Sharp Business System Thr. Finance ... vs Commissioner Of Income Tax-Iii N.D

insc-2025-1481 Supreme Court of India 19 December 2025 • CIVIL APPEAL NO. 4072 OF 2014; CIVIL APPEAL NO. 15048 of 2025; CIVIL APPEAL NO. 15049 of 2025; CIVIL APPEAL NO. 15050 of 2025; CIVIL APPEAL NO. 15051 of 2025 • 55 min read

4 cases cited (0 SG, 4 foreign) Cited by 1 case

Practice Areas

Constitution of India Copyrights Act, 1957 Datar submits that by the Finance Act, 2002 Even under The Patents Act, 1970 Finance Act, 1994 Income Tax Act, 1961 Indian Income Tax Act, 1922 Patents Act, 1970 Trade Marks Act, 1999

Judges (2)

Manoj Misra Coram Ujjal Bhuyan Delivered

Parties (2)

Commissioner of Income Tax-III N.D. Respondent Sharp Business System Appellant

Case Significance

Sharp Business System Thr. Finance ... vs Commissioner Of Income Tax-Iii N.D is a Supreme Court of India decision dated December 19, 2025 (citation: insc-2025-1481). Tax appeal involving Sharp Business System against the Commissioner of Income Tax. The Supreme Court considered the matter and passed orders. The bench comprised Justices Manoj Misra and Ujjal Bhuyan. The judgment was delivered by Justice Ujjal Bhuyan.

This case has been cited by 1 subsequent judgment. The judgment references 4 case citations.