Supreme Court (SC) Judgements on Finance Act, 2003

Bare Act Title	Category / State
Finance Act, 2003	Direct Tax Laws

List of Judgements

Union of India & Ors. Vs. Future Gaming Solutions Pvt. Ltd. & Anr. Etc.

Judgement Date : february/2025, Citation : 2025 Latest Caselaw 139 SC

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Principal Commissioner of Income Tax, Central-3 Vs. Abhisar Buildwell Pvt. Ltd.

Judgement Date : april/2023, Citation : 2023 Latest Caselaw 371 SC

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Income Tax Officer Vs. Vikram Sujitkumar Bhatia

Judgement Date : april/2023, Citation : 2023 Latest Caselaw 289 SC

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K.L. Swamy Vs. The Commissioner of Income Tax

Judgement Date : january/2023, Citation : 2023 Latest Caselaw 25 SC

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Commissioner of GST and Central Excise Vs. M/s. Citi Bank N.A.

Judgement Date : december/2021, Citation : 2021 Latest Caselaw 661 SC

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M.M. Aqua Technologies Ltd. Vs. The Commissioner of Income Tax, Delhi-III

Judgement Date : august/2021, Citation : 2021 Latest Caselaw 324 SC

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NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION vs. COMMISSIONER OF INCOME TAX-V, DELHI

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 507 SC

Headnote :

A. Under the National Cooperative Development Corporation Act of 1962, specifically Sections 9 and 12, and the Income Tax Act of 1961, Section 56, the determination of whether a specific source of income qualifies as business income requires an examination of what constitutes a business activity. Th...

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UNION OF INDIA vs. U.A.E.EXCHANGE CENTRE

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 329 SC

Headnote :

The Foreign Exchange Regulation Act of 1973, Section 29(1)(a), and the Income Tax Act of 1961, Sections 5 and 9, pertain to the status of a liaison office as a permanent establishment in India. The respondent company, incorporated in the UAE, provides remittance services to transfer funds from the U...

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STATE OF WEST BENGAL vs. CALCUTTA CLUB LIMITED

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 943 SC

Headnote :

IMPORTANTIncorporated Clubs are exempt from GST - The doctrine of mutuality applies to these clubs - Services rendered to members of Incorporated Clubs are not subject to Service Tax.A. Article 366(29-A)(e) of the Constitution of India, 1950 - West Bengal Sales Tax Act, 1994, Sections 2(10) and 9 -...

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UNION OF INDIA vs. M/S UNICORN INDUSTRIES

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 855 SC

Headnote :

A. Under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and Sub-section (1) of Section 5A of the Central Excise Act, 1944, the question arises whether the Union of India can be prevented from revoking the exemption from Excise Duty on tobacco products, which wa...

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PR. COMMISSIONER OF INCOME TAX SHIMLA Vs M/S. AARHAM SOFTRONICS

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 154 SC

Headnote :

The Supreme Court, referencing the Finance Act of 2003 and the Finance Act of 1991, notes that if a significant expansion occurs as defined in clause (ix) of sub-section (8) of Section 80-IC by an undertaking or enterprise within the specified 10-year period, the year in which this substantial expan...

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Commissioner of Income Tax Vs. M/S. Classic Binding Industries [AUGUST 20, 2018]

Judgement Date : august/2018, Citation : 2018 Latest Caselaw 569 SC

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Mahabir Industries Vs. Principal Commissioner of Income Tax [MAY 18, 2018]

Judgement Date : may/2018, Citation : 2018 Latest Caselaw 402 SC

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Godrej & Boyce Manufacturing Company Limited Vs. Dy. Commissioner of Income-Tax & ANR. [MAY 8, 2017]

Judgement Date : may/2017, Citation : 2017 Latest Caselaw 418 SC

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Safety Retreading Company (P) Ltd. Vs. Commissioner of Central Excise, Salem [JANUARY 18, 2017]

Judgement Date : january/2017, Citation : 2017 Latest Caselaw 52 SC

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C.I.T. & ANR. Vs. M/S Yokogawa India Ltd. [DECEMBER 16, 2016]

Judgement Date : december/2016, Citation : 2016 Latest Caselaw 931 SC

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Commissioner of Income Tax-19 Mumbai Vs. M/S. Sarkar Builders [MAY 15, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 394 SC

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M/S. Dharampal Satyapal Ltd. Vs. Deputy Commissioner of Central Excise, Gauhati & Ors. [May 14, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 382 SC

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Hindustan Coca Cola Beverage (P) Ltd. Vs. Union of India and others [September 04, 2014]

Judgement Date : september/2014, Citation : 2014 Latest Caselaw 555 SC

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Commissioner of Income Tax - III Vs. M/S.Calcutta Knitwears, Ludhiana [MARCH 12, 2014]

Judgement Date : march/2014, Citation : 2014 Latest Caselaw 175 SC

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Columbia Sportswear Vs. Director of Income Tax, Bangalore [July 30, 2012]

Judgement Date : july/2012, Citation : 2012 Latest Caselaw 390 SC

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Commr.Of Income Tax Vs. M/S Alom Extructions Limited [2009] INSC 1758 (25 November 2009)

Judgement Date : november/2009, Citation : 2009 Latest Caselaw 947 SC

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M/S Maruti Suzuki Ltd. Vs. Commr.Of Central Excise-Iii,Delhi [2009] INSC 1448 (17 August 2009)

Judgement Date : august/2009, Citation : 2009 Latest Caselaw 694 SC

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Commr.Of I.T.Faridabad Vs. Ghanshyam (Huf) [2009] INSC 1223 (16 July 2009)

Judgement Date : july/2009, Citation : 2009 Latest Caselaw 593 SC

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M/S Kushal Fertilisers (P) Ltd. Vs. Commr.Of Customs & Cen.Excise,Meerut [2009] INSC 962 (6 May 2009)

Judgement Date : may/2009, Citation : 2009 Latest Caselaw 484 SC

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Union of India & Ors. Vs. M/S Martin Lottery Agencies Ltd. [2009] INSC 906 (5 May 2009)

Judgement Date : may/2009, Citation : 2009 Latest Caselaw 452 SC

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Gurcharan Singh Vs. Directorate of Revenue Intelligence [2008] INSC 548 (1 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 303 SC

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Deputy Commissioner of Income Tax,Ahmedabad Vs. M/S. Core Health Care Ltd [2008] INSC 155 (8 February 2008)

Judgement Date : february/2008, Citation : 2008 Latest Caselaw 136 SC

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Commissioner of Central Excise, Delhi Vs. M/S Action Construction Equipment (P) Ltd [2006] Insc 431 (19 July 2006)

Judgement Date : july/2006, Citation : 2006 Latest Caselaw 431 SC

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R.C. Tobacco Pvt. Ltd. & Anr Etc. Vs. Union of India & Ors [2005] Insc 496 (19 September 2005)

Judgement Date : september/2005, Citation : 2005 Latest Caselaw 495 SC

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Gujarat Ambuja Cements Ltd. & ANR Vs. Union of India & ANR [2005] INSC 186 (17 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 186 SC

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Central Acts Categories

Supreme Court (SC) Judgements on Finance Act, 2003

List of Judgements

Union of India &amp; Ors. Vs. Future Gaming Solutions Pvt. Ltd. &amp; Anr. Etc.

Principal Commissioner of Income Tax, Central-3 Vs. Abhisar Buildwell Pvt. Ltd.

Income Tax Officer Vs. Vikram Sujitkumar Bhatia

K.L. Swamy Vs. The Commissioner of Income Tax

Commissioner of GST and Central Excise Vs. M/s. Citi Bank N.A.

M.M. Aqua Technologies Ltd. Vs. The Commissioner of Income Tax, Delhi-III

NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION vs. COMMISSIONER OF INCOME TAX-V, DELHI

UNION OF INDIA vs. U.A.E.EXCHANGE CENTRE

STATE OF WEST BENGAL vs. CALCUTTA CLUB LIMITED

UNION OF INDIA vs. M/S UNICORN INDUSTRIES

PR. COMMISSIONER OF INCOME TAX SHIMLA Vs M/S. AARHAM SOFTRONICS

Commissioner of Income Tax Vs. M/S. Classic Binding Industries [AUGUST 20, 2018]

Mahabir Industries Vs. Principal Commissioner of Income Tax [MAY 18, 2018]

Godrej & Boyce Manufacturing Company Limited Vs. Dy. Commissioner of Income-Tax & ANR. [MAY 8, 2017]

Safety Retreading Company (P) Ltd. Vs. Commissioner of Central Excise, Salem [JANUARY 18, 2017]

C.I.T. & ANR. Vs. M/S Yokogawa India Ltd. [DECEMBER 16, 2016]

Commissioner of Income Tax-19 Mumbai Vs. M/S. Sarkar Builders [MAY 15, 2015]

M/S. Dharampal Satyapal Ltd. Vs. Deputy Commissioner of Central Excise, Gauhati & Ors. [May 14, 2015]

Hindustan Coca Cola Beverage (P) Ltd. Vs. Union of India and others [September 04, 2014]

Commissioner of Income Tax - III Vs. M/S.Calcutta Knitwears, Ludhiana [MARCH 12, 2014]

Columbia Sportswear Vs. Director of Income Tax, Bangalore [July 30, 2012]

Commr.Of Income Tax Vs. M/S Alom Extructions Limited [2009] INSC 1758 (25 November 2009)

M/S Maruti Suzuki Ltd. Vs. Commr.Of Central Excise-Iii,Delhi [2009] INSC 1448 (17 August 2009)

Commr.Of I.T.Faridabad Vs. Ghanshyam (Huf) [2009] INSC 1223 (16 July 2009)

M/S Kushal Fertilisers (P) Ltd. Vs. Commr.Of Customs & Cen.Excise,Meerut [2009] INSC 962 (6 May 2009)

Union of India & Ors. Vs. M/S Martin Lottery Agencies Ltd. [2009] INSC 906 (5 May 2009)

Gurcharan Singh Vs. Directorate of Revenue Intelligence [2008] INSC 548 (1 April 2008)

Deputy Commissioner of Income Tax,Ahmedabad Vs. M/S. Core Health Care Ltd [2008] INSC 155 (8 February 2008)

Commissioner of Central Excise, Delhi Vs. M/S Action Construction Equipment (P) Ltd [2006] Insc 431 (19 July 2006)

R.C. Tobacco Pvt. Ltd. & Anr Etc. Vs. Union of India & Ors [2005] Insc 496 (19 September 2005)

Gujarat Ambuja Cements Ltd. & ANR Vs. Union of India & ANR [2005] INSC 186 (17 March 2005)

State Bare Acts

Union of India & Ors. Vs. Future Gaming Solutions Pvt. Ltd. & Anr. Etc.