Supreme Court of India Judgements

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

Category: Direct Taxation

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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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