Supreme Court of India Judgements

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Category: Direct Taxation

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.…

Direct Taxation

NDTV TAX CASE : Income Tax Act, 1961 – Sections 147 proviso 2 and 148 – Scrutiny Notice – If the revenue is to rely upon the second proviso and wanted to urge that the limitation of 16 years would apply, then in opinion in the notice or at least in the reasons in support of the notice, the assessee should have been put to notice that the revenue relies upon the second proviso HELD We accordingly allow the appeal by holding that the notice issued to the assessee shows sufficient reasons to believe on the part of the assessing officer to reopen the assessment but since the revenue has failed to show non-disclosure of facts the notice having been issued after a period of 4 years is required to be quashed.Therefore, the revenue may issue fresh notice taking benefit of the second proviso if otherwise permissible under law.

Apr 3, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH NEW DELHI TELEVISION LIMITED — Appellant Vs. DEPUTY COMMISSIONER OF INCOME TAX — Respondent ( Before : L. Nageswara Rao and Deepak Gupta, JJ.…

Direct Taxation

HELD We have stated the facts of the present case only by way of narration of events and explaining the chronology. We shall not be taken to have dealt with merits or demerits of the rival contentions of the parties. The merits of the matter shall be gone into independently by the concerned authorities without being influenced, in any way, by any of the observations made by the High Court and this Court.

Mar 8, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH COGNIZANT TECHNOLOGY SOLUTIONS INDIA PVT. LIMITED — Appellant Vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT 1 — Respondent ( Before :…

Direct Taxation

Income Tax Act, 1961 – Section 80IA and 80IA(4)(i)(b) – – Deduction – As regards clause (b) of Section 80IA(4)(i), HELD the ITAT, as well as, the High Court have justly affirmed the view taken by the first appellate authority, holding that the respondent/assessee Company qualified for the deduction under Section 80IA being an enterprise carrying on the stated business pertaining to infrastructure facility Appeal dismissed.

Mar 8, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX, UDAIPUR — Appellant Vs. M/S. CHETAK ENTERPRISES PRIVATE LIMITED — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari,…

Direct Taxation

Companies Act, 2013 – Sections 230 and 232 – Income Tax Act, 1961 – Sections 139(1), 139(5) and 170(1) -In view of the provisions of Section 170(1) of the Income Tax Act, the Department is required to assess the income of the Appellants after taking into account the revised Returns filed after amalgamation of the companies.

Dec 23, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S DALMIA POWER LIMITED AND ANOTHER — Appellant Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, TRICHY — Respondent ( Before : Uday…

Direct Taxation

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – Sections 50, 51, 59, 55, 85 and 86 – Declaration of undisclosed foreign asset -The penal provisions under Sections 50 and 51 of the Black Money Act would come into play only when an assessee has failed to take benefit of Section 59 and neither disclosed assets covered by the Black Money Act nor paid the tax and penalty thereon. As such, we find that the High Court was not right in holding that, by the notification/order impugned before it, the penal provisions were made retrospectively applicable.

Oct 19, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. GAUTAM KHAITAN — Respondent ( Before : Arun Mishra, M. R. Shah and B.R. Gavai, JJ.…

Direct Taxation

Income Tax Act, 1961 – Section 143(1) and 143(2) – Service of notice – Mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient.

Oct 19, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI — Appellant Vs. M/S I-VEN INTERACTIVE LIMITED, MUMBAI — Respondent ( Before : Uday Umesh Lalit, Indira Banerjee…

Direct Taxation

Income Tax Act, 1963 – Section – 245C, 245H, 245D – Application for settlement – The assessee approached the Settlement Commission (Commission) with an application under Section 245-C of the Act – Section 245-H empowers the Commission to grant immunity from prosecution to an applicant if it is satisfied that he has made full disclosure of his income and has fully cooperated with the Commission

Feb 11, 2019 sclaw

  (1996) 2 AD 629 : (1996) 132 CTR 290 : (1996) 219 ITR 618 : (1996) 3 JT 144 : (1996) 2 SCALE 655 : (1996) 8 SCC 154…

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Constitution Service

Classification of Military casualties and the eligibility for Liberalised Family Pension — Battle Casualty —Illness Caused by Extreme Climatic Conditions as Battle Casualty — The Court establishes that a soldier’s death due to illness resulting from extreme climatic conditions while on duty near a sensitive border area (such as the Line of Control) can be categorized as a ‘Battle Casualty’ — This expands the interpretation of what constitutes a battle casualty under military regulations. – Liberalised Family Pension (LFP) — Application of Category E (f) — The judgment clarifies that deaths occurring in war-like situations, including those near international borders or lines of control due to environmental stresses, fall under clause (f) of category E of the relevant military order — This broadens the scope of eligibility for LFP under such circumstances.

Dec 8, 2024 sclaw
Constitution

Temple Bye Laws — Oachira Parabrahma Temple — Ancient structure without a building or deity, governed by Bye-laws with three-tier elected committees — Appellants, elected Secretary and President, challenged two High Court orders (2020 and 2023) that removed their committee and appointed an unelected one under an Administrative Head, citing violations of the temple’s Bye-laws and customs —Legality of appointing an unelected committee and removing the elected one contrary to the temple’s Bye-laws — Petitioner argues that the High Court overstepped its jurisdiction and violated the temple’s governance structure by appointing an unelected committee and removing the elected one without proper legal basis — The High Court’s actions were necessary for the efficient administration of the temple until a scheme could be framed and new elections held — The Supreme Court modified the High Court orders, appointing a new retired Judge as Administrative Head to conduct fair elections within four months, while directing all parties to cooperate — The Court emphasized the need to preserve temple properties and governance as per established customs and laws — The Supreme Court struck down the High Court’s order appointing an unelected committee, appointed a new Administrative Head to conduct elections, and directed all parties to cooperate, emphasizing the importance of adhering to the temple’s established governance structure and Bye-laws.

Dec 8, 2024 sclaw
Acquittal

Evidence Act, 1872 — Section 27 — Penal Code, 1860 (IPC) — Sections 384, 364, 302 and 201 — Murder — Circumstantial Evidence — The Supreme Court acquitted the appellant of murder charges as the prosecution failed to prove the crucial link of the accused’s disclosure leading to the discovery of skeletal remains under Section 27 and the DNA evidence was also found to be inconclusive due to lack of proper collection of samples. – Proof of Disclosure Statements under Section 27 — Voluntariness and Uninfluenced Nature — The Court reiterates that the information provided by an accused under Section 27 must be voluntary and uninfluenced by threat, duress, or coercion.

Dec 8, 2024 sclaw
Acquittal

Arms Act, 1959 — Sections 25, 54 and 59 — Buttondar knife — Specific Intent Required — The court clarifies that mere possession of a knife covered by a notification like the DAD Notification is not sufficient to constitute an offense under the Arms Act — There must be specific intent to use it for the prohibited purposes such as “manufacture, sale, or possession for sale or test.” – The prosecution must clearly allege and prove the intent of the accused to use the weapon for the specified prohibited purposes — Absence of such allegation in the charge-sheet renders the proceedings defective.

Dec 8, 2024 sclaw