Supreme Court of India Judgements

46880 Judgements hosted as on 02/10/2025 - Search (FREE), Subscribe, Read & Download

Category: Direct Taxation

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,…

Direct Taxation

Income Tax Act 1961- Sections 132 and 153C – Section 153C has been amended by way of substitution whereby the words “belongs or belong to” have been substituted by the words “pertains or pertain to” – Amendment by substitution has the effect of wiping the earlier provision from the statute book and replacing it with the amended provision as if the unamended provision never existed.

Apr 8, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH INCOME TAX OFFICER — Appellant Vs. VIKRAM SUJITKUMAR BHATIA — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. ) Civil Appeal No.…

Direct Taxation

Income Tax Act, 1961 – Sections 2(15) and 11 – Exemption for income derived from property held under trust – the matter requires to be re-examined, and the question as to whether the amounts received by the assessee qualify for exemption, under Section 2 (15) or Section 11 needs to be gone into afresh.

Feb 9, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI — Appellant Vs. SERVANTS OF PEOPLE SOCIETY — Respondent ( Before : S. Ravindra Bhat and Dipankar…

Direct Taxation

Income Tax Act, 1961 – Sections 158BC, 158BD and 158BFA – Payment of interest – Assessee are liable to pay the interest under Section 158BFA of the Income Tax Act for late filing of the return under Section 158BC of the Income Tax Act, in absence of any notice under Section 158BC upon the assessee-persons other than searched persons.

Jan 17, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH K.L. SWAMY — Appellant Vs. THE COMMISSIONER OF INCOME TAX AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

You missed

Cheque Dishonour

Negotiable Instruments Act, 1881 — Sections 138, 139, 118 — Dishonour of cheque — Presumptions — Scope — Once execution/signature admitted, presumption arises that cheque was for consideration and discharge of legally enforceable debt — Burden initially on accused to rebut by raising probable defence — Mere plea of complainant’s financial incapacity, without documentary or independent evidence, not sufficient — Failure to reply to statutory notice, an adverse inference against accused — Defence that blank signed cheque given for obtaining bank loan, held unbelievable.

Oct 2, 2025 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Setting aside of arbitral award — Scope of interference — Courts are prohibited from rewriting contracts and should not interfere with arbitral awards unless grounds under Section 34 are met, such as violation of public policy or patent illegality. Interference is justified when an award shocks the conscience or is contrary to basic notions of justice. The scope of appeal under Section 37 is narrower than Section 34.

Oct 2, 2025 sclaw
I P C

Penal Code, 1860 (IPC) — Section 302 — Murder — Conversion of conviction — Where evidence shows that though accused had knowledge that injuries would cause death, there is no material to prove intention to kill, conviction under Section 302 IPC is not tenable and should be converted to Section 304 Part I IPC.

Oct 2, 2025 sclaw
Acquittal

Criminal Procedure Code, 1973 (CrPC) — Section 374(2) — Appeals against conviction — High Court’s power to acquit — High Court, after considering evidence and finding patent infirmities and insufficiency of evidence in the prosecution case, rightly acquitted the accused giving them the benefit of doubt.- Evidence Act, 1872 — Section 65-B — Electronic records — Call detail records — Non-production of certificate under Section 65-B along with call detail records renders them inadmissible — Handwritten notes of call details without examining the scribe are not proved according to law.

Oct 2, 2025 sclaw