knowledge — Conduct alone is not proof but an intermediate step to infer opinion — Opinion must be proved by direct evidence — Court needs to weigh evidence to form its own conclusion; Trial Court erred in treating opinion of witnesses as fact rather than evidence to be weighed and failed to independently assess credibility.

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Anticipatory Bail Corruption

Criminal Procedure Code, 1973 — Bail — Anticipatory Bail — Supreme Court granted leave to appeal against High Court’s rejection of bail in anticipation of arrest — Custodial interrogation not required — Appellant may be admitted to bail in anticipation of arrest upon arrest, subject to terms and conditions fixed by the trial court — Appellant directed not to dissuade witnesses from disclosing facts to authorities.

Oct 12, 2025 sclaw
Cr P C

Criminal Procedure Code, 1973 (CrPC) — Section 366 — Death Sentence Reference — Sentencing Procedure — Conviction and death penalty were pronounced on the same day without a proper inquiry into aggravating and mitigating circumstances, psychological evaluation, or jail conduct report. This haste violated established sentencing principles and vitiated the death sentence.

Oct 12, 2025 sclaw