Supreme Court of India Judgements

46880 Judgements hosted as on 02/10/2025 - 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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Cheque Dishonour

Negotiable Instruments Act, 1881 — Sections 138, 139, 118 — Dishonour of cheque — Presumptions — Scope — Once execution/signature admitted, presumption arises that cheque was for consideration and discharge of legally enforceable debt — Burden initially on accused to rebut by raising probable defence — Mere plea of complainant’s financial incapacity, without documentary or independent evidence, not sufficient — Failure to reply to statutory notice, an adverse inference against accused — Defence that blank signed cheque given for obtaining bank loan, held unbelievable.

Oct 2, 2025 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Setting aside of arbitral award — Scope of interference — Courts are prohibited from rewriting contracts and should not interfere with arbitral awards unless grounds under Section 34 are met, such as violation of public policy or patent illegality. Interference is justified when an award shocks the conscience or is contrary to basic notions of justice. The scope of appeal under Section 37 is narrower than Section 34.

Oct 2, 2025 sclaw
I P C

Penal Code, 1860 (IPC) — Section 302 — Murder — Conversion of conviction — Where evidence shows that though accused had knowledge that injuries would cause death, there is no material to prove intention to kill, conviction under Section 302 IPC is not tenable and should be converted to Section 304 Part I IPC.

Oct 2, 2025 sclaw
Acquittal

Criminal Procedure Code, 1973 (CrPC) — Section 374(2) — Appeals against conviction — High Court’s power to acquit — High Court, after considering evidence and finding patent infirmities and insufficiency of evidence in the prosecution case, rightly acquitted the accused giving them the benefit of doubt.- Evidence Act, 1872 — Section 65-B — Electronic records — Call detail records — Non-production of certificate under Section 65-B along with call detail records renders them inadmissible — Handwritten notes of call details without examining the scribe are not proved according to law.

Oct 2, 2025 sclaw