Supreme Court Judgments 2020 | BharatTax

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

C.A. No.-005105-005105 - 200911 Sept 2020Supreme Court2020 INSC 544Allowed

The Supreme Court, overturning the High Court and ITAT, held that the grants disbursed by NCDC were revenue expenditure, not capital expenditure, and were allowable as a deduction under Section 37(1) of the Income Tax Act. The Court clarified that grants are distinct from loans and are irretrievably spent for the corporation's business purpose, even if they result in capital assets for the recipients.

M/S.L.R.BROTHERS,INDO FLORA LTD. THROUGH ITS DIRECTOR vs COMISSIONER OF CENTRAL EXCISE

C.A. No.-007157-007157 - 20081 Sept 2020Supreme Court2020 INSC 525

COMMISSIONER OF SERVICE TAX vs M/S ADANI GAS LTD

C.A. No.-002633 - 202028 Aug 2020Supreme Court2020 INSC 513

RAJ PAL SINGH vs COMMISSIONER OF INCOME TAX HARYANA

C.A. No.-002416-002416 - 201025 Aug 2020Supreme Court2020 INSC 505

THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs M/S. CERA BOARD AND DOORS, KANNUR, KERALA

C.A. No.-007240-007248 - 200919 Aug 2020Supreme Court2020 INSC 495

SHREE CHOUDHARY TRANSPORT CO. vs INCOME TAX OFFICER

C.A. No.-007865-007865 - 200929 Jul 2020Supreme Court2020 INSC 468

SHIV RAJ GUPTA vs COMMISSIONER OF INCOME-TAX, DELHI IV

C.A. No.-012044-012044 - 201622 Jul 2020Supreme Court2020 INSC 461

DIRECTOR OF INCOME TAX -II NEW DELHI vs M/S SAMSUNG HEAVY INDUSTRIES CO. LTD

C.A. No.-012183-012183 - 201622 Jul 2020Supreme Court2020 INSC 460

RAMNATH AND CO. vs THE COMMISSIONER OF INCOME TAX

C.A. No.-002506-002509 - 20205 Jun 2020Supreme Court,2020 INSC 415(മലയാളം)

COMMR.OF CENTRAL EXCISE vs M/S UNI PRODUCTS INDIA LTD. THROUGH ITS DIRECTOR

C.A. No.-000302-000303 - 20091 May 2020Supreme Court2020 INSC 381

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

C.A. No.-002377-002377 - 202029 Apr 2020Supreme Court2020 INSC 378

COMMISSIONER OF CUSTOMS (PORT) KOLKATA vs M/S. STEEL AUTHORITY OF INDIA LTD

C.A. No.-006398-006398 - 200927 Apr 2020Supreme Court2020 INSC 367

BASIR AHMED SISODIA vs THE INCOME TAX OFFICER

C.A. No.-006110-006110 - 200924 Apr 2020Supreme Court2020 INSC 352

NEW DELHI TELEVISION LTD vs DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-001008-001008 - 20203 Apr 2020Supreme Court2020 INSC 330

RAJASTHAN STATE ELECTRICITY BOARD JAIPUR vs THE DY. COMMISSIONER OF INCOME TAX (ASSESSMENT)

C.A. No.-008590-008590 - 201019 Mar 2020Supreme Court,2020 INSC 313(हिन्दी)

COMMR.OF CENTRAL EXCISE,NAGPUR vs M/S UNIVERSAL FERRO & ALLIED CHEM.LD.&AN

C.A. No.-000848-000852 - 20096 Mar 2020Supreme Court2020 INSC 285

M/S. SUPER MALLS PRIVATE LIMITED. vs PRINCIPAL COMMISSIONER OF INCOME TAX 8

C.A. No.-002006-002007 - 20205 Mar 2020Supreme Court2020 INSC 277

COMMISSIONER OF INCOME TAX UDAIPUR vs M/S CHETAK ENTERPRISES PVT. LTD

C.A. No.-001764-001764 - 20105 Mar 2020Supreme Court2020 INSC 279

M/S. ANANDA SOCIAL AND EDUCATIONAL TRUST vs THE COMMISSIONER OF INCOME TAX

C.A. No.-005437-005438 - 201219 Feb 2020Supreme Court2020 INSC 208

COMMNR. OF CUSTOMS AND CENTRAL EXCISE,GOA vs M/S ADANI EXPORTS LTD. THROUGH ITS MANAGER

C.A. No.-006021-006021 - 200911 Feb 2020Supreme Court2020 INSC 164

MARUTI SUZUKI INDIA LTD. (EARLIER KNOWN AS MARUTI UDYOG LTD.) vs COMMISSIONER OF INCOME TAX DELHI

C.A. No.-011923-011923 - 20187 Feb 2020Supreme Court2020 INSC 150

Supreme Court Judgments — 2020

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