Supreme Court of India Judgements

46830 Judgements hosted as on 01/08/2025 - Search (FREE), Subscribe, Read & Download

Category: Direct Taxation

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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I P C

Criminal proceedings may be quashed if allegations, even when uncontroverted, fail to establish an offense, considering freedom of speech and assembly.

Aug 1, 2025 sclaw
I P C

Criminal proceedings can be quashed if a civil dispute is disguised as a criminal offense, indicating an abuse of process. Penal Code, 1860 (IPC) — Sections 419, 420, 467, 468, 471 — Cheating, Forgery, Using Forged Document — Abuse of process of law — Civil dispute disguised as criminal offence — Complaint filed after significant delay following dismissal of objections and failure to pursue civil remedies — Allegations of fabrication of will and circumvention of sale deed not prima facie made out — Continuation of proceedings would be an abuse of process and not serve ends of justice — High Court erred in refusing to quash — Order set aside and proceedings quashed.

Aug 1, 2025 sclaw
I P C

Criminal proceedings may be quashed if cheating or criminal breach of trust elements are absent, or if civil disputes are wrongly criminalized, amounting to abuse of process.- Section 420 — Cheating — Ingredients not made out — Agreement to Sell for property was executed, but possession was not handed over as stipulated in the ATS — No fraudulent or dishonest inducement found — Criminal proceedings quashed.

Aug 1, 2025 sclaw
Constitution

Constitution of India, 1950 — Tenth Schedule, Para 6(1) — Disqualification of Members — Speaker’s authority to decide — Judicial review of Speaker’s decision — Scope of — Decision of Speaker is amenable to judicial review on grounds of jurisdictional errors, mala fides, non-compliance with natural justice, and perversity. Delay in deciding disqualification petitions — Speaker’s duty to decide expeditiously — Held, Speaker is bound to decide disqualification petitions within a reasonable period.

Aug 1, 2025 sclaw