Supreme Court of India Judgements

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

Category: Direct Taxation

Direct Taxation

Double Taxation Avoidance Agreement between India and Korea – Article 5(1) – No permanent establishment has been set up within the meaning of Article 5(1) of the DTAA, as the Mumbai Project Office cannot be said to be a fixed place of business through which the core business of the Assessee was wholly or partly carried on.

Jul 23, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH DIRECTOR OF INCOME TAX-II (INTERNATIONAL TAXATION) NEW DELHI AND ANOTHER — Appellant Vs. M/S SAMSUNG HEAVY INDUSTRIES CO. LIMITED — Respondent ( Before…

Direct Taxation

Income Tax Act, 1961 – Section 80-O – Deduction – Income received in foreign exchange – Whether the income received by the appellants in foreign exchange, for the services provided by them to foreign enterprises, qualifies for deduction under Section 80-O of the Income Tax Act, 1961, as applicable during the respective assessment years from 1993-94 to 1997-98 – Held, NO. Appeal dismissed

Jun 7, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH RAMNATH AND COMPANY — Appellant Vs. THE COMMISSIONER OF INCOME TAX — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. )…

Direct Taxation

Tax Authorities Can’t Give Their Own Interpretations To Legislative Provisions On Perception Of Trade Practices : SC HELD There is no concept of ‘constructive delivery’ of goods under the Central Sales Tax Act, 1956, and inter-state movement of goods will terminate only when physical delivery is taken.

May 1, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH COMMERCIAL TAXES OFFICER — Appellant Vs. M/S. BOMBAY MACHINERY STORE — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Civil…

Direct Taxation

Income Tax Act, 1961 – Section 194E – Payments made to the Non-Resident Sports Associations in the present case represented their income which accrued or arose or was deemed to have accrued or arisen in India. Consequently, the Appellant was liable to deduct Tax at Source in terms of Section 194E of the Act. Decided on : 29-04-2020

Apr 30, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH PILCOM — Appellant Vs. C.I.T. WEST BENGAL-VII — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Civil Appeal No.…

Direct Taxation

In Partial Relief To Vodafone Idea, SC Allows Tax Refund Of Rs 773 Crores Held that since the statute now envisages exercise of power of withholding of refund in a particular manner, it goes without saying that for assessment year commencing after 01.04.2017 the requirements of Section 241-A of the Act must be satisfied.

Apr 29, 2020 sclaw

In Partial Relief To Vodafone Idea, SC Allows Tax Refund Of Rs 773 Crores [Read Judgment] Mehal Jain 29 April 2020 2:48 PM GMT In a setback of sorts to…

Direct Taxation

Double Taxation Avoidance Agreement – Articles 5(3)(e) and 7 – Liability to tax under DTAA – Meaning of expressions “business connection” and “business activity” has been articulated. HELD And since by a legal fiction it is deemed not to be a PE of the respondent in India, it is not amenable to tax liability in terms of Article 7 of the DTAA – High Court justly reckoned the same as being of preparatory or auxiliary character, falling under Article 5(3)(e) – Appeal dismissed.

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND ANOTHER — Appellant Vs. U.A.E. EXCHANGE CENTRE — Respondent ( Before : A.M. Khanwilkar and Ajay Rastogi, JJ. )…

Direct Taxation

SC Upholds The Constitutional Validity of Clause(f) of Section 43B of Income Tax Act, 1961 HELD that clause (f) seeks to mitigate a mischief i.e. the absence of this clause would entail in a double benefit to the employer- advance deduction from tax liability without any burden of actual payment and refusal to pay as and when occasion arises.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. EXIDE INDUSTRIES LIMITED AND ANOTHER — Respondent ( Before : A.M. Khanwilkar, Hemant Gupta and Dinesh…

Direct Taxation

Income Tax Act, 1961, Section 143(2) – HELD the factual basis on which the Officer formed his opinion in the assessment order dated 30.11.2000 (for assessment year 1998-1999), in regard to addition of Rs.2,26,000/- (Rupees two lakhs twenty six thousand only), stands dispelled by the affidavits and statements of the concerned unregistered dealers in penalty proceedings. That now being the indisputable position, it must necessarily follow that the addition of Rs.2,26,000/- cannot be justified,

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH BASIR AHMED SISODIYA — Appellant Vs. THE INCOME TAX OFFICER — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Civil…

Direct Taxation

Income Tax – Doctrine of mutuality – The doctrine of mutuality bestows a special status to qualify for exemption from tax liability – It is a settled proposition of law that exemptions are to be put to strict interpretation – The appellant having failed to fulfil the stipulations and to prove the existence of mutuality, the question of extending exemption from tax liability to the appellant, that too at the cost of public exchequer, does not arise

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH YUM! RESTAURANTS (MARKETING) PRIVATE LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX, DELHI — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ.…

You missed

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