UNION OF INDIA AND ORS. MINISTRY OF LAW JUSTICE AND COMPANY AFFAIRS SENIOR CENTRAL GOVT. ADVOCATE vs M/S. TATA TEA CO. LTD. . — C.A. No. 9178/2012
Case under Section XVI. Status: Disposed.
CNR: SCIN010224612007
Filing Date
04-Aug-2007
Registration No
C.A. No. 9178/2012
Diary Number
22461/2007
Order Date
20-Sep-2017
Document Type
Judgement - of Main Case
Neutral Citation
2017 INSC 960
Disposal Type
Allowed
Last updated 01-Jul-2026
Acts & Sections
Petitioner(s)
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1.UNION OF INDIA AND ORS. MINISTRY OF LAW JUSTICE AND COMPANY AFFAIRS SENIOR CENTRAL GOVT. ADVOCATE
Adv. ANIL KATIYAR[P-1] B. V. BALARAM DAS (Dead / Retired / Elevated)
Respondent(s)
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1.M/S. TATA TEA CO. LTD. .
Adv. MANIK KARANJAWALA
Case History
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Case disposedDisposed
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20-Sep-2017
Judgement - of Main CaseView PDF
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20-Sep-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
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07-Sep-2017
ROP - of Main CaseView PDF
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07-Sep-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
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06-Sep-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
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05-Sep-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
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31-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
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30-Aug-2017
ROP - of Main CaseView PDF
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30-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
-
29-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
-
24-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
-
23-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
-
22-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
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17-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
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16-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan
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20-Jul-2017
ROP - of Main CaseView PDF
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20-Jul-2017
First hearing
Initial hearing scheduled
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14-Dec-2012
ROP - of Main CaseView PDF
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28-Sep-2012
ROP - of Main CaseView PDF
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25-Nov-2009
ROP - of Main CaseView PDF
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22-Oct-2009
ROP - of Main CaseView PDF
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07-Oct-2009
ROPView PDF
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01-Apr-2009
ROPView PDF
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20-Mar-2009
ROP - of Main CaseView PDF
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05-Feb-2009
ROP - of Main CaseView PDF
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29-Jan-2009
ROP - of Main CaseView PDF
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19-Dec-2008
ROP - of Main CaseView PDF
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19-Nov-2008
ROP - of Main CaseView PDF
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03-Oct-2008
ROP - of Main CaseView PDF
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03-Oct-2008
ROPView PDF
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26-Sep-2008
ROPView PDF
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27-Aug-2008
ROP - of Main CaseView PDF
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13-Aug-2008
ROPView PDF
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08-Aug-2008
ROPView PDF
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28-Jul-2008
ROPView PDF
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21-Jul-2008
ROP - of Main CaseView PDF
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24-Apr-2008
ROP - of Main CaseView PDF
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07-Apr-2008
ROPView PDF
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11-Mar-2008
ROPView PDF
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04-Mar-2008
ROP - of Main CaseView PDF
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04-Aug-2007
Case filed
Registration No. C.A. No. 9178/2012
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[ 2017 INSC 960 ]
Judgement - of Main CaseView PDF
Case Summary: Union of India v. M/S. Tata Tea Co. Ltd. C.A. No. 9178/2012 | Supreme Court of India The Supreme Court upheld Section 115-O of the Income Tax Act, 1961, declaring it constitutionally valid without any limitations. Parliament has full competence to impose additional tax on dividends distributed by companies, even those deriving income partly from agriculture. Once declared as dividend, income loses the character of its source and becomes income subject to Parliament's taxation power under Entry 82 (List I), not restricted by Entry 46 (State List) covering agricultural income. The Court rejected the Calcutta High Court's rider limiting additional tax to 40% of dividends. This case analysis is maintained by casestatus.in based on publicly available court records.
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