Tax : Leading Judgments of Supreme Court on Tax Laws

Leading Judgments of Supreme Court on Tax Laws

Cross Empowerment : It was held in Armour Security (I) Ltd v. Commissioner, CGST [2025] GCtR 1422 (SC) while dealing with a case of CGST Act, 2017 that "to ensure cross-empowerment across the CGST, SGST, and IGST Acts, Section 6 was incorporated into the statute."

Tax Avoidance : It was held in Vodafone International Holdings B.V. v. Union of India [2012] GCtR 4369 (SC) that "tax avoidance is a problem faced by almost all countries following civil and common law systems and all share the common broad aim, that is to combat it."

Return Repudiation : In ACIT v. Hotel Blue Moon [2010] GCtR 207 (SC), it was held at page 18 that "where the assessing officer in repudiation of the return filed under S. 158 BC(a) of Income-tax Act, 1961 proceeds to make an enquiry, he has necessarily to follow the provisions of Section 142, sub-sections (2) and (3) of Section 143."

Entry Tax : In Jindal Stainless Ltd v. State of Haryana [2016] GCtR 6395 (SC), it was held that "a tax on entry of goods into a local area for use, sale or consumption therein is permissible although similar goods are not produced within the taxing state."

Tax Notice : In CIT v. Laxman Das Khandelwal [2019] GCtR 6396 (SC), it was held that "for Section 292BB of Income-tax Act, 1961 to apply, the notice must have emanated from the department. It is only the infirmities in the manner of service of notice that the Section seeks to cure."

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This short article is written in the memory of Late Sh. R.P. Mishra, Prayagraj.