Real judgements, distilled

Legal Case Shots

Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.

Frequently asked questions

Is this suitable for use in legal research and court filings?+

Legal Case Shots is built to help you quickly identify and understand relevant precedent. For citation in pleadings or filings, always verify against the full judgment PDF and current citation format (e.g., 2026 INSC ___).

How is a "lesson learnt" different from the judgment's holding?+

The holding is what the court legally decided. The lesson learnt translates that into a practical takeaway: what a lawyer should factor into case strategy or client advice as a result of this precedent.

Is the full judgment available, or just a summary?+

Both. Each case shows a distilled summary (case type, key holding, and lesson learnt) and links to the full judgment as a PDF for when you need the complete text for research or citation.

Can I filter judgments by date or case type?+

Yes. Use Advanced Filters to narrow results by decision date and by practice area, including Constitutional Law, Criminal Law, Service & Administrative Law, Family Law, Civil Property & Inheritance, and Labour & Industrial Law.

Can I search judgments by a specific judge?+

Yes. You can filter judgments by the judge or bench that decided the case, which is useful for tracking how a particular judge has reasoned on similar issues across multiple rulings.

What is Legal Case Shots?+

Legal Case Shots is a searchable database of Supreme Court of India judgments, each broken down into the case type, the court's key holding, and a practical lesson learnt, with the full judgment available as a PDF for citation or deeper reading.

Tax & Customs LawSupreme Court of India

National Travel Services v. Commissioner of Income Tax, Delhi VIII

Civil Appeal · 2018 INSC 35Decided 18 Jan 2018
Civil Appeal Nos. 2068-2071 of 2012
Justice Rohinton Fali Nariman · Justice Navin Sinha

Background

This is a referral order, not a final judgment. The question was whether a partnership firm that holds shares in a company only in its partners' names can be treated as a shareholder for deemed dividend under Section 2(22)(e) of the Income Tax Act.

Decision Breakdown

This is a referral order, not a final judgment. The Court found it difficult to accept the High Court's reasoning and was prima facie of the view that the Delhi High Court's decision in CIT v. Ankitech Pvt. Ltd. needs reconsideration. It referred the matter to the Chief Justice of India to constitute a bench of three judges. The appeals were not decided.

Lesson Learnt

There is no final ruling yet. Deemed dividend in the hands of a firm was left to a larger bench.

National Travel Services v. Commissioner of Income Tax, Delhi VIII – Legal Case Shots | LegalAware