Supreme Court ITAT Judgements
20 judgements delivered by the Supreme Court bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
New Delhi Television Ltd. vs. Deputy Commissioner of Income Tax
CIVIL APPEAL NO. 1008 OF 2020Supreme Court3 Apr 2020New Delhi Television Ltd. (NDTV), an Indian company, engaged in running television channels, had a subsidiary, NDTV Network Plc. (NNPLC), based in the United Kingdom. NNPLC issued step-up coupon bonds amounting to US$100 million in July 200…
Read summaryNew Okhla Industrial Development Authority vs. Chief Commissioner of Income Tax & Ors.
CIVIL APPEAL NOS.792-793 OF 2014Supreme Court2 Jul 2018The appellant, New Okhla Industrial Development Authority (NOIDA), challenged the notices issued by the Income Tax Authority under Section 142 of the Income Tax Act, 1961, and the subsequent judgment of the Allahabad High Court dismissing t…
Read summaryUnion of India & Ors. v. Rajeev Bansal
Civil Appeal No 8629 of 2024Supreme Court3 Oct 2024The present batch of appeals involves the interplay of three Parliamentary statutes: the Income Tax Act 1961, the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020, and the Finance Act 2021. The Income Tax Ac…
Read summaryH. Guruswamy & Ors. v. A. Krishnaiah (since deceased) by LRS
CIVIL APPEAL NO. 317 OF 2025Supreme Court8 Jan 2025The case revolves around a property dispute in Byrasandra, Bangalore. Venkatappa purchased the property in 1916 and later divided it with his brother Muniga. Venkatappa filed a suit for injunction in 1960, which was withdrawn. Another suit …
Read summaryBank of Rajasthan Ltd.... Appellant versus Commissioner of Income Tax... Respondent
CIVIL APPEAL NOS. 32913294 OF 2009Supreme Court16 Oct 2024The main issue in this group of appeals is about the treatment to be given to broken period interest. The question is whether a deduction of the broken period interest can be claimed. The case involves a Scheduled Bank governed by the provi…
Read summaryAssistant Commissioner of Income Tax & Anr. Versus M/s. Hotel Blue Moon
CIVIL APPEAL NO.1198 OF 2010Supreme Court2 Feb 2010This is an appeal against the judgment of the High Court of Guwahati in an appeal under Section 260A of the Income Tax Act, 1961. The point raised for determination is whether the issue of notice under Section 143(2) of the Act within the p…
Read summaryState Bank of India vs. Assistant Commissioner of Income Tax
CIVIL APPEAL NO. 8181 OF 2022Supreme Court4 Nov 2022The appellant, State Bank of India, challenged the judgment of the Delhi High Court which dismissed the appeal filed by the appellant and upheld the order passed by the Income Tax Appellate Tribunal (ITAT) dated 09.07.2019. The High Court h…
Read summaryM/s. The Totgars' Cooperative Sale Society Limited vs. Income Tax Officer, Karnataka
CIVIL APPEAL NO. 1622 OF 2010Supreme Court8 Feb 2010The assessee, a cooperative credit society, invested its surplus funds in short-term deposits and government securities. Interest accrued on these investments. The assessee claimed deduction for this interest income under Section 80P(2)(a)(…
Read summarySmt. Badami (Deceased) By her L.R..... Appellant Versus Bhali... Respondent
CIVIL APPEAL No. 1723 OF 2008Supreme Court22 May 2012The case revolves around a family settlement and subsequent litigation over ancestral property. In 1973, Bhali, the respondent, filed a suit against Badami, the appellant, claiming ownership of a share of ancestral land. A consent decree wa…
Read summaryM/S NEW NOBLE EDUCATIONAL SOCIETY AND OTHERS APPELLANT(S) VERSUS THE CHIEF COMMISSIONER OF INCOME TAX AND ANR. RESPONDENT(S)
CIVIL APPEAL NO. 3795 OF 2014Supreme Court19 Oct 2022The subject matter of these appeals is the rejection of the appellants’ claim for registration as a fund or trust or institution or any university or other educational institution set up for the charitable purpose of education, under the In…
Read summaryMajji Sannemma @ Sanyasirao vs. Reddy Sridevi & Ors.
CIVIL APPEAL NO.7696 OF 2021Supreme Court16 Dec 2021The appellant filed a civil suit for permanent injunction against the respondents. The Trial Court dismissed the suit, but the First Appellate Court allowed it. The respondents, after a delay of 1011 days, preferred a Second Appeal before t…
Read summaryMOOL CHANDRA...APPELLANT VERSUS UNION OF INDIA & ANR....RESPONDENTS
CIVIL APPEAL Nos. 8435 - 8436 OF 2024Supreme Court5 Aug 2024The appellant was appointed to Indian Statistical Services in 1982 and was promoted to various positions over the years. He was suspended and charged with deserting his family and living with another woman. An inquiry was conducted, and the…
Read summaryAssistant Commissioner of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority
C.A. No. 21762 of 2017Supreme Court1 Jan 2023The case involves multiple appeals and special leave petitions filed by the Director General of Income Tax, Commissioner of Income Tax, and other officials of the Income Tax department against decisions of various High Courts. The primary q…
Read summaryKewal Krishan v. Rajesh Kumar & Ors.
CIVIL APPEAL NOS. 6989-6992 OF 2021Supreme Court22 Nov 2021The appellant Kewal Krishan and his brother Sudarshan Kumar acquired properties under sale deeds dated 12th August 1976 and 19th October 1976. Kewal Krishan executed a power of attorney in favor of Sudarshan Kumar on 28th March 1980. Acting…
Read summaryKerala State Co-operative Agricultural and Rural Development Bank Ltd. v. The Assessing Officer, Trivandrum and Others
CIVIL APPEAL NO(S).10069 OF 2016Supreme Court14 Sep 2023The case involves the Kerala State Co-operative Agricultural and Rural Development Bank Ltd. (appellant) challenging the orders of the Kerala High Court, the Commissioner of Income Tax (Appeals), and the Income Tax Appellate Tribunal. The a…
Read summaryThe Mavliayi Service Cooperative Bank Ltd. & Ors. vs. Commissioner of Income Tax, Calicut & Anr.
CIVIL APPEAL NOS. 7343-7350 OF 2019Supreme Court12 Jan 2021These appeals have been filed by co-operative societies registered as 'primary agricultural credit societies', together with one 'multi-State co-operative society', raising questions about deductions that can be claimed under section 80P(2)…
Read summaryPrincipal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd. and others
CIVIL APPEAL NO. 6580 OF 2021Supreme Court24 Apr 2023The case involves a group of appeals concerning the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue has filed appeals against orders passed by various High Courts, which held that in the absence of incriminat…
Read summaryCheckmate Services P. Ltd. v Commissioner of Income Tax-I
C.A. No. 2833 of 2016Supreme Court12 Oct 2022The case involves the interpretation of Section 36(1)(va) and Section 43B of the Income Tax Act, 1961, concerning whether the appellant assessees are entitled to a deduction of amounts deposited towards contributions in terms of various pro…
Read summaryUnion of India & Ors...Appellant (S) Versus Ashish Agarwal..Respondent (S)
CIVIL APPEAL NO. 3005/2022Supreme Court4 May 2022The case involves reassessment notices issued by the Revenue under section 148 of the Income Tax Act, 1961, which were challenged by various assessees in multiple High Courts. The High Courts held that the reassessment notices issued after …
Read summarySh. Sanjeev Lal Etc. Etc. Appellants Versus Commissioner of Income Tax, Chandigarh & Anr. Respondents
CIVIL APPEAL Nos.5899-5900 OF 2014Supreme Court1 Jul 2014Shri Amrit Lal, the owner of a residential house, executed a Will giving life interest to his wife and upon her death, the house was to be given to his grandchildren. Upon the death of Shri Amrit Lal's wife, the ownership of the house came …
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