Supreme Court of India

18,256 judgments

Year:

M/s. D.N. Singh v. Commissioner of Income Tax

16 May 2023 · K.M. Joseph; Hrishikesh Roy
Cites 1 · Cited by 0

The Supreme Court held that a carrier cannot be deemed the owner of goods for invoking Section 69A of the Income Tax Act, and additions on account of short delivery of bitumen were unsustainable.

tax appeal_allowed Significant Section 69A Income Tax Act ownership common carrier bitumen

Kallu v. The State of Uttar Pradesh

15 May 2023 · Abhay S. Oka; Rajesh Bindal
Cites 0 · Cited by 2

The Supreme Court upheld the life conviction of the appellant for a daylight murder supported by credible eyewitness testimony and motive arising from a property dispute.

criminal appeal_dismissed Section 302 IPC murder eyewitness testimony property dispute

A. Wilson Prince v. The Nazar & Ors.

15 May 2023 · V. Ramasubramanian; Pankaj Mithal

The Supreme Court dismissed the petition seeking production of a Will and probate documents destroyed lawfully decades ago, holding that relief cannot be granted on speculative claims without knowledge of the Will’s contents.

civil petition_dismissed Probate Indian Succession Act, 1925 Destruction of Records Act, 1917 Will

A. WILSON PRINCE v. THE NAZAR & ORS.

15 May 2023 · V. Ramasubramanian; Pankaj Mithal

The Supreme Court dismissed the petition seeking production of a Will and probate documents destroyed long ago, holding that relief cannot be granted on speculative claims without knowledge of the Will's contents.

civil petition_dismissed Indian Succession Act, 1925 probate Will Destruction of Records Act, 1917

Soori @ T.V. Suresh v. State of Karnataka

15 May 2023 · Abhay S. Oka; Rajesh Bindal · 2023 INSC 535

The Supreme Court granted probation to a non-habitual offender convicted under Section 80 of the Karnataka Police Act, emphasizing reform potential and absence of subsequent offences.

criminal appeal_allowed Significant probation Section 80 Karnataka Police Act gambling offence Section 360 CrPC

Soori @ T.V. Suresh v. State of Karnataka

15 May 2023 · Abhay S. Oka; Rajesh Bindal

The Supreme Court granted probation under Section 360 CrPC to a non-habitual offender convicted for gambling under the Karnataka Police Act, modifying his sentence to release on bond with sureties.

criminal appeal_allowed probation Section 80 Karnataka Police Act gambling offence Section 360 CrPC

Union of India v. A. B. P. Pvt. Ltd.

12 May 2023 · S. Ravindra Bhat; Dipankar Datta

The Supreme Court upheld the government's power under Section 25(1) of the Customs Act to amend customs duty exemption notifications in public interest, setting aside the High Court's order invalidating such amendment.

tax appeal_allowed Significant Section 25(1) Customs Act customs duty exemption amendment of exemption notification public interest

Union of India v. A. B. P. Pvt. Ltd.

12 May 2023 · S. Ravindra Bhat; Dipankar Datta

The Supreme Court upheld the government's power to amend and withdraw customs duty exemption notifications under Section 25(1) of the Customs Act, holding that such power must be exercised in public interest and is subject to limited judicial review.

tax appeal_allowed Significant Section 25(1) Customs Act customs duty exemption amendment of notification public interest

Magic Eye Developers Pvt. Ltd. v. M/s. Green Edge Infrastructure Pvt. Ltd.

12 May 2023 · M. R. Shah; C. T. Ravikumar

The Supreme Court held that the referral court must conclusively decide the existence and validity of an arbitration agreement at the pre-referral stage under Section 11(6A) of the Arbitration Act and cannot leave this issue to the arbitral tribunal.

civil appeal_allowed Significant Arbitration agreement Section 11(6A) Pre-referral jurisdiction Existence and validity

Aureliano Fernandes v. State of Goa

12 May 2023 · A. S. Bopanna; Hima Kohli
Cites 0 · Cited by 5

The Supreme Court upheld dismissal of a university employee for sexual harassment, holding that the Complaints Committee's report is a valid inquiry under CCS (CCA) Rules and procedural fairness was adequately observed.

administrative appeal_dismissed Significant sexual harassment disciplinary inquiry natural justice CCS (CCA) Rules

Directorate of Enforcement v. Aditya Tripathi

12 May 2023 · M.R. Shah; C.T. Ravikumar
Cites 0 · Cited by 1

The Supreme Court set aside the High Court's bail orders under the PML Act, emphasizing strict application of Section 45 and ongoing Enforcement Directorate investigation in money laundering cases.

criminal appeal_allowed Significant Prevention of Money Laundering Act, 2002 Section 45 PML Act bail in money laundering cases scheduled offences

Directorate of Enforcement v. Aditya Tripathi

12 May 2023 · M.R. Shah; C.T. Ravikumar

The Supreme Court set aside the High Court's bail orders under the PML Act, emphasizing the strict bail conditions under Section 45 and the ongoing nature of the Enforcement Directorate's investigation.

criminal appeal_allowed Significant Prevention of Money Laundering Act, 2002 Section 45 PMLA bail conditions scheduled offences

Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd.

12 May 2023 · M. R. Shah; Sudhanshu Dhulia

The Supreme Court declined to entertain a miscellaneous application seeking clarification on reassessment limitation under Section 150(2) of the Income Tax Act, directing the Revenue to file a review petition instead.

tax petition_dismissed Procedural Section 150(2) Income Tax Act Section 148 notice Reassessment Limitation waiver

Dr. V.R. Sanal Kumar v. Union Of India & Ors.

12 May 2023 · M.R. Shah; C.T. Ravikumar
Cites 1 · Cited by 0

The Supreme Court upheld dismissal of a scientist from ISRO without inquiry under Rule 16(iii) of CCA Rules, affirming limited judicial review of satisfaction recorded in the interest of State security under Article 311(2) second proviso.

service_law appeal_dismissed Significant Article 311(2) Constitution of India Rule 16(iii) CCA Rules Dismissal without inquiry Security of the State

Ravikumar Dhansukhlal Maheta v. High Court of Gujarat

12 May 2023 · M. R. Shah; C. T. Ravikumar

The Supreme Court held that promotion to District Judge cadre must follow the principle of merit-cum-seniority as mandated by Rules and struck down the High Court’s method of seniority-cum-merit, staying promotions of candidates not in the top merit list pending final hearing.

administrative appeal_allowed Significant merit-cum-seniority seniority-cum-merit promotion District Judge

Ravikumar Dhansukhlal Maheta & Anr. v. High Court of Gujarat and Ors.

12 May 2023 · M.R. Shah; C.T. Ravikumar

The Supreme Court held that promotion to District Judge under the 65% quota must strictly follow merit-cum-seniority as per Rules and quashed the Select List and appointments that applied seniority-cum-merit instead.

administrative appeal_allowed Significant merit-cum-seniority seniority-cum-merit promotion to District Judge Gujarat State Judicial Service Rules, 2005

K.B. Tea Product Pvt. Ltd. v. Commercial Tax Officer, Siliguri

12 May 2023 · M.R. Shah; Krishna Murari · 2023 INSC 530

The Supreme Court held that the amendment excluding "blending of tea" from the definition of "manufacture" validly withdrew tax exemption benefits, rejecting the appellants' claim based on legitimate expectation and vested rights.

tax appeal_dismissed Significant legitimate expectation tax exemption sales tax manufacture definition

K.B. Tea Product Pvt. Ltd. v. Commercial Tax Officer, Siliguri

12 May 2023 · M.R. Shah; Krishna Murari
Cites 2 · Cited by 0

The Supreme Court held that amendment excluding "blending of tea" from the definition of "manufacture" validly withdrew sales tax exemption, rejecting appellants' claim of vested right and legitimate expectation absent overriding public interest.

tax appeal_dismissed Significant legitimate expectation sales tax exemption definition of manufacture West Bengal Sales Tax Act, 1994

Indira Jaising v. Supreme Court of India through Secretary General

12 May 2023 · Sanjay Kishan Kaul; Ahsanuddin Amanullah; Aravind Kumar · 2023 INSC 524
Cites 0 · Cited by 4

The Supreme Court refined the guidelines for designation of Senior Advocates to ensure a transparent, merit-based process with limited use of secret ballot voting and enhanced assessment criteria.

other other Significant Senior Advocates Designation process Advocates Act, 1961 Permanent Committee

Indira Jaising v. Supreme Court of India through Secretary General

12 May 2023 · Sanjay Kishan Kaul; Ahsanuddin Amanullah; Aravind Kumar · (2017) 9 SCC 766

The Supreme Court refined the process for designation of Senior Advocates to ensure greater transparency, objectivity, and fairness by modifying assessment criteria and limiting secret ballot voting to exceptional cases.

administrative other Significant Senior Advocate designation Advocates Act 1961 Permanent Committee secret ballot voting