Hyatt International Southwest Asia Ltd. vs Additional Director of Income Tax
SC · 24 July 2025
[2025] 7 S.C.R. 1497 : 2025 INSC 891
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 un…
Vodafone Idea Ltd. (Earlier Known As Vodafone Mobile Services Limited) vs Assistant Commissioner of Income Tax Circle 26 (2) & Anr.
SC · 29 April 2020
[2020] 11 S.C.R. 200 : 2020 INSC 378
Income Tax Act, 1961: s.143(1) and s.143(2) – Exercise of power under – Distinction between – Held: Under s.143(1), the matter is processed, only to check whether any apparent inconsistencies are evident on the face of t…
Basir Ahmed Sisodiya vs The Income Tax Officer
SC · 24 April 2020
[2020] 4 S.C.R. 581 : 2020 INSC 352
Income Tax Act, 1961 – ss.68, 143, 144, 145, 271 – Assessing Officer, inter alia, relying on the Balance Sheet and the books of account, added the credits amounting to Rs.2,26,000/- in declared income of the appellant-as…
M/s Dalmia Power Limited & Anr. vs The Assistant Commissioner of Income Tax Circle 1, Trichy
SC · 18 December 2019
[2019] 18 S.C.R. 1236 : 2019 INSC 1410
Income Tax Act, 1961 – ss.139 (5), 143(2) – Companies Act, 2013 – ss.230-252 – Appellant Nos. 1 & 2 filed its original return of Income u/s. 139(1) of the Act, 1961 for A.Y. 2016-17 on 30.09.2016 and 30.11.2016 respectiv…
Principal Commissioner of Income Tax, Mumbai vs M/s I-Ven Interactive Limited, Mumbai
SC · 18 October 2019
[2019] 13 S.C.R. 509 : 2019 INSC 1166
Income Tax Act, 1961 – s.142(1), Proviso to s.143(2) – Respondent-assessee company filed return of income for 2006-07, declaring total income of Rs.3,38,71,716/-, under E-Module Scheme – Notice u/s.143(2) issued to the a…
Pr. Commissioner of Income Tax, New Delhi vs Maruti Suzuki India Limited
SC · 25 July 2019
[2019] 9 S.C.R. 799 : 2019 INSC 815
Income Tax Act, 1961 – ss.143(2), 292B and ss.2(31), 92CA(3), 142(1), 144C (15)(b), 148, 153(1), 153(4), 170(2), 260A – Assessee, joint venture between Suzuki Motor Corporation and Maruti Suzuki India Limited (MSIL) was…
