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The Authority for Advance Rulings (Income Tax) v Tiger Global International II Holdings

The Supreme Court held that the AAR may reject an application at the threshold under Section 245R(2)(iii) where a transaction is prima facie designed for tax avoidance and that a TRC does not bar scrutiny of treaty abuse or control

Last Updated: February 17, 2026

Bench:J.B. Pardiwala J, R. Mahadevan J

Tags:Income Tax Act, judgements, Taxation

Durga Dutt v Union of India

Petition seeking the enforceability of Fundamental Duties.

The State of Tamil Nadu v Governor of Tamil Nadu

The Court declared Governor R.N. Ravi's delay in granting assent to 10 bills as erroneous and illegal. It exercised its inherent powers under Article 142 to grant assent to the pending bills