Supreme Court of India Judgements

46905 Judgements hosted as on 12/10/2025 - Search (FREE), Subscribe, Read & Download

Category: Direct Taxation

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,…

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…

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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.

Oct 12, 2025 sclaw
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.

Oct 12, 2025 sclaw
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