Taxation Law

Constitutional Framework & Interpretation of Taxing Statutes

• Commissioner of Customs (Import), Mumbai v. Dilip Kumar & Co., AIR 2018 SC 3606
• Government of Kerala v. Mother Superior Adoration Convent, AIR 2021 SC 1217
• Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt, AIR 1954 SC 282

Basic Concepts of Income

• Poona Electric Supply Co. Ltd. v. CIT, AIR 1966 SC 30
• Smith v. Minister of Finance, [1925] SCR 405
• Godhra Electricity Co. Ltd. v. CIT, AIR 1997 SC 2350
• CIT v. Vazir Sultan & Sons, AIR 1959 SC 814
• CIT v. Chaphalkar Brothers, [2017] 88 taxmann.com 178 (SC)
• CIT v. Piara Singh, AIR 1980 SC 1271
• CIT v. Shaw, Wallace & Co., AIR 1932 PC 138
• State of West Bengal v. Calcutta Club Ltd., (2019) 19 SCC 107

Salary

• CIT v. L.W. Russel, [1964] 53 ITR 91 (SC)
• Ram Pershad v. CIT, [1972] 86 ITR 122 (SC)
• DCIT v. Yashoda Super Speciality Hospital, (2011) 44 SOT 87 (Hyd)
• EIH Ltd. v. ITO, ITAT Delhi, 14 February 2017
• Nalinikant Ambalal Mody v. S.A.L. Narayan Row, (1966) 61 ITR 428 (SC)

Income from House Property

• East India Housing & Land Development Trust Ltd. v. CIT, [1961] 42 ITR 49 (SC)
• Karanpura Development Co. Ltd. v. CIT, [1962] 44 ITR 362 (SC)
• Sultan Brothers (P) Ltd. v. CIT, [1964] 51 ITR 353 (SC)
• R.B. Jodha Mal Kuthiala v. CIT, AIR 1972 SC 126
• CIT v. Biman Behari Shaw, [1968] 68 ITR 815 (Cal)

Profits & Gains of Business or Profession

• CIT v. Mysore Sugar Co. Ltd., [1962] 46 ITR 649 (SC)
• Empire Jute Co. Ltd. v. CIT, [1980] 124 ITR 1 (SC)
• Bikaner Gypsums Ltd. v. CIT, [1991] 187 ITR 39 (SC)
• B.D. Bharucha v. CIT, [1967] 65 ITR 403 (SC)
• CIT v. Travancore Sugar & Chemicals Ltd., [1973] 88 ITR 1 (SC)
• L.H. Sugar Factory & Oil Mills (P) Ltd. v. CIT, [1980] 125 ITR 293 (SC)
• CIT v. Jalan Trading Co. (P) Ltd., [1985] 155 ITR 536 (SC)
• CIT v. General Insurance Corporation, [2006] 286 ITR 232 (SC)

Capital Gains

• CIT v. B.C. Srinivasa Setty, [1981] 128 ITR 294 (SC)
• N. Bagavathy Ammal v. CIT, [2003] 259 ITR 678 (SC)

Income from Other Sources

• CIT v. Rajendra Prasad Moody, [1978] 115 ITR 519 (SC)

Residence, Accrual & Source Rules — Part I

• Honda Siel Cars India Ltd. v. CIT, (2017) 395 ITR 713 (SC)
• E.D. Sassoon & Co. Ltd. v. CIT, AIR 1954 SC 470
• Radha Rani Holdings (P) Ltd. v. Additional Director of Income Tax, (2007) 110 TTJ (Delhi) 920
• V.V.R.N.M. Subbayya Chettiar v. CIT, AIR 1951 SC 101
• Anglo-French Textile Co. Ltd. v. CIT, AIR 1951 Mad 597
• GVK Industries Ltd. v. ITO, [1997] 228 ITR 564 (AP)
• GVK Industries Ltd. v. ITO, (2011) 4 SCC 36
• GVK Industries Ltd. v. ITO, (2015) 11 SCC 734

Permanent Establishment, Royalty & Indirect Transfers — Part II

• eBay International AG v. ADIT, (2012) 25 taxmann.com 500 (Mumbai-Trib.)
• Formula One World Championship Ltd. v. CIT, (2017) 15 SCC 602
• ADIT v. E-Funds IT Solution Inc., [2017] 86 taxmann.com 240 (SC)
• Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT, (2021) 432 ITR 471 (SC)
• Tiger Global International III Holdings v. Authority for Advance Rulings, Delhi High Court, 28 August 2024
• Hyatt International Southwest Asia Ltd. v. Additional DIT, 2025 INSC 891

Tax Planning, Avoidance & Judicial Anti-Avoidance

Anti-Avoidance Frameworks

• Vodafone International Holdings BV v. Union of India, (2012) 6 SCC 613
• IRC v. Duke of Westminster, [1936] AC 1; 19 TC 490
• McDowell & Co. Ltd. v. CTO, (1985) 3 SCC 230
• Union of India v. Azadi Bachao Andolan, (2004) 10 SCC 1
• W.T. Ramsay Ltd. v. IRC, [1982] AC 300
• Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. ACIT, (2023) 452 ITR 111 (Delhi)