Supreme Court of India Judgements

46845 Judgements hosted as on 31/08/2025 - Search (FREE), Subscribe, Read & Download

Category: Direct Taxation

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…

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

Jun 26, 2017 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…

Direct Taxation

Income Tax Act, 1961 – Section 28(iiid), 28(iiie), 80HHC, 80HHC(3) -Computation of the deduction – The principle of statutory interpretation of a taxing statute that a subject will be liable to tax and will be entitled to exemption from tax according to the strict language of the taxing statute

May 1, 2017 sclaw

  (2013) 262 CTR 275 : (2014) 360 ITR 93 : (2013) 217 TAXMAN 397 SUPREME COURT OF INDIA NISSAN EXPORT — Appellant Vs. COMMISSIONER OF INCOME TAX — Respondent…

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Electricity Act

Electricity Law — Regulatory Power — Balancing contractual obligations and public interest —directions for restoration of PBG, extension of timelines, and tariff renegotiation must be within the four corners of the contract.

Aug 31, 2025 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Sections 47 and 49 — Enforcement of Foreign Award — High Court found no grounds to refuse recognition of the award and held it enforceable, subject to RBI approval — Supreme Court agreed with this conclusion and directed execution proceedings to proceed.

Aug 31, 2025 sclaw
POCSO

Goa Children’s Act, 2003 — Section 8(2) and Section 2(m) — Child Abuse — Conviction unsustainable — Accused allegedly casually hit injured child with own son’s school bag — No evidence of deliberate maltreatment, cruelty, exploitation or ill-treatment intended to cause harm — Act exceeded mere incidental quarrel — Medical examination could not rule out possibility of injury from fall — High Court also reduced sentence substantially — Held, conviction for child abuse not made out.

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I P C

Penal Code, 1860 — Sections 302, 376(2)(g), 201 – Conviction and sentence for rape and murder – Appeal against – Circumstantial evidence – Prosecution failed to establish complete chain of incriminating circumstances beyond reasonable doubt – Testimony of prosecution witnesses contained contradictions and improbabilities – Suspicious conduct of accused attributed as improvement – Reliance on DNA reports found unjustified due to failure to establish sanctity and chain of custody of samples – Supplementary DNA report inadmissible as expert was not recalled and report not put to accused.

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