Supreme Court of India Judgements

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Category: Direct Taxation

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.…

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…

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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