Supreme Court of India Judgements

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Category: Direct Taxation

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.…

Direct Taxation

Whether proportionate disallowance of interest paid by the banks is called for under Section 14A of Income Tax Act- Proportionate disallowance of interest is not warranted, under Section 14A of Income Tax Act for investments made in tax free bonds/ securities which yield tax free dividend and interest to Assessee Banks in those situations where, interest free own funds available with the Assessee, exceeded their investments.

Sep 18, 2021 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SOUTH INDIAN BANK LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX — Respondent ( Before : Sanjay Kishan Kaul and Hrishikesh Roy, JJ. )…

Direct Taxation

Income Tax Act, 1961 – Section 43B Explanation 3C – Explanation 3C, which was introduced for the “removal of doubts” , only made it clear that interest that remained unpaid and has been converted into a loan or borrowing shall not be deemed to have been actually paid

Aug 14, 2021 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M.M. AQUA TECHNOLOGIES LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX, DELHI-III — Respondent ( Before : Rohinton Fali Nariman and B.R. Gavai, JJ.…

Direct Taxation

Income Tax Act, 1961 – Bogus donation – Cancellation of Trust Registration – HELD Donations were received by way of cheques out of which substantial money was ploughed back or returned to the donors in cash – The facts thus clearly show that those were bogus donations

Aug 7, 2021 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA — Appellant Vs. BATANAGAR EDUCATION AND RESEARCH TRUST — Respondent ( Before : Uday Umesh Lalit and Ajay…

Direct Taxation

Income Tax Act, 1961 – Section 80-IA(5) – is limited to determination of quantum of deduction under sub-section (1) of Section 80-IA of the Act by treating ‘eligible business’ as the ‘only source of income’ – Sub-section (5) cannot be pressed into service for reading a limitation of the deduction under sub-section (1) only to ‘business income’.

May 2, 2021 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX-I — Appellant Vs. M/S. RELIANCE ENERGY LIMITED (FORMERLY BSES LIMITED) THROUGH ITS M.D — Respondent ( Before : L. Nageswara…

Direct Taxation

Third proviso to Section 254(2A) of the Income Tax Act will now be read without the word “even” and the words “is not” after the words “delay in disposing of the appeal” – Any order of stay shall stand vacated after the expiry of the period or periods mentioned in the Section only if the delay in disposing of the appeal is attributable to the assessee.

Apr 10, 2021 sclaw

SUPREME COURT OF INDIA FULL BENCH DEPUTY COMMISSIONER OF INCOME TAX AND ANOTHER — Appellant Vs. M/S. PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.) — Respondent ( Before…

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Service

Cochin University of Science and Technology Act, 1986 — Section 31(10) and 31(11) — Selection and Appointment — Validity of Rank List and Communal Rotation — Harmonious Construction — Section 31(10) stipulates that the Rank List remains valid for two years, and vacancies arising during this period “shall be filled up from the list so published” — Section 31(11) mandates that “Communal rotation shall be followed category-wise” — These sub-sections operate in distinct spheres but are not mutually exclusive; the Rank List’s validity period (Sub-sec 10) co-exists with the mandatory application of communal rotation (Sub-sec 11) for every appointment made therefrom — Interpreting Sub-section (11) as becoming operative only after the Rank List expires would render the reservation/rotation requirement otiose during the list’s validity, defeating legislative intent and violating the doctrine of harmonious construction. (Paras 5, 5.2, 5.4, 5.5, 5.5.1, 5.5.2

Dec 19, 2025 sclaw
Acquittal I P C

Penal Code, 1860 (IPC) —Section 302 read with Sections 149 and 148 — Murder —Conviction affirmed by High Court — Appeal to Supreme Court — Sufficiency of evidence — Role of interested/related witnesses — Deposition of PW-4 (mother of deceased and alleged eyewitness) scrutinized closely — Material contradictions found in PW-4’s evidence regarding the manner of assault and who informed her — Failure of prosecution to examine key witness (deceased’s granddaughter, who initially informed PW-4) — Independent witnesses (PW-1, PW-2, PW-3 and PW-9) turned hostile — Recovery of weapons based on accused’s memorandum/statement rendered unreliable when supporting witnesses hostile. (Paras 4, 7, 8, 9, 10, 13, 14, 15)

Dec 19, 2025 sclaw
Constitution

Employees’ State Insurance Act, 1948 — Section 45A — Determination of contributions in certain cases — Preconditions for invoking Section 45A — Section 45A is a special provision for best-judgment assessment applicable only when an employer fails to submit, furnish, or maintain returns, particulars, registers, or records as required by Section 44, OR obstructs an Inspector or official in discharging duties under Section 45 — It is not an alternative mode of assessment available at the option of the Corporation — When records (ledgers, cash books, vouchers, etc.) are produced and the employer cooperates by attending multiple personal hearings, the mere allegation of inadequacy or deficiency of supporting documents does not satisfy the statutory threshold of “non-production” or “obstruction” to invoke Section 45A — Mere inadequacy of records does not confer jurisdiction under Section 45A. (Paras 14.6, 14.7, 24, 25, 27, 30)

Dec 19, 2025 sclaw
Tenders & Contracts

Tender and Contract — Eligibility Criteria — Interpretation of “prime contractor” and “in the same name and style” — Requirement of work experience — Where an NIT’s pre-qualification document requires “each prime contractor in the same name and style (tenderer)” to have completed previous work, and the term “prime contractor” is undefined, its meaning must be derived from common parlance as the tenderer primarily responsible for the contract offer; however, the requirement must be construed from the standpoint of a prudent businessman, considering the credentials and capacity to execute the work, not merely the name. (Paras 17, 20, 21.3)

Dec 19, 2025 sclaw