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 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. )…

Direct Taxation

Income Tax Act, 1961 – Section 45(4) – Capital gains – Assets revalued and the credit into the capital accounts of the respective partners can be said to be “transfer” and which fall in the category of “OTHERWISE” and therefore, the provision of Section 45(4) inserted by Finance Act, 1987 w.e.f. 01.04.1988 shall be applicable.

Nov 27, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE COMMISSIONER OF INCOME TAX – 23 — Appellant Vs. M/S. MANSUKH DYEING AND PRINTING MILLS — Respondent ( Before : M.R. Shah and…

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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