Supreme Court of India Judgements

46855 Judgements hosted as on 02/09/2025 - Search (FREE), Subscribe, Read & Download

Category: Direct Taxation

Direct Taxation

What is required to be considered is what was under challenge before the Tribunal as well as the High Court – and not the subsequent reduction of penalty by the CIT(A) – Therefore, it cannot be said that the appeal before the High Court at the instance of the Revenue challenging the order passed by the ITAT was not maintainable in view of CBDT circular.

Apr 23, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH LATE SHRI GYAN CHAND JAIN THROUGH LR — Appellant Vs. COMMISSIONER OF INCOME TAX-I — Respondent ( Before : M.R. Shah and B.V. Nagarathna,…

Direct Taxation

HELD that whether corporate death of an entity upon amalgamation per se invalidates an assessment order ordinarily cannot be determined on a bare application of Section 481 of the Companies Act, 1956 (and its equivalent in the 2013 Act), but would depend on the terms of the amalgamation and the facts of each case – “an assessment can always be made and is supposed to be made on the Transferee Company taking into account the income of both the Transferor and Transferee Company. “.

Apr 10, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) – 2 — Appellant Vs. M/S. MAHAGUN REALTORS (P) LIMITED — Respondent ( Before : Uday Umesh Lalit…

Direct Taxation

Income Declaration Scheme (IDS) – HELD sequitur to a declaration under the IDS does not lead to immunity (from taxation) in the hands of a non-declarant.held that immunity granted by a tax amnesty scheme in respect of liabilities under some enactments, did not afford protection against action under other enactments or laws:

Apr 2, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) — Appellant Vs. M/S. M. R. SHAH LOGISTICS PRIVATE LIMITED — Respondent ( Before : Uday…

Direct Taxation

Finance Act, 1994 – Section 66(B) – Exemption from service tax – Services provided in the nature of contract labour not job work – On reading the agreement as a whole, it is apparent that the contract is pure and simple a contract for the provision of contract labour – Appeal dismissed.

Feb 27, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH ADIRAJ MANPOWER SERVICES PRIVATE LIMITED — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE PUNE II — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud and…

Direct Taxation

It is settled principle of interpretation that where the same Statute, uses different terms and expressions, then it is clear that Legislature is referring to distinct and different things. the assessments completed against the assessee with respect to assessment years 2014-2015 and 2015-2016 stand set aside. The assessing officer to pass revised orders after computing the liability in accordance with the directions as indicated

Jan 3, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH KERALA STATE BEVERAGES MANUFACTURING & MARKETING CORPORATION LIMITED — Appellant Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) — Respondent ( Before :…

Direct Taxation

Powers under Section 254(2) of the Act are only to correct and/or rectify the mistake apparent from the record and not beyond that – If the order passed by the ITAT was erroneous on merits, in that case, the remedy available to the Assessee was to prefer an appeal before the High Court, which in fact was filed by the Assessee before the High Court, but later on the Assessee withdrew the same in the instant case – Impugned common judgment and order passed by the High Court as well as the common order passed by the ITAT recalling its earlier order deserve to be quashed and set aside and are accordingly quashed and set aside.

Dec 11, 2021 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX (IT-4), MUMBAI — Appellant Vs. M/S RELIANCE TELECOM LIMITED — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ.…

Direct Taxation

Income Tax Act, 1961 – Ss 143(3), 263 and 263(2) – Assessment – Revision of orders prejudicial to revenue -Receipt of the order passed under Section 263 by the assessee has no relevance for the purpose of counting the period of limitation – The order was made/passed by the learned Commissioner on 26.03.2012 and it was dispatched on 28.03.2012. The relevant last date for the purpose of passing the order under Section 263 considering the fact that the assessment was for the financial year 2008­09 would be 31.03.2012 and the order might have been received as per the case of the assessee. Wrongly held passed by the learned Commissioner was barred by period of limitation

Oct 10, 2021 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE COMMISSIONER OF INCOME TAX, CHENNAI — Appellant Vs. MOHAMMED MEERAN SHAHUL HAMEED — Respondent ( Before : M.R. Shah and A.S. Bopanna, JJ.…

Direct Taxation

The subject-matter of the aforementioned Appeals is the judgement of the Division Bench of the High Court dated 07.11.2013 as well as a subsequent decision of the Delhi High Court dated 08.09.2014, which ruled on the issue of interest under Section 234B in favour of the Revenue, relying on the Division Bench judgement dated 07.11.2013. The point that arises for consideration in these Appeals is covered by our judgement in Civil Appeal No. 1262 of 2016.

Sep 19, 2021 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  DIRECTOR OF INCOME TAX, NEW DELHI — Appellant Vs. M/S. MITSUBISHI CORPORATION — Respondent ( Before : L. Nageswara Rao and Aniruddha Bose, JJ.…

You missed

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