Supreme Court of India Judgements

46830 Judgements hosted as on 01/08/2025 - Search (FREE), Subscribe, Read & Download

Category: Direct Taxation

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HELD that if there is any tax concession, it “can be withdrawn at any time and no time limit should be insisted upon before it was withdrawn” – the respondents shall approach the jurisdictional commissioner, and apply with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.…

Direct Taxation Income Tax

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 28, 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.…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Section 260A – Determination of arm’s length price – there cannot be any absolute proposition of law that in all cases where the Tribunal has determined the arm’s length price the same is final and cannot be the subject matter of scrutiny by the High Court in an appeal under Section 260A of the IT Act

Apr 23, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SAP LABS INDIA PRIVATE LIMITED — Appellant Vs. INCOME TAX OFFICER, CIRCLE 6, BANGALORE — Respondent ( Before : M.R. Shah and M.M. Sundresh,…

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I P C

Criminal proceedings may be quashed if allegations, even when uncontroverted, fail to establish an offense, considering freedom of speech and assembly.

Aug 1, 2025 sclaw
I P C

Criminal proceedings can be quashed if a civil dispute is disguised as a criminal offense, indicating an abuse of process. Penal Code, 1860 (IPC) — Sections 419, 420, 467, 468, 471 — Cheating, Forgery, Using Forged Document — Abuse of process of law — Civil dispute disguised as criminal offence — Complaint filed after significant delay following dismissal of objections and failure to pursue civil remedies — Allegations of fabrication of will and circumvention of sale deed not prima facie made out — Continuation of proceedings would be an abuse of process and not serve ends of justice — High Court erred in refusing to quash — Order set aside and proceedings quashed.

Aug 1, 2025 sclaw
I P C

Criminal proceedings may be quashed if cheating or criminal breach of trust elements are absent, or if civil disputes are wrongly criminalized, amounting to abuse of process.- Section 420 — Cheating — Ingredients not made out — Agreement to Sell for property was executed, but possession was not handed over as stipulated in the ATS — No fraudulent or dishonest inducement found — Criminal proceedings quashed.

Aug 1, 2025 sclaw
Constitution

Constitution of India, 1950 — Tenth Schedule, Para 6(1) — Disqualification of Members — Speaker’s authority to decide — Judicial review of Speaker’s decision — Scope of — Decision of Speaker is amenable to judicial review on grounds of jurisdictional errors, mala fides, non-compliance with natural justice, and perversity. Delay in deciding disqualification petitions — Speaker’s duty to decide expeditiously — Held, Speaker is bound to decide disqualification petitions within a reasonable period.

Aug 1, 2025 sclaw