Supreme Court of India
17,225 judgments
Commissioner of Income Tax v. Glowshine Builders & Developers Pvt. Ltd.
The Supreme Court remanded the tax appeal for fresh consideration on whether the sale of development rights was business income or capital gains, emphasizing the need to examine all relevant factors and accounting treatment.
Official Liquidator v. Ujjain Nagar Palika Nigam
The Supreme Court held that the Official Liquidator is liable to pay post-liquidation municipal taxes incurred before confirmation of sale of company assets, absent clear notice transferring such liability to the purchaser.
Yamal Manojbhai v. Union of India
The Supreme Court resolved conflicting High Court judgments to hold that accused caught smuggling goods within the customs area are entitled to seek settlement under Section 127B of the Customs Act, and upheld the maintainability of the writ petition under Article 32 to protect fundamental rights.
Nagarathinam v. State through the Inspector of Police
The Supreme Court upheld the murder conviction but allowed the appellant's premature release, rejecting the State's denial as unjustified given her mental state and long incarceration.
Government of Tamil Nadu & Others v. R. Thamraiselevam
The Supreme Court upheld the quashing of Tamil Nadu Government Orders constituting Anti Land Grabbing Special Cells due to absence of statutory definitions and guidelines, emphasizing the need for clear legislation to prevent arbitrary police action.
Government of Tamil Nadu v. R. Thamraiselevam
The Supreme Court upheld the quashing of Tamil Nadu Government Orders constituting Anti Land Grabbing Special Cells due to absence of statutory definitions and guidelines, emphasizing the need for clear legislation to prevent arbitrary police powers.
Delhi Development Authority v. Narendra Kumar Jain
The Supreme Court held that subsequent purchasers have no locus to challenge land acquisition or claim deemed lapse under the 2013 Land Acquisition Act, setting aside the High Court's contrary decision.
Damodhar Narayan Sawale v. Shri Tejrao Bajirao Mhaske & Ors
The Supreme Court held that a duly registered sale deed carries a presumption of valid ownership transfer which cannot be negated without clear evidence, and that civil courts lack jurisdiction to decide issues under the Fragmentation Act without referring to the competent authority, thereby restoring possession decree in favor of the plaintiff.
Damodhar Narayan Sawale v. Shri Tejrao Bajirao Mhaske & Ors
The Supreme Court held that a duly registered sale deed carries a presumption of valid ownership transfer and civil courts have jurisdiction to decide possession suits unless barred by statute, setting aside the High Court's voidance of the sale deed under the Fragmentation Act.
Kunti and Anr. v. State of Uttar Pradesh and Anr.
The Supreme Court quashed criminal proceedings arising from an alleged breach of an agreement to sell land, holding that mere breach of contract without dishonest intention does not constitute a criminal offence.
Commissioner of Customs, Central Excise and Service Tax, Hyderabad v. Ashwani Homeo Pharmacy
The Supreme Court upheld the classification of 'Aswini Homeo Arnica Hair Oil' as a medicament under Chapter 30, rejecting reclassification as a cosmetic despite tariff amendments.
The State of Andhra Pradesh & Anr. v. Varla Ramaiah
The Supreme Court allowed the State's appeal against the High Court's interim stay on investigation orders, holding that the executive has power to investigate alleged corruption by previous Governments and directed the High Court to decide the writ petitions on merits after impleading the Union of India.
The State of Andhra Pradesh & Anr. v. Varla Ramaiah
The Supreme Court allowed the State's appeal against the High Court's interim stay on investigation orders, directing expeditious disposal of writ petitions and impleadment of the Union of India as a necessary party.
BALWANT SINGH v. UNION OF INDIA
The Supreme Court upheld the executive's discretion to defer the petitioner's Mercy Petition on national security grounds and dismissed the plea for commutation of death sentence despite alleged delay.
Union of India v. Deloitte Haskins and Sells LLP
The Supreme Court held that resignation of auditors does not bar proceedings under Section 140(5) of the Companies Act, 2013 for fraudulent conduct, upheld the validity of SFIO investigation and directions, and restored prosecution and removal proceedings against auditors.
M.K. Rajagopalan v. Dr. Periasamy Palani Gounder
The Supreme Court upheld the approval of a resolution plan under the IBC, emphasizing compliance with valuation norms, procedural fairness, and limited judicial interference in the commercial wisdom of the Committee of Creditors.
Peethambaran v. State of Kerala
The Supreme Court held that further investigation can only be ordered by a magistrate or higher court, quashed the criminal proceedings against the appellant for lack of evidence under Section 420 IPC, and invalidated the second final report ordered by the District Police Chief.
CC and CE and ST, NOIDA v. M/s Interarch Building Products Pvt. Ltd.
The Supreme Court held that service tax on works contract services must be paid on the service portion as per Rule 2A or Composition Scheme, disallowing CENVAT Credit on inputs if tax is paid on entire contract value including goods.
Omprakash Sahni v. Jai Shankar Chaudhary & Anr.
The Supreme Court set aside the High Court's order suspending life sentences and granting bail to murder convicts, holding that suspension of sentence post-conviction is exceptional and the High Court erred in reappreciating evidence at the bail stage.
Omprakash Sahni v. Jai Shankar Chaudhary & Anr.
The Supreme Court set aside the High Court's order suspending life sentences and granting bail to murder convicts, holding that suspension of sentence under Section 389 CrPC is an exceptional relief requiring cogent reasons and should not involve reappreciation of evidence.