Supreme Court of India Judgements

46940 Judgements hosted as on 30/11/2025 - Search (FREE), Subscribe, Read & Download

Category: Direct Taxation

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…

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.…

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Constitution Environment

Constitution of India, 1950 — Article 21 — Right to Life and Healthy Environment — Environmental Degradation: Pollution of Jojari, Bandi, and Luni Rivers in Rajasthan due to untreated industrial effluents and municipal sewage threatens the lives of 2 million people and the ecosystem — This constitutes a gross dereliction of constitutional duty and a direct constitutional injury — The right to a healthy environment, including pollution-free water and air, is an indispensable facet of the right to life under Article 21, reinforced by Articles 48A and 51A(g) — Judicial intervention is warranted when environmental degradation strikes at the foundation of these guarantees. (Paras 3, 10, 11, 12, 13, 15, 28)

Nov 30, 2025 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Section 11(6), Section 11(12)(a), Section 2(1)(f), Section 2(2) — Applicability of Part I, including Section 11, to International Commercial Arbitration (ICA) — Dispute arising from a Buyer and Seller Agreement (BSA) where Respondent No. 1 is foreign company (incorporated in Benin) — BSA stipulates arbitration “will take place in Benin” and is governed by laws of Benin — Held: Dispute is an ICA under Section 2(1)(f) — Under Section 2(2), Part I of the Act applies only where the place of arbitration is in India — Designation of Benin as the place of arbitration, coupled with choice of Benin law as governing/curial law, unequivocally establishes Benin as the juridical seat — Indian Courts lack jurisdiction under Section 11 to appoint an arbitrator for a foreign-seated arbitration — Petition seeking appointment of an arbitrator in India is fundamentally misconceived and legally untenable. (Paras 2, 23, 24, 25, 26, 30)

Nov 30, 2025 sclaw
Tenders

Government Contracts and Tenders — Letter of Intent (LoI) — Legal Nature — An LoI is ordinarily a precursor to a contract, indicating intent to enter into a future agreement, but does not itself create a concluded contract or vested, enforceable rights unless the necessary preconditions are satisfied — A bidder’s commercial expectation that a contract will follow an LoI is not a juridical entitlement — If the LoI explicitly stipulates conditions precedent (like compatibility testing, live demonstration, and cost disclosure) before execution of an agreement/final award letter, the LoI remains provisional and conditional until such prerequisites are met. (Paras 12, 14, 15, 16, 17, 18, 19

Nov 30, 2025 sclaw
I B C

Insolvency and Bankruptcy Code, 2016 (IBC) — Section 7 — Application by Financial Creditor — Rejection for technical defects — Affidavit Verification — Whether an application under Section 7 of the IBC, verified later than the date of the supporting affidavit, is liable to be rejected at the threshold — Mere filing of a ‘defective’ affidavit (e.g., dated before application verification) does not render the Section 7 application non est and liable to be rejected; such a defect is curable and not fundamental. (Paras 1, 17)

Nov 30, 2025 sclaw