Dr. Subramanian Swamy v. Director, Central Bureau of Investigation and Another

8 SCC 682Supreme Court of India2014#4236 most cited

What is Dr. Subramanian Swamy v. Director, Central Bureau of Investigation and Another authority for?

The principle of non-discrimination requires that residents and non-residents receive the same treatment under the Income Tax Act and Double Taxation Avoidance Agreements (DTAA).

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2021.

Also referred to as

Dr. Subramanian Swamy v. Director · CBI · Section 201 · non-resident discrimination · resident discrimination · DTAA · equal treatment · limitation period

Judgments citing Dr. Subramanian Swamy v. Director, Central Bureau of Investigation and Another

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

…1983) 4 SCC 508 82. (1970) 1 SCC 248 83. (1981) 4 SCC 675 84. AIR 1952 SC 75 85. AIR 1951 SC 41 86. (2003) 4 SCC 104 at 120 87. (2001) 1 SCC 442 88. (1997) 9 SCC 495 89. AIR 1959 SC 648 90. (2017) 7 SCC 59 91. (1979) 1 SCC 380 92. (2014) 8 SCC 682 93. (1992) 2 SCC 643 94. (1992) 1 SCC 558 95. (1974) 4 SCC 3 96. (1979) 3 SCC 489 97. (2002) 2 SCC 188 98. (2016) 6 SCC 1 99. AIR 1951 SC 318 100. (1981)1 SCC 246 101. (1955) 1 SCR 1045 3 102. (1964) 6 SCR 903 103. 1952 CriLJ 805 104. 1952 CriLJ 1167 105. 1953 CriLJ 911 106. 1953 CriLJ 1158 107. (1997) 1 SCC 4…

M/S CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, the appeals of assessee for Assessment Years 2010-11 and 2011-12 are dismissed

ITA 2832/BANG/2018[2010-11]Status: DisposedITAT Bangalore09 Aug 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (D.R)
Section 201Section 201(1)

…edings within 6 years from the end of financial year for the resident, same treatment is required to be given to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis- à-vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated vis-a-vis resident. If…

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 22/BANG/2017[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 21/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 20/BANG/2017[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 19/BANG/2017[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2339/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2338/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2337/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2336/BANG/2016[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2335/BANG/2016[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2328/BANG/2016[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1220/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1219/BANG/2014[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1218/BANG/2014[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1217/BANG/2014[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1216/BANG/2014[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…n to the non-resident. For this proposition, we may rely upon on the judgment of Hon’ble Supreme Court in Dr. ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page 37 of 46 Subramanian Swamy v. Director, CBI [2014] 8 SCC 682 (SC) in para 22. 101. Keeping in mind the principles set out by the Hon'ble Supreme Court in Dr. Subramanyian Swamy (supra), if we examine the scheme of Section 201 Act, the resident of India cannot be discriminated vis-à- vis. The non-resident under Income Tax Act and similarly under DTAA non-resident cannot be discriminated viz-a-viz resident. If…

PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs. LATE SHRI SUDHIR SAREEN

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…While this test is easily applicable to the object of the statute as a whole for special enactments, it is the purpose of the specific provision which becomes relevant as in the case of general enactments such as IPC. [See Subramanian Swamy v. CBI, (2014) 8 SCC 682; Harsora v. Harsora; Navtej Singh Johar; and Mithu v. State of Punjab, (1983) 2 SCC 27728.] 92.2. This is particularly so because within the same legislation, the same differential i.e., marital status may be used as the basis for classification in multiple sections, for example, in Sections 136, 212, 216 and 216A of the IPC and, therefore, wh…

COMMISSIONER OF INCOME TAX DELHI-I, NEW DELHI vs. M/S ACI WIRELESS LTD

The appeals stand dismissed

ITA/313/2013HC Delhi10 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…ciety at large, warrants a strict view, lest, justice be rendered sterile. 492. Very recently the Supreme Court in its decision pronounced on 06.05.2014 in the case of Dr. Subramanian Swamy v. Director, Central Bureau of Investigation and Another, (2014) 8 SCC 682 while holding section 6A of the Delhi Special Police Establishment Act, 1946 to be ultra- vires took serious note of malaise of corruption in our country and pertinently observed:- ―77. This Court in Shobha Suresh Jumani, took judicial notice ofthe fact that because of the mad race of becoming rich and acquiringproperties over…

Showing 1–20 of 28 · Page 1 of 2

Dr. Subramanian Swamy v. Director, Central Bureau of Investigation and Another (8 SCC 682) — Cited in 28 Judgments | BharatTax