Court index
Supreme Court of India tax cases
Seeded tax cases from the Supreme Court of India in India.
Country
India
Court
Supreme Court of India
Cases
8
2022
Principal Commissioner of Income Tax-III, Bangalore v Wipro Limited
Civil Appeal No 1449 of 2022
An assessee who has claimed an exemption under section 10B of the Income-tax Act, 1961 cannot withdraw the exemption claim and instead carry forward losses by filing a revised return after the prescribed time limit under the proviso to section 10B(8); the conditions of section 10B(8) are mandatory, not directory.
2021
Mitsubishi Corporation v Commissioner of Income Tax, Delhi
Civil Appeal No 7144 of 2014
The obligation to pay advance tax under section 209 of the Income-tax Act 1961, as it stood before the 2012 amendment, is computed after reducing tax deductible at source on the payee's income; a non-resident assessee whose income is liable to TDS is not also liable to interest under section 234B for shortfall in advance tax.
2021
Engineering Analysis Centre of Excellence Pvt Ltd v. CIT
(2021) 432 ITR 471 (SC)
Payments for shrink-wrapped software licenses by Indian end-users to foreign software providers are not royalty under the relevant tax treaty, but business income, and not taxable in India in the absence of a PE.
2012
Vodafone International Holdings B.V. v. Union of India
(2012) 6 SCC 613
Sale of shares of a foreign holding company that indirectly owns Indian assets was not taxable in India under the Income-tax Act 1961 as it stood prior to retrospective amendments.
2010
Commissioner of Income Tax v Kanchanganga Sea Foods Ltd
[2010] 325 ITR 540 (SC)
Charter hire payments made in kind, by allowing a non-resident foreign owner to take fish caught from Indian waters out of the country, constitute income accruing or arising in India and the Indian charterer is obliged to deduct tax at source under section 195.
2007
Director of Income Tax v. Morgan Stanley & Co. Inc.
(2007) 292 ITR 416 (SC)
A captive Indian back-office service provider does not constitute a PE of its US parent under the US-India tax treaty where transactions are at arm's length and the captive performs only back-office support functions.
2003
Union of India v. Azadi Bachao Andolan
(2003) 263 ITR 706 (SC)
Tax-residency certificate issued by Mauritius was conclusive proof of residency for the purpose of the India-Mauritius tax treaty.
1985
McDowell & Co. Ltd. v. Commercial Tax Officer
(1985) 154 ITR 148 (SC)
Tax avoidance through colorable devices is not permitted, and the court will look to the substance of a transaction in fiscal matters.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.