Supreme Court of India
8,449 judgments
Yogesh Navinchandra Ravani v. Nanjibhai Sagrambhai Chaudhary
The Supreme Court held that a cancelled Power of Attorney holder cannot restore a withdrawn appeal and quashed the High Court's restoration order and strictures against the advocate.
Amresh Kumar Sinha v. State of Bihar
The Supreme Court held that higher educational qualifications prescribed for promotion are not required for grant of ACP benefits, which are purely financial upgradations to avoid stagnation.
Shanti Bhushan thr. Lr. & Ors. v. State of U.P. & Ors.
Stamp duty on sale deeds must be calculated on the market value of the property on the date of execution, considering tenancy encumbrances, with the matter remanded for fresh valuation and adjudication.
Income Tax Commissioner v. Prakash Chand Luvinya
The Supreme Court held that penal confiscation of seized goods cannot be treated as business income under section 69A of the Income Tax Act, upholding the addition and penalty against the assessee engaged in silver business.
Commissioner of Income Tax Jaipur v. Prakash Chand Lunia
The Supreme Court held that loss on confiscation of smuggled goods is not allowable as business loss under the Income Tax Act, distinguishing the Piara Singh precedent and upholding tax additions under Section 69A.
Income Tax Commissioner, Jaipur v. Prakash Chand Lunia & Ors.
The Supreme Court held that loss due to seizure of goods involved in illegal activity is not a deductible business loss under the Income Tax Act and set aside the High Court's allowance of such claim.
Commissioner of Income Tax Jaipur v. Prakash Chand Lunia
The Supreme Court held that loss on confiscation of goods due to illegal acts in a legitimate business is not allowable as business loss under the Income Tax Act, overruling the High Court's contrary decision relying on Piara Singh.
Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd.
The Supreme Court held that under Section 153A of the Income Tax Act, the Assessing Officer cannot reopen completed assessments in absence of incriminating material found during search, limiting the scope of assessment to such material and abated pending assessments.
Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd.
The Supreme Court held that under Section 153A of the Income Tax Act, assessments reopening completed assessments require incriminating material found during search; absent such material, no additions can be made.
Suneetha Narreddy v. Y S Avinash Reddy
The Supreme Court set aside the High Court's interim order granting anticipatory bail and restricting investigation procedures in a murder conspiracy case, emphasizing that such directions unduly hamper investigation and extended the investigation deadline.
Rockline Construction Company v. Doha Bank QSC & Ors.
The Supreme Court directed the Debt Recovery Appellate Tribunal to decide the rate of interest and mesne profits on a refunded auction sale amount expeditiously, rejecting limitation objections and refusing to interfere with prior orders.
Rockline Construction Company v. Doha Bank QSC & Ors.
The Supreme Court directed the Debt Recovery Appellate Tribunal to expeditiously decide the pending appeal on the rate of interest and mesne profits payable on the refund of a set-aside auction sale amount, holding that limitation shall not bar the appeal.
Jitendra Kumar Rode v. Union of India
The Supreme Court held that appellate courts cannot uphold convictions without trial court records, emphasizing the accused's right to a fair trial and mandating retrial or reconstruction of lost records.
Jitendra Kumar Rode v. Union of India
The Supreme Court set aside a corruption conviction upheld without trial court records, holding that appellate courts must peruse complete records to ensure fair trial rights under Article 21.
Jitendra Kumar Rode v. Union of India
The Supreme Court held that conviction cannot be upheld without the trial court record, as it violates the accused's right to a fair trial under Article 21, and remanded the case for fresh trial.
Jitendra Kumar Rode v. Union of India
The Supreme Court set aside a corruption conviction upheld without trial court records, holding that appellate courts must peruse complete records under Section 385 CrPC to protect the accused's fundamental rights under Article 21.
Maghavendra Pratap Singh v. State of Chhattisgarh
The Supreme Court set aside the conviction of Maghavendra Pratap Singh due to insufficient circumstantial evidence and flawed investigation, emphasizing the necessity of a complete chain of evidence and proper proof of criminal conspiracy.
Ali Hussain Ishaq Ali Vohra & Ors v. State of Gujarat & Ors
The Supreme Court held that withdrawal of a writ petition with a prayer for liberty to file afresh permits filing a fresh petition even if the dismissal order does not expressly mention such liberty, and restored the subsequent petition for adjudication on merits.
Dakka Balaram Reddy v. Andhra Pradesh
The Supreme Court upheld the conviction and death sentence for murder and robbery, emphasizing limited scope of interference under Article 136 and reliability of eyewitness and seizure evidence.
Dakkata Balaram Reddy v. State of Andhra Pradesh
The Supreme Court upheld the murder convictions based on circumstantial evidence and possession of stolen property, refusing to interfere with concurrent findings absent manifest illegality.