Supreme Court of India Judgements

37260 Judgements hosted as on 01/06/2026 - Search (FREE), Subscribe, Read & Download

Category: Income Tax

Direct Taxation Income Tax

the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. I

May 28, 2026 sclaw

CHECKMATE SERVICES P. LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX-1 — Respondent ( Before : Uday Umesh Lalit, CJI, S. Ravindra Bhat and Sudhanshu Dhulia, JJ. ) Civil Appeal…

Direct Taxation Income Tax

Income Tax Act, 1961 — Section 260A — Appeals to High Court — Charitable Purpose Registration — High Court dismissed revenue’s appeals, stating issues were covered by earlier decisions, but failed to examine facts against the law. Supreme Court found impugned orders lacked factual elaboration and remanded for reconsideration in light of settled law by a larger bench decision.

Oct 11, 2025 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX (EXEMPTION) LUCKNOW Vs. M/S. KHURJA DEVELOPMENT AUTHORITY ( Before : Manoj Misra and Nongmeikapam Kotiswar Singh, JJ. ) Civil Appeal…

Direct Taxation Income Tax

Income Tax Act, 1961 — Section 276C(1) — Wilful attempt to evade tax — Prosecution for wilful attempt to evade tax requires proof of mens rea — Settlement Commission granted immunity from penalty after full disclosure, finding no suppression of facts or wilful evasion — Continuation of prosecution despite settlement order and lack of mens rea amounts to abuse of process of law.

Aug 31, 2025 sclaw

025 INSC 1048 SUPREME COURT OF INDIA DIVISION BENCH VIJAY KRISHNASWAMI @ KRISHNASWAMI VIJAYAKUMAR Vs. THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) ( Before : J.K. Maheshwari and Vijay Bishnoi,…

Direct Taxation Income Tax

Income Tax Act, 1961 — Section 139(5) — Revised Income Tax Return — The appellant filed multiple revised returns for the assessment year 1989-90, which were not considered due to being barred by limitation —Whether the assessing officer can consider claims made in a revised return filed after the time limit prescribed by Section 139(5) of the Act — The appellant argued that the assessing officer should consider the claim for deduction of deferred revenue expenditure, even if the revised return was filed late —The respondent contended that the assessing officer has no jurisdiction to consider claims made in a time-barred revised return —The Supreme Court dismissed the appeal, upholding the High Court’s decision that the assessing officer cannot consider claims in a time-barred revised return —The Court emphasized that the assessing officer’s jurisdiction is limited by the time constraints set in Section 139(5) —The Court referred to previous judgments, including Wipro Finance Ltd. and Goetze (India) Ltd., to support its decision —The appeal was dismissed, affirming that claims in a time-barred revised return cannot be considered by the assessing officer.

Oct 9, 2024 sclaw

2024 INSC 760 SUPREME COURT OF INDIA DIVISION BENCH M/S. SHRIRAM INVESTMENTS — Appellant Vs. THE COMMISSIONER OF INCOME TAX III, CHENNAI — Respondent ( Before : Abhay S Oka…

Direct Taxation Income Tax

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 28, 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.…

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Constitution

Allotment of Land — Irregularity — Public Interest Litigation — Demolition vs. Regularisation — The court must balance the wrong committed with the current reality and socio-economic consequences — Demolition of a fully operational commercial complex, involving significant investment, employment, and tax revenue, may not serve public interest if financial restitution is possible.

Jun 2, 2026 sclaw
Service

All India Service (Death-cum-Retirement Benefits) Rules, 1958 — Rule 16(2A) — Voluntary Retirement — Acceptance by Central Government — Central Government has the ultimate authority to accept or reject a Voluntary Retirement (VRS) notice — It is not bound by the State Government’s recommendation and must apply its mind to all relevant facts and circumstances — This power is not unconstrained and is guided by DoPT Guidelines, requiring consideration of pending or contemplated disciplinary proceedings that could lead to a major penalty — The Central Government can accept a VRS request even if a major penalty is possible, but this requires a conscious and well-informed decision — Appeals allowed, order of Central Government rejecting VRS set aside, and matter remitted for fresh consideration.

Jun 2, 2026 sclaw
Environment

Environment Law — Illegal Sand Mining — Supreme Court’s directions for States to file compliance affidavits — Court expresses displeasure at Rajasthan’s lacklustre response and apathy in implementing directions affecting National Chambal Sanctuary — Rajasthan directed to ensure personal presence of senior officers with compliance reports — Court also directs Madhya Pradesh to address issue of unregistered vehicles.

Jun 2, 2026 sclaw
Labour Cases

Casual Labourers (Grant of Temporary Status and Regularisation) Scheme, 1991 — Temporary status casual labourer — Entitlement to pensionary benefits — Held, entitled even in the absence of formal regularisation, provided eligibility criteria under Rule 10(1-B) of CCS (Temporary Service) Rules, 1965, are fulfilled.

Jun 2, 2026 sclaw