Supreme Court of India
14,826 judgments
Deputy Commissioner of Income Tax, Chennai v. T. Jayachandran
The Supreme Court upheld that a broker holding money in trust for a principal does not have taxable income in respect of such money, affirming reliance on criminal court findings to determine agency in tax proceedings.
Deputy Commissioner of Income Tax, Chennai v. T. Jayachandran
The Supreme Court upheld the High Court's decision that additional interest payable to PSUs held by a broker acting as agent does not constitute his income and dismissed the Revenue's appeal.
Tapan Kumar Dutta v. Commissioner of Income Tax, West Bengal
The Supreme Court upheld the validity of a second notice under Section 158BD of the Income Tax Act, confirming that an Assessing Officer can proceed against a person other than the searched individual upon satisfaction that undisclosed income belongs to such person.
Tapan Kumar Dutta v. Commissioner of Income Tax, West Bengal
The Supreme Court upheld the validity of a second notice under Section 158BD of the Income Tax Act, confirming that an Assessing Officer can proceed against a person other than the searched person upon recording prima facie satisfaction of undisclosed income belonging to such person.
The State of West Bengal v. West Bengal Dairymens Association
The Supreme Court directed the State of West Bengal to grant Career Advancement Scheme benefits to employees despite prior pay-scale benefits under a merger, with appropriate monetary adjustments.
The State of West Bengal v. West Bengal Dairymens Association
The Supreme Court directed the State of West Bengal to grant CAS/MCAS benefits to employees despite prior merger pay benefits, with appropriate adjustment, resolving the pay fixation dispute.
Commissioner of Income Tax Kolkata XII v. M/s Calcutta Export Company
The Supreme Court held that the 2010 amendment to Section 40(a)(ia) of the Income Tax Act is retrospective from 2005-06, allowing deduction of expenditure where TDS was deposited before the return filing due date.
Commissioner of Income Tax Kolkata XII v. M/s Calcutta Export Company
The Supreme Court held that the 2010 amendment to Section 40(a)(ia) of the Income Tax Act is retrospective from Assessment Year 2005-06, allowing deduction of expenses where TDS was paid by the due date of filing the return.
Union of India v. Pirthwi Singh
The Supreme Court dismissed the Union of India's frivolous appeal with costs, emphasizing the government's duty to act as a responsible litigant and adhere to its National Litigation Policy to reduce unnecessary litigation.
Union of India v. Pirthwi Singh
The Supreme Court dismissed the Union of India's frivolous appeal filed after repeated dismissals on the same issue, imposing costs to enforce adherence to the National Litigation Policy and deter unnecessary government litigation.
Tamil Nadu Medical Officers Association v. Union of India
The Supreme Court held that States cannot provide separate reservations for in-service candidates in postgraduate medical degree courses contrary to the MCI regulations, affirming the Union's exclusive power to determine educational standards under Entry 66 of List I.
B.L. Passi v. Commissioner of Income Tax, Delhi
The Supreme Court held that the appellant was not entitled to deduction under Section 80-O of the Income Tax Act for alleged technical services due to lack of proof and documentary evidence, affirming the denial of deduction.
B.L. Passi v. Commissioner of Income Tax, Delhi
The Supreme Court held that the appellant was not entitled to deduction under Section 80-O of the Income Tax Act, 1961, as the services rendered did not qualify as technical services supported by requisite evidence.
Ramsingshbhai Jerambhai v. State of Gujarat and Others
The Supreme Court held that revision of compensation under Section 28A of the Land Acquisition Act, 1894 is not permissible against a High Court judgment passed in an appeal under Section 54.
Ramsinghbhai Jerambhai v. Gujarat State and Others
The Supreme Court held that reassessment of compensation under Section 28A of the Land Acquisition Act, 1894 is not permissible after appellate court decisions under Section 54, limiting the scope of reassessment to original court decisions only.
Ramsingbhai Jerambhai v. State of Gujarat
The Supreme Court held that redetermination of compensation under Section 28A of the Land Acquisition Act, 1894 is permissible only based on Reference Court awards and not appellate court judgments under Section 54.
Delhi Administration v. Vidya Gupta
Storing adulterated food intended for manufacturing food for sale is an offence under the Prevention of Food Adulteration Act, and the Director's certificate is conclusive evidence overriding the Public Analyst's report.
Commissioner of Income Tax, Delhi-1 v. M/s Container Corporation of India Ltd.
The Supreme Court upheld the entitlement of Inland Container Depots to claim deduction under Section 80-IA of the Income Tax Act for assessment years 2003-06, affirming the validity of CBDT Notifications and classifying ICDs as inland ports.
Commissioner of Income Tax, Delhi-1 v. M/s Container Corporation of India Ltd.
The Supreme Court upheld the entitlement of Inland Container Depots to claim deduction under Section 80-IA of the Income Tax Act for specified assessment years, affirming the validity of CBDT notifications and classifying ICDs as infrastructure facilities.
Commissioner of Income Tax, Central-III v. HCL Technologies Ltd.
The Supreme Court held that expenses excluded from export turnover under Section 10A of the Income Tax Act must also be excluded from total turnover for deduction computation, dismissing the Revenue's appeals.