Supreme Court of India Judgements

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Category: Direct Taxation

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…

Direct Taxation

TDS on Commission and Brokerage – If a relationship between two parties as culled out from their intentions as manifested in the terms of the contract between them indicate the existence of a principal­ agent relationship as defined under Section 182 of the Contract Act, then the definition of “Commission” under Section 194H of the IT Act stands attracted and the requirement to deduct TDS arises

Nov 16, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SINGAPORE AIRLINES LIMITED — Appellant Vs. C.I.T., DELHI — Respondent ( Before : Surya Kant and M.M. Sundresh, JJ. ) Civil Appeal No. 6964-6965…

Direct Taxation

Clarification of judgment – Revenue seeks a clarification of the judgment dated 19.10.2022, Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority, Civil Appeal No. 21762 of 2017 -HELD that for the assessment years which this court was not called upon to decide, the concerned authorities will apply the law declared in the judgment, having regard to the facts of each such assessment year. In view of this discussion, no further clarification is necessary or called for.

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) — Appellant Vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra…

Direct Taxation

Income Tax Act, 1961 – Section 10(5) – Exemption – Amount received by the employees of the assessee employer towards their Leave Travel Concession (LTC) claims is not liable for the exemption as these employees had visited foreign countries which is not permissible under the law

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH STATE BANK OF INDIA — Appellant Vs. ASSISTANT COMMISSIONER OF INCOME TAX — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra Bhat…

Direct Taxation

Income Tax Act, 1961 – Section 10(23C) – Exemption – Charitable institution, society or trust etc. – Requirement of the charitable institution, society or trust etc., to ‘solely’ engage itself in education or educational activities, and not engage in any activity of profit, means that such institutions cannot have objects which are unrelated to education.

Oct 23, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH M/S NEW NOBLE EDUCATIONAL SOCIETY — Appellant Vs. THE CHIEF COMMISSIONER OF INCOME TAX 1 AND ANOTHER — Respondent ( Before : Uday Umesh…

Direct Taxation

Sections 11, 12, 12-A and 13 of the Income-tax Act, 1961 HELD Section 11(4A) must be interpreted harmoniously with Section 2(15), with which there is no conflict. Carrying out activity in the nature of trade, commerce or business, or service in relation to such activities, should be conducted in the course of achieving the general public utility object, and the income, profit or surplus or gains must, therefore, be incidental.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) — Appellant Vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra…

Direct Taxation

Section 36(1)(va) and Section 43B of the Income Tax Act, 1961 – HELD it is an essential condition to claim deduction that such amounts are deducted from employees income regarding ESI PF etc deposited on or before the due date. under Section 43B or anything contained in that provision would not absolve the assessee from its liability to deposit the employee’s contribution on or before the due date as a condition for deduction.

Oct 15, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH CHECKMATE SERVICES P. LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX-1 — Respondent ( Before : Uday Umesh Lalit, CJI, S. Ravindra Bhat and…

Direct Taxation

Income Tax Act, 1961 – Section 127 – Power to transfer cases – Even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act, the High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal

Aug 30, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH PR. COMMISSIONER OF INCOME TAX – I, CHANDIGARH — Appellant Vs. M/S. ABC PAPERS LIMITED — Respondent ( Before : Uday Umesh Lalit, S.…

Direct Taxation

Income Tax Act, 1961 – Sections 36(1)(vii) and 37 – Where the claim of bad and doubtful debt was disallowed -Section 37 applies only to items which do not fall in Section 30 to 36 – If a provision for doubtful debt is expressly excluded from Section 36 (1) (vii) then such a provision cannot claim deduction under Section 37 of the IT Act even on the basis of “real income theory”.

Aug 27, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH PR. COMMISSIONER OF INCOME TAX 6 — Appellant Vs. KHYATI REALTORS PVT. LTD. — Respondent ( Before : Uday Umesh Lalit, S. Ravindra Bhat…

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Consumer

Consumer Protection Act, 1986 — Section 25 — Enforcement of orders — Pre-2002 amendment and post-2019 Act, all orders could be enforced as decrees. The period between 15.03.2003 to 20.07.2020 saw an anomaly where only interim orders (and monetary recovery) were clearly enforceable under Section 25, leaving final non-monetary orders in a gap. Interpretation of Statutes — Casus omissus — Court can fill gaps in legislation using interpretative tools like purposive construction when literal interpretation leads to absurdity or defeats the object of the Act, especially for remedial legislation like the Consumer Act.

Sep 2, 2025 sclaw
Service

Constitution of India, 1950 — Article 14, 39(d) and 43 — Equal pay for equal work — Contractual Assistant Professors performing identical duties as regularly appointed or ad-hoc Assistant Professors are entitled to the minimum pay scale of Assistant Professors.

Sep 2, 2025 sclaw
State Laws

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Chapter I-A — Slum Rehabilitation Schemes — Preferential right of landowner to redevelop — Section 3B(4)(e) and Section 13(1) confer a preferential right on the landowner to redevelop a Slum Rehabilitation Area (SR Area) — SRA can undertake redevelopment only if the landowner fails to come forward with a scheme within a reasonable time

Sep 2, 2025 sclaw
State Laws

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Sections 3C, 13, 14 — Waiver of preferential right — Waiver of landowner’s preferential right to redevelop requires clear and overt communication by the owner of intention not to exercise the right — Mere inaction or delay, particularly when the owner has consistently shown intent to redevelop, does not constitute waiver, especially if no invitation for redevelopment was issued.

Sep 2, 2025 sclaw