Income Tax Act, 1961
33 Supreme Court judgments considering this law. Search within these.
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Delhi Development Authority v. Corporation Bank & Ors.
Whether in the facts and circumstances of the case, the auction was per se illegal being conducted in violation of the terms and conditions of the lease deed and the provisions of the Income Tax Act, 1961 and Income Tax…
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Sanjabij Tari v. Kishore S. Borcar & Anr.
The present appeal has been filed challenging the ex-parte judgment and order dated 16.04.2009 passed by the High Court acquitting the respondent no.1-accused u/s.138 of the Negotiable Instruments Act, 1881 and reversing the…
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ITC Limited v. State of Karnataka & Anr.
Whether the inspection and seizure conducted by Respondent No.2 u/s.15, Legal Metrology Act, 2009 without obtaining a prior warrant, was unlawful and violative of the principles of natural justice, thereby justifying invocation…
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Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (Investigation)
Whether continuation of the prosecution initiated by the revenue u/s.276C(1), Income Tax Act, 1961 against the appellant after passing an order by the Settlement Commission, would amount to abuse of process of Court; whether in…
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& Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.
The present matter raised important questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income Tax Act, 1961. The question for consideration was on the applicability of Section…
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Gujarat Urja Vikas Nigam Limited v. Green Infra Corporate Wind Private Limited and Others Etc.
Whether the four respondent companies were entitled to approach the Gujarat Electricity Regulatory Commission (GERC) for determination of the tariff for procurement of power by Appellant-GUVNL from their wind energy projects.
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Hyatt International Southwest Asia Ltd v. Additional Director of Income Tax
Issue arose whether the appellant, a tax resident of the UAE, has a Permanent Establishment-PE in India u/Art.5(1) of the Indo-UAE Double Taxation Avoidance Agreement-DTAA, and consequently, whether its income derived under the…
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Jaykishor Chaturvedi & Etc. v. Securities and Exchange Board of India
Whether interest on penalties imposed by the Adjudicating Officer is payable by the appellants, and if so, from which date-whether from the date of the adjudication orders passed by the Adjudicating Officer or the demand notices…
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Shital Fibers Limited v. Commissioner of Income Tax
Deductions claimed cumulatively under the provisions of s.80-HHC and s.80-IA or s.80-IB under Heading ‘C’ of Chapter VI-A, Income Tax Act, 1961, if can be allowed; scope of restriction u/sub-section (9) of s.80-IA, Income Tax…
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Aman Bhatia v. State (GNCT of Delhi)
Issue arose whether the High Court was right in holding that a licensed stamp vendor falls within the ambit of a public servant for the purposes of Prevention of Corruption Act, 1988; and whether the conviction of the…
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Larsen and Toubro Limited v. Puri Construction Pvt. Ltd. and Others
In petition u/s.34, Arbitration and Conciliation Act, 1996, Single Judge had set aside the Arbitral Award. Division Bench in appeal thereagainst u/s.37, Arbitration Act by way of the impugned judgment, inter alia upheld the…
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The Correspondence, Rbanms Educational Institution v. B. Gunashekar & Another
Issue arose as regards the correctness of the order passed by the High Court and the trial court rejecting the application filed by the appellant u/Ord.VII r.11(a) and (d) CPC for the rejection of plaint.
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G.V. Adhimoolam & Ors. v. The Inspector of Police & Anr.
Matter pertains to the sustainability of the order passed by the High Court rejecting the petition of the appellants seeking quashing of complaint against them.
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Madhya Pradesh Road Development Corporation v. Vincent Daniel and Others
The issue relates to the applicability of the “theory of deduction” for determining the compensation payable under The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.
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Vaibhav Goel & Anr. v. Deputy Commissioner of Income Tax & Anr.
Matter pertains to the validity of the income tax dues of the corporate debtor owed to the Central Government, when not a part of the approved Resolution Plan.
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K. Krishnamurthy v. The Deputy Commissioner of Income Tax
Matter pertains to imposition of penalty u/s.271AAA of the Income Tax Act, 1961 on undisclosed income in the specified previous year.
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Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax & Anr
Whether an offence u/s.276CC of the Income Tax Act, 1961 could be said to have been committed on the actual date of filing of return of income or on the day immediately after the due date for filing of returns as per s.139(1) of…
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Principal Commissioner of Income Tax-4 & Anr. v. M/S Jupiter Capital Pvt. Ltd.
Whether reduction in share capital is covered under “sale, exchange or relinquishment of the asset” used in Section 2(47) of the Income Tax Act, 1961.
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Basudev Dutta v. The State of West Bengal & Ors.
Issue arose as regards the correctness of the termination order of the appellant-employee after rendering 26 years of service, based on the police verification report that he was considered ‘unsuitable’ for employment to the post.
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IN RE : SECTION 6A OF THE CITIZENSHIP ACT 1955 versus
Issue arose as regards the constitutional validity of s.6A of the Citizenship Act; does s.6A offend preambular values like fraternity; s.6A, if ultra vires Part II of the Constitution; does s.6A create an unreasonable…
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Bank of Rajasthan Ltd. v. Commissioner of Income Tax
Issue arose as regards the treatment to be given to broken period interest, whether a deduction of the broken period interest can be claimed by the Bank, purchaser of the government Securities.
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Union of India & Ors. v. Rajeev Bansal
Whether after 01 April 2021, the Income Tax Act, 1961 has to be read along with the substituted provisions; whether Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 (TOLA) will continue to apply…
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Ravi Agrawal v. Union of India & Another
Matter pertains to the issue that if the amendment to s.80DD of the Income Tax Act, 1961 can be given retrospective effect.
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Tusharbhai Rajnikantbhai Shah v. Kamal Dayani & Ors.
Accused-petitioner was granted absolute interim protection of anticipatory bail by Supreme Court, until modified or altered upon final disposal of the present SLP which was pending consideration before this Court. However, in…
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Industries Ltd. v. Union of India [2000] Supp. 4 SCR 44 : (2001) 1
The questions which arose for determination are as to what is the true nature of royalty determined u/s.9 r/w s.15(1) of the Mines and Minerals (Development and Regulation) Act, 1957; whether royalty is in the nature of tax; what…
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The Excise Commissioner Karnataka & Anr. v. Mysore Sales International Ltd. & Ors.
Whether provisions of Section 206C of the Income Tax Act is applicable in respect of the appellant and whether the liquor vendors (contractors) who bought the vending rights from the appellant on auction, can be termed as “buyer”…
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Shaji Poulose v. Institute of Chartered Accountants of India & Others
Council of the Institute of Chartered Accountants of India, if competent to impose, by way of Guidelines, a numerical restriction on the maximum number of tax audits that could be accepted by a Chartered Accountant, u/s. 44AB of…
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All India Bank Officers’ Confederation v. The Regional Manager, Central Bank of India and Others
I. Does Section 17(2)(viii) of the Income Tax Act, 1961 and/ or Rule 3(7)(i) of the Income Tax Rules, 1962 lead to a delegation of the ‘essential legislative function’ to the Central Board of Direct Taxes? II. Is Rule 3(7)(i) of…
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Puneet Sabharwal v. CBI
The charges were framed against the appellants. While the charge against the appellant-P was u/s. 109 IPC r/w. s.13(1) (e) and 13(2) of the Prevention of Corruption Act, 1988, the charge against appellant-R was u/s. 13(1)(e) r/w.…
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High Court Bar Association, Allahabad v. State of U.P. & Ors.
What is the object behind passing interim orders; Whether the High Courts are empowered to vacate or modify interim relief; Whether an interim order can come to an end automatically only due to the lapse of time; What is the…
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Bharti Cellular Limited (Now Bharti Airtel Limited) v. Assistant
The liability to deduct tax at source u/s.194-H, Income Tax Act, 1961 on the amount which, as per the Revenue, is a commission payable to an agent by the assessees-cellular mobile telephone service providers under the…
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Association for Democratic Reforms & Anr. v. Union of India & Ors.
The matter pertains to the constitutional validity of the Electoral Bond Scheme which introduced anonymous financial contributions to political parties; as also the constitutional validity of the provisions of the Finance Act…
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M/S Mangalam Publications, Kottayam v. Commissioner of Income Tax, Kottayam
Reopening of a concluded assessment-reassessment u/s. 147 of the Income Tax Act, 1961 following issuance of notice u/s. 148 of the Act, legally sustainable or bad in law.