Case Law › Supreme Court

Supreme Court Income Tax Case Laws

Case	Date	Outcome	In favour
[2025] 3 S.C.R. 841	Mar 2025	allowed	Assessee
[2025] 2 S.C.R. 476	Feb 2025	other	—
[2025] 1 S.C.R. 431	Jan 2025	dismissed	Assessee
[2024] 10 S.C.R. 860	Oct 2024	allowed	Assessee
[2024] 2 S.C.R. 1001	Feb 2024	other	—
[2023] 12 S.C.R. 590	Sep 2023	dismissed	Assessee
[2023] 7 S.C.R. 85	Apr 2023	allowed	Revenue
[2023] 4 S.C.R. 430	Apr 2023	allowed	Assessee
[2023] 8 S.C.R. 452	Apr 2023	dismissed	Revenue
[2023] 1 S.C.R. 865	Jan 2023	partly allowed	Partly
[2022] 10 S.C.R. 51	Nov 2022	dismissed	Revenue
[2022] 8 S.C.R. 581	Nov 2022	other	—
[2022] 18 S.C.R. 1082	Oct 2022	dismissed	Revenue
[2022] 10 S.C.R. 1065	Oct 2022	dismissed	Revenue
[2022] 17 S.C.R. 1058	Aug 2022	other	—
[2022] 14 S.C.R. 1078	Mar 2022	allowed	Revenue
[2022] 2 S.C.R. 126	Feb 2022	dismissed	Revenue
[2021] 8 S.C.R. 237	Aug 2021	allowed	Assessee
[2021] 4 S.C.R. 190	Apr 2021	other	—
[2021] 4 S.C.R. 1	Apr 2021	dismissed	Assessee
[2021] 1 S.C.R. 78	Jan 2021	other	—
[2020] 6 S.C.R. 486	Jul 2020	dismissed	Assessee
[2020] 6 S.C.R. 719	Jun 2020	dismissed	Revenue
[2020] 11 S.C.R. 200	Apr 2020	dismissed	Revenue
[2020] 4 S.C.R. 581	Apr 2020	allowed	Assessee
[2019] 15 S.C.R. 196	Dec 2019	dismissed	Revenue
[2019] 17 S.C.R. 139	Nov 2019	dismissed	Revenue
[2019] 10 S.C.R. 24	Aug 2019	dismissed	Assessee
[2019] 8 S.C.R. 183	May 2019	other	—
[2019] 6 S.C.R. 188	Apr 2019	other	—
[2019] 4 S.C.R. 928	Mar 2019	allowed	Assessee
[2019] 4 S.C.R. 409	Feb 2019	other	—
[2018] 7 S.C.R. 866	Jul 2018	dismissed	Assessee
[2018] 7 S.C.R. 888	Jul 2018	dismissed	Revenue
[2018] 5 S.C.R. 710	May 2018	allowed	Revenue
[2018] 5 S.C.R. 595	Apr 2018	allowed	Revenue
[2018] 5 S.C.R. 607	Apr 2018	other	—
[2018] 4 S.C.R. 328	Apr 2018	dismissed	Assessee
[2018] 7 S.C.R. 1067	Apr 2018	dismissed	Assessee
[2018] 3 S.C.R. 287	Apr 2018	allowed	Assessee
[2018] 10 S.C.R. 481	Feb 2018	allowed	Assessee
[2018] 1 S.C.R. 502	Jan 2018	dismissed	Assessee
[2017] 12 S.C.R. 1083	Dec 2017	dismissed	Assessee
[2017] 12 S.C.R. 644	Nov 2017	allowed	Assessee
[2017] 11 S.C.R. 399	Oct 2017	other	—
[2017] 10 S.C.R. 157	Oct 2017	dismissed	Assessee
[2017] 10 S.C.R. 104	Oct 2017	dismissed	Revenue
[2017] 8 S.C.R. 463	Aug 2017	dismissed	Assessee
[2017] 3 S.C.R. 836	May 2017	dismissed	Revenue
[2017] 2 S.C.R. 152	Apr 2017	other	—
[2016] 12 S.C.R. 1	Oct 2016	partly allowed	Partly
[2016] 4 S.C.R. 1010	May 2016	other	—
[2016] 4 S.C.R. 867	May 2016	other	—
[2015] 12 S.C.R. 55	Nov 2015	allowed	Assessee
[2015] 9 S.C.R. 289	Sep 2015	allowed	Revenue
[2015] 9 S.C.R. 992	Jul 2015	dismissed	Revenue
[2015] 7 S.C.R. 56	May 2015	dismissed	Assessee
[2015] 6 S.C.R. 782	May 2015	other	—
[2015] 4 S.C.R. 413	Apr 2015	other	—
[2015] 3 S.C.R. 365	Mar 2015	dismissed	Revenue
[2014] 7 S.C.R. 336	Apr 2014	dismissed	Revenue
[2014] 3 S.C.R. 298	Feb 2014	other	—
[2014] 2 S.C.R. 175	Jan 2014	dismissed	Revenue
[2013] 7 S.C.R. 813	Aug 2013	dismissed	Revenue
[2012] 8 S.C.R. 849	Sep 2012	allowed	Assessee
[2012] 7 S.C.R. 187	Jul 2012	other	—
[2011] 3 S.C.R. 366	Mar 2011	other	—
[2010] 14 S.C.R. 523	Dec 2010	dismissed	Revenue
[2010] 10 S.C.R. 1142	Sep 2010	allowed	Assessee
[2010] 4 S.C.R. 721	Apr 2010	allowed	Assessee
[2010] 2 S.C.R. 282	Feb 2010	dismissed	Assessee
[2010] 1 S.C.R. 543	Jan 2010	dismissed	Assessee
[2010] 1 S.C.R. 16	Jan 2010	allowed	Assessee
[2008] 14 S.C.R. 385	Oct 2008	other	—
[2008] 14 S.C.R. 63	Oct 2008	allowed	Assessee
[2008] 13 S.C.R. 421	Sep 2008	dismissed	Assessee
[2008] 12 S.C.R. 1168	Sep 2008	dismissed	Assessee
[2008] 12 S.C.R. 943	Aug 2008	dismissed	Revenue
[2008] 12 S.C.R. 387	Aug 2008	dismissed	Revenue
[2008] 6 S.C.R. 211	Apr 2008	allowed	Assessee
[2008] 5 S.C.R. 42	Mar 2008	other	—
[2008] 2 S.C.R. 658	Feb 2008	partly allowed	Partly
[2008] 2 S.C.R. 650	Feb 2008	dismissed	Assessee
[2008] 1 S.C.R. 136	Jan 2008	dismissed	Assessee
[2007] 13 S.C.R. 958	Dec 2007	allowed	Revenue
[2007] 13 S.C.R. 376	Dec 2007	other	—
[2007] 12 S.C.R. 962	Dec 2007	dismissed	Assessee
[2007] 12 S.C.R. 561	Nov 2007	dismissed	Revenue
[2007] 12 S.C.R. 601	Nov 2007	dismissed	Revenue
[2007] 12 S.C.R. 585	Nov 2007	allowed	Revenue
[2007] 12 S.C.R. 552	Nov 2007	allowed	Assessee
[2007] 9 S.C.R. 831	Sep 2007	dismissed	Revenue
[2007] 7 S.C.R. 288	May 2007	partly allowed	Partly
[2007] 6 S.C.R. 680	May 2007	allowed	Revenue
[2007] 5 S.C.R. 622	Apr 2007	dismissed	Assessee
[2007] 4 S.C.R. 628	Mar 2007	other	—
[2007] 4 S.C.R. 245	Mar 2007	other	—
[2007] 3 S.C.R. 61	Feb 2007	allowed	Assessee
[2007] 1 S.C.R. 112	Jan 2007	partly allowed	Partly
[2006] SUPP. 10 S.C.R. 1092	Dec 2006	dismissed	Revenue
[2006] SUPP. 6 S.C.R. 561	Sep 2006	dismissed	Assessee
[2006] SUPP. 5 S.C.R. 730	Sep 2006	dismissed	Revenue
[2006] SUPP. 1 S.C.R. 628	May 2006	partly allowed	Partly
[2006] 1 S.C.R. 811	Jan 2006	allowed	Assessee
[2005] SUPP. 5 S.C.R. 459	Nov 2005	dismissed	Revenue
[2005] SUPP. 5 S.C.R. 302	Nov 2005	allowed	Assessee
[2005] SUPP. 4 S.C.R. 1	Oct 2005	dismissed	Revenue
[2005] 2 S.C.R. 263	Feb 2005	other	—
[2004] SUPP. 1 S.C.R. 339	Apr 2004	allowed	Revenue
[2003] SUPP. 1 S.C.R. 388	Jul 2003	allowed	Assessee
[2003] 1 S.C.R. 614	Jan 2003	dismissed	Revenue
[2002] SUPP. 5 S.C.R. 648	Dec 2002	dismissed	Revenue
[2002] SUPP. 5 S.C.R. 424	Dec 2002	allowed	Revenue
[2002] SUPP. 5 S.C.R. 387	Dec 2002	partly allowed	Partly
[2002] SUPP. 4 S.C.R. 650	Dec 2002	allowed	Revenue
[2002] SUPP. 4 S.C.R. 348	Nov 2002	allowed	Assessee
[2002] SUPP. 2 S.C.R. 123	Sep 2002	dismissed	Revenue
[2002] 2 S.C.R. 1047	Apr 2002	allowed	Assessee
[2001] 2 S.C.R. 349	Mar 2001	allowed	Revenue
[2001] 2 S.C.R. 255	Mar 2001	other	—
[2001] 2 S.C.R. 64	Feb 2001	allowed	Revenue
[2001] 1 S.C.R. 727	Jan 2001	partly allowed	Partly
[2000] SUPP. 5 S.C.R. 285	Dec 2000	dismissed	Revenue
[2000] SUPP. 2 S.C.R. 261	Aug 2000	partly allowed	Partly
[2000] SUPP. 1 S.C.R. 338	May 2000	other	—
[2000] 3 S.C.R. 179	Apr 2000	dismissed	Revenue
[2000] 2 S.C.R. 290	Mar 2000	allowed	Assessee
[2000] 1 S.C.R. 1185	Feb 2000	dismissed	Revenue
[2000] 1 S.C.R. 863	Feb 2000	allowed	Assessee
[2000] 1 S.C.R. 744	Feb 2000	dismissed	Revenue
[1999] SUPP. 4 S.C.R. 135	Oct 1999	other	—
[1999] SUPP. 2 S.C.R. 44	Aug 1999	dismissed	Revenue
[1999] 2 S.C.R. 699	Apr 1999	allowed	Revenue
[1999] 2 S.C.R. 601	Apr 1999	dismissed	Assessee
[1999] 2 S.C.R. 383	Apr 1999	dismissed	Revenue
[1999] 2 S.C.R. 17	Mar 1999	dismissed	Revenue
[1999] 1 S.C.R. 1207	Mar 1999	dismissed	Assessee
[1999] 1 S.C.R. 955	Mar 1999	allowed	Assessee
[1999] 1 S.C.R. 948	Mar 1999	dismissed	Revenue
[1999] 1 S.C.R. 454	Feb 1999	dismissed	Revenue
[1999] 1 S.C.R. 375	Feb 1999	dismissed	Assessee
[1998] SUPP. 3 S.C.R. 647	Dec 1998	allowed	Assessee
[1998] SUPP. 3 S.C.R. 680	Dec 1998	dismissed	Assessee
[1998] SUPP. 3 S.C.R. 532	Dec 1998	partly allowed	Partly
[1998] SUPP. 2 S.C.R. 707	Nov 1998	allowed	Revenue
[1998] 3 S.C.R. 458	May 1998	dismissed	Assessee
[1998] 3 S.C.R. 197	May 1998	dismissed	Assessee
[1998] 2 S.C.R. 253	Mar 1998	allowed	Revenue
[1998] 2 S.C.R. 22	Mar 1998	allowed	Revenue
[1998] 1 S.C.R. 1069	Feb 1998	allowed	Assessee
[1998] 1 S.C.R. 871	Feb 1998	dismissed	Assessee
[1998] 1 S.C.R. 653	Feb 1998	allowed	Assessee
[1998] 1 S.C.R. 519	Feb 1998	dismissed	Assessee
[1997] SUPP. 6 S.C.R. 325	Dec 1997	dismissed	Revenue
[1997] SUPP. 4 S.C.R. 189	Sep 1997	other	—
[1997] SUPP. 3 S.C.R. 612	Aug 1997	partly allowed	Partly
[1997] SUPP. 3 S.C.R. 466	Aug 1997	allowed	Assessee
[1997] SUPP. 3 S.C.R. 366	Aug 1997	dismissed	Assessee
[1997] SUPP. 2 S.C.R. 89	Jul 1997	allowed	Assessee
[1997] SUPP. 1 S.C.R. 586	Jul 1997	dismissed	Revenue
[1997] SUPP. 1 S.C.R. 555	Jul 1997	allowed	Revenue
[1997] SUPP. 1 S.C.R. 263	May 1997	dismissed	Assessee
[1997] 3 S.C.R. 1005	Apr 1997	dismissed	Assessee
[1997] 3 S.C.R. 965	Apr 1997	allowed	Assessee
[1997] 3 S.C.R. 907	Apr 1997	allowed	Assessee
[1997] 3 S.C.R. 593	Apr 1997	other	—
[1997] 3 S.C.R. 575	Apr 1997	other	—
[1997] 2 S.C.R. 991	Mar 1997	dismissed	Revenue
[1997] 2 S.C.R. 793	Mar 1997	other	—
[1997] 2 S.C.R. 524	Feb 1997	dismissed	Revenue
[1996] SUPP. 9 S.C.R. 782	Dec 1996	dismissed	Revenue
[1996] SUPP. 9 S.C.R. 775	Dec 1996	allowed	Assessee
[1996] SUPP. 8 S.C.R. 879	Nov 1996	dismissed	Revenue
[1996] SUPP. 7 S.C.R. 767	Oct 1996	allowed	Assessee
[1996] SUPP. 7 S.C.R. 81	Sep 1996	partly allowed	Partly
[1996] SUPP. 5 S.C.R. 785	Sep 1996	other	—
[1996] SUPP. 4 S.C.R. 651	Aug 1996	allowed	Revenue
[1996] SUPP. 3 S.C.R. 567	Jul 1996	allowed	Assessee
[1996] 3 S.C.R. 1200	Apr 1996	allowed	Revenue
[1996] 3 S.C.R. 187	Mar 1996	allowed	Revenue
[1996] 2 S.C.R. 713	Feb 1996	partly allowed	Partly
[1996] 1 S.C.R. 841	Jan 1996	allowed	Revenue
[1996] 1 S.C.R. 367	Jan 1996	other	—
[1996] 1 S.C.R. 365	Jan 1996	other	—
[1996] 1 S.C.R. 197	Jan 1996	allowed	Revenue
[1995] SUPP. 6 S.C.R. 543	Dec 1995	allowed	Revenue
[1995] SUPP. 5 S.C.R. 285	Nov 1995	allowed	Assessee
[1995] SUPP. 4 S.C.R. 348	Oct 1995	dismissed	Assessee
[1995] SUPP. 4 S.C.R. 41	Sep 1995	dismissed	Revenue
[1995] SUPP. 3 S.C.R. 642	Sep 1995	allowed	Assessee
[1995] SUPP. 2 S.C.R. 181	Jul 1995	allowed	Revenue
[1994] 3 S.C.R. 374	Apr 1994	dismissed	Revenue
[1994] 2 S.C.R. 247	Mar 1994	dismissed	Revenue
[1993] SUPP. 3 S.C.R. 512	Nov 1993	dismissed	Revenue
[1993] SUPP. 3 S.C.R. 502	Nov 1993	other	—
[1993] SUPP. 2 S.C.R. 264	Sep 1993	dismissed	Revenue
[1993] SUPP. 1 S.C.R. 800	Aug 1993	dismissed	Revenue
[1993] 3 S.C.R. 606	May 1993	allowed	Assessee
[1993] 3 S.C.R. 446	Apr 1993	dismissed	Revenue
[1993] 3 S.C.R. 86	Apr 1993	dismissed	Assessee

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