Supreme Court of India

8,449 judgments

Year:

The State of Bihar v. Jawahar Lal Ram

10 Apr 2023 · B. R. Gavai; Aravind Kumar

The Supreme Court directed absorption of employees with continuity of service under Article 142, setting aside the High Court's order reversing their termination despite procedural irregularities in the regularization scheme.

labor appeal_allowed Significant regularization absorption Article 142 continuous service

Mansarovar Commercial Pvt. Ltd. v. Commissioner of Income Tax, Delhi

10 Apr 2023 · M.R. Shah; B.V. Nagarathna

The Supreme Court held that companies incorporated in Sikkim were residents of India due to control and management being in Delhi, validating reassessment and service of notices under the Income Tax Act, 1961 for assessment years prior to the Act's extension to Sikkim.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 6(3) control and management residence of company

Mansarovar Commercial Pvt. Ltd. v. Commissioner of Income Tax, Delhi

10 Apr 2023 · M.R. Shah; B.V. Nagarathna

The Supreme Court upheld that companies incorporated in Sikkim were residents of India due to control and management in Delhi, validating reassessment notices and tax liability under the Income Tax Act, 1961 for pre-extension years.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 6(3) control and management residence of company

Rajalakshmi v. The Special Tahsildar (LA) Koyilandy & Another

10 Apr 2023 · M.R. Shah; C.T. Ravikumar · 2023 INSC 333

The Supreme Court enhanced compensation for land acquired for an IT Park, holding that negotiated price is relevant but not binding and awarding a 60% rise over the negotiated price as just compensation.

property appeal_allowed Significant Land Acquisition Act, 1894 compensation negotiated price just compensation

Rajalakshmi v. The Special Tahsildar (LA) Koyilandy & Another

10 Apr 2023 · M. R. Shah; C. T. Ravikumar

The Supreme Court enhanced compensation for land acquired for an IT Park by increasing the High Court's award from Rs. 1,35,000/- to Rs. 1,60,000/- per cent, holding that negotiated price is a relevant factor but just compensation requires reasonable enhancement.

property appeal_allowed Significant Land Acquisition Act 1894 compensation negotiated price sale exemplar

KA RAUF SHERIF v. DIRECTORATE OF ENFORCEMENT

10 Apr 2023 · V. Ramasubramanian; Pankaj Mithal

The Supreme Court dismissed the petition seeking transfer of a PMLA money laundering case from Lucknow to Kerala, holding that territorial jurisdiction is determined by the place of money laundering activities and not by residence of accused or witnesses.

criminal appeal_dismissed Significant Prevention of Money Laundering Act territorial jurisdiction Special Court money laundering

Ajay Shankar Srivastava v. Bar Council of India

10 Apr 2023 · Dhananjaya Y Chandrachud; Pamidighantam Sri Narasimha; J B P...

The Supreme Court constituted a High Powered Committee to monitor verification of advocates' educational and enrollment certificates, directing State Bar Councils and universities to cooperate fully to preserve the integrity of the legal profession.

administrative petition_allowed Significant Bar Council of India verification of advocates fake degrees administration of justice

Ajay Shankar Srivastava v. Bar Council of India

10 Apr 2023 · Dhananjaya Y Chandrachud; Pamidighantam Sri Narasimha; J B P...

The Supreme Court upheld the necessity of verifying advocates' educational qualifications and enrollment certificates, constituted a High Powered Committee to oversee the process, and directed all stakeholders to cooperate to preserve the integrity of the legal profession.

administrative petition_allowed Significant Bar Council of India verification of advocates educational certificates fake degrees

National Capital Territory of Delhi v. Subhash Chander Khatri

10 Apr 2023 · M.R. Shah; C.T. Ravikumar

The Supreme Court held that land acquisition does not lapse under Section 24(2) of the 2013 Act if possession was taken prior to the Act's commencement, even if compensation was unpaid, and set aside the High Court's order granting compensation on lapse grounds.

property appeal_allowed Significant Section 24(2) of 2013 Act deemed lapse land acquisition possession

3d064e2b49c7e7da070112b87ff59cfd0f40ed5e3c2cab4057bcdbf8ba7b1ddf

10 Apr 2023 · M. R. Shah

The Supreme Court clarified the procedural safeguards and judicial oversight required for custodial remand under Section 167(2) CrPC, emphasizing protection of the accused's rights and timely submission of investigation reports.

criminal appeal_allowed Significant Section 167(2) CrPC custodial remand investigation report medical examination

Central Bureau of Investigation v. Vikas Mishra

10 Apr 2023 · M. R. Shah; C. T. Ravikumar

The Supreme Court allowed CBI's appeal to grant police custody remand beyond 15 days where the accused frustrated interrogation by hospitalization and interim bail, overruling the strict 15-day limit in such circumstances.

criminal appeal_allowed Significant police custody remand statutory bail Section 167(2) Cr.P.C. interim bail cancellation

HARYANA POWER PURCHASE CENTRE v. SASAN POWER LTD

06 Apr 2023 · K. M. Joseph; B. V. Nagarathna

The Supreme Court held that while bidders must verify information independently, procurers cannot escape liability for grossly erroneous data affecting project costs, directing fresh consideration of water intake cost claims but rejecting customs duty claims on mining equipment as Change in Law.

administrative appeal_allowed Significant Electricity Act 2003 Section 63 Change in Law Power Purchase Agreement

HARYANA POWER PURCHASE CENTRE v. SASAN POWER LTD

06 Apr 2023 · K. M. Joseph; B. V. Nagarathna

The Supreme Court partially allowed the appeal directing reconsideration of compensation for increased water intake costs due to erroneous pre-bid reports but upheld rejection of customs duty claims on mining equipment under the Electricity Act, 2003 framework.

administrative appeal_allowed Significant Electricity Act 2003 Section 63 Power Purchase Agreement Change in Law

991bc032163283cc853988c9b00eecf1db41ed0503ca195f2600d2a7cdeaf893

06 Apr 2023 · M. R. Shah; B. V. Nagarathna · 2023 INSC 327
Cites 1 · Cited by 0

The Supreme Court held that the 2015 amendment to Section 153C of the Income Tax Act applies retrospectively to searches conducted before its commencement, validating notices issued under the amended provision.

tax appeal_allowed Significant Section 153C Income Tax Act retrospective amendment search and seizure income tax assessment

Income Tax Officer v. Vikram Sujitkumar Bhatia

06 Apr 2023 · M.R. Shah; B.V. Nagarathna · 2023 INSC 327
Cites 1 · Cited by 0

The Supreme Court held that the 2015 amendment to Section 153C of the Income Tax Act cannot be applied retrospectively to searches conducted before 01.06.2015, upholding the High Court's quashing of notices and assessments based on the amended provision.

tax appeal_dismissed Significant Section 153C Income Tax Act Finance Act 2015 amendment retrospective operation search under Section 132

Income Tax Officer v. Vikram Sujitkumar Bhatia

06 Apr 2023 · M. R. Shah; B. V. Nagarathna

The Supreme Court held that the 2015 amendment to Section 153C of the Income Tax Act applies prospectively and validates notices issued post-amendment even if based on pre-amendment searches.

tax appeal_allowed Significant Section 153C Income Tax Act Finance Act 2015 amendment Retrospective operation Search and seizure

Income Tax Officer v. Vikram Sujitkumar Bhatia

06 Apr 2023 · M.R. Shah; B.V. Nagarathna
Cites 1 · Cited by 0

The Supreme Court held that the 2015 amendment to Section 153C of the Income Tax Act applies retrospectively to searches conducted before the amendment date, validating assessments against third parties based on seized documents 'pertaining to' them.

tax appeal_allowed Significant Section 153C Income Tax Act Finance Act 2015 amendment retrospective application machinery provision

Income Tax Commissioner - 7 v. M/s. Pavail Projects Private Limited

06 Apr 2023 · M. R. Shah; A. S. Bopanna · 2023 INSC 325
Cites 0 · Cited by 1

The Supreme Court held that the Commissioner validly exercised power under Section 263 to revise an erroneous and prejudicial assessment order disallowing a family settlement payment as capital expenditure deduction.

tax appeal_allowed Significant Section 263 Income Tax Act capital gains improvement expenditure family settlement

The Commissioner of Income Tax 7 v. M/s. Paville Projects Pvt. Ltd.

06 Apr 2023 · M. R. Shah; A. S. Bopanna · 2023 INSC 325

The Supreme Court held that the Commissioner rightly exercised revisional powers under Section 263 of the Income Tax Act to set aside an erroneous and prejudicial assessment order allowing payments to shareholders as cost of improvement.

tax appeal_allowed Significant Section 263 Income Tax Act revisional jurisdiction cost of improvement capital gains

आयकर आयुक्त - ७ v. मेसर्स. पॅव्हील प्रोजेक्टस प्रायव्हेट लिमिटेड

06 Apr 2023 · एम. आर. शाह; ए. एस्. बोपण्णा

The Supreme Court upheld the Commissioner’s revisionary power under Section 263 to set aside an erroneous assessment order disallowing a disputed deduction, emphasizing that such power applies only when the order is both erroneous and prejudicial to revenue.

tax appeal_allowed Significant Section 263 Income Tax Act improvement expenditure capital gains revisionary power