Supreme Court of India Judgements

37260 Judgements hosted as on12/06/2026 - Search (FREE), Subscribe, Read & Download

Category: Income Tax Act

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Sections 143(1)(a) and 143(3) – Jurisdiction of AO to assess or reassess the ‘total income’ – Once during search undisclosed income is found on unearthing the incriminating material during the search, the AO would assume jurisdiction to assess or reassess the total income even in case of completed/unabated assessments.

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3 — Appellant Vs. ABHISAR BUILDWELL P. LTD. — Respondent ( Before : M.R. Shah and Sudhanshu Dhulia, JJ.…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Section 260A – Determination of arm’s length price – there cannot be any absolute proposition of law that in all cases where the Tribunal has determined the arm’s length price the same is final and cannot be the subject matter of scrutiny by the High Court in an appeal under Section 260A of the IT Act

Apr 23, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SAP LABS INDIA PRIVATE LIMITED — Appellant Vs. INCOME TAX OFFICER, CIRCLE 6, BANGALORE — Respondent ( Before : M.R. Shah and M.M. Sundresh,…

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SARFAESI

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 — Auction Sale — Compliance with Rule 9 — Mandatory Nature — Payment of Balance 75% Beyond 15-Day Period — No Written Agreement for Extension — Sale Set Aside — Article 142 — Redemption Opportunity Granted to Legal Heirs of Deceased Guarantor.

Jun 12, 2026 sclaw
Cr P C

Third Judge under S. 392 CrPC cannot disturb unanimous Division Bench findings; reference confined to disagreed accused only.–Criminal Procedure Code, 1973 (CrPC) — Section 392 — Third Judge — Power to give independent opinion — Options available — When an appeal is heard by a Division Bench and the Judges are divided in opinion, the appeal is laid before a third Judge under S. 392 — The third Judge is not confined to choosing between the two views expressed by the Division Bench Judges — The third Judge may: (i) agree with either of the two opinions expressed; (ii) form an independent view at divergence with both opinions; or (iii) where warranted, receive additional evidence under S. 391 before forming an opinion — The opinion of the third Judge governs and the judgment follows therefrom.

Jun 12, 2026 sclaw
Constitution Service

Constitution of India, 1950 — Article 226(1) — Territorial jurisdiction — Writ petition by CAPF personnel — Delhi High Court — Jurisdiction based on situs of respondent’s office —The Delhi High Court has territorial jurisdiction under Art. 226(1) of the Constitution to entertain a writ petition preferred by any enrolled member of the Border Security Force or any Central Armed Police Force (CAPF) who is aggrieved by an administrative order of termination of service, by reason of the situs of the offices of the Union of India and the Director General of the concerned CAPF in New Delhi — and this jurisdictional competence subsists notwithstanding that the impugned order of termination was issued from a place outside the territorial limits of the Delhi High Court and that no part of the cause of action arose within such limits — The Union of India and the Director General, BSF are necessary parties to such a writ petition by virtue of Ss. 4 and 5 of the BSF Act and the requirement under R. 22(4) of the BSF Rules that every order of dismissal/removal be reported to the Director General; there is, moreover, a presumption that official acts have been regularly performed.

Jun 12, 2026 sclaw
Accident

Motor Vehicles Act, 1988 — Section 168 — Compensation — Death of homemaker — New head of ‘Loss of Domestic Care’ — Basis and quantum — The conventional method of computing compensation upon the death of a homemaker suffers from an inherent disadvantage — Notional income, as assigned by earlier decisions, fails to capture the economic, emotional and managerial contributions that a homemaker makes to the household and to nation-building at large — In recognition of the multifarious yet unquantified roles of a homemaker — (i) contribution towards smooth functioning of the household; (ii) loss of maternal support to children; and (iii) loss of spousal/parental support — a composite sum of Rs. 30,000/- per month shall be added under the head ‘Loss of Domestic Care’ — This sum shall serve as the stand-in monthly income where the homemaker has no conventional monetary income — It shall be revised cumulatively by 10% every three years — Where the homemaker is part of the paid workforce, this head shall be in addition to the proved monthly income.

Jun 12, 2026 sclaw