Supreme Court of India Judgements

47060 Judgements hosted as on 01/02/2026 - Search (FREE), Subscribe, Read & Download

Category: Direct Taxation

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…

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…

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Bail Granted

Bharatiya Nyaya Sanhita, 2023 — Section 108, 80, 103, 85 — Dowry Prohibition Act, 1961 — Sections 3, 4 — Offences — Abetment to suicide, Dowry death, Murder — Allegations of extra-marital relationship, demand of money/dowry — Deceased died of poisoning/injection — Autopsy findings — Prosecution case not strong at bail stage.

Feb 1, 2026 sclaw
Labour Cases

Industrial Disputes Act, 1947 — Section 33(1) — Requirement for employer to seek permission before altering service conditions or stopping work of workmen during pendency of dispute — Failure to do so constitutes a breach of the Act.

Feb 1, 2026 sclaw
Labour Cases

Industrial Disputes Act, 1947 — Sections 10(1), 12 — Reference of industrial dispute — Apprehended dispute — Appropriate Government’s power to refer — The appropriate Government has the power to refer an industrial dispute for adjudication if it is of the opinion that such dispute exists or is apprehended. The initiation of conciliation proceedings under Section 12 does not statutorily require a prior demand notice to the employer as a pre-condition to approaching the Conciliation Officer. The management’s argument that a prior demand notice is essential, based on certain previous judgments, fails as it ignores the provision for referring an apprehended dispute, which can be invoked to prevent industrial unrest

Feb 1, 2026 sclaw
Bhartiya Nagrik Suraksha Sanhita

Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) — Section 175(4) — Complaints against public servants alleged to have committed offenses in discharge of official duties — Interpretation — This provision is not a standalone provision, nor is it a proviso to Section 175(3) — It must be read in harmony with Section 175(3), with Section 175(4) forming an extension of Section 175(3) — The power to order investigation under Section 175(3) is conferred upon a judicial magistrate, while Section 175(4) also confers such power but prescribes a special procedure for complaints against public servants — The expression “complaint” in Section 175(4) does not encompass oral complaints and must be understood in the context of a written complaint supported by an affidavit, as required by Section 175(3) — This interpretation ensures that the procedural safeguard of an affidavit, mandated by Priyanka Srivastava v. State of U.P., is not undermined even when dealing with public servants — The intention is to provide a two-tier protection: first, at the threshold stage under Section 175(4) with additional safeguards, and second, at the post-investigation stage under Section 218(1) regarding previous sanction. (Paras 26, 31, 37.1, 37.2, 37.4, 37.5, 37.6, 37.8, 38, 39, 40, 42, 43, 44)

Feb 1, 2026 sclaw