Supreme Court of India
16,355 judgments
Saraf Exports v. Commissioner of Income Tax
The Supreme Court held that profits from DEPB and Duty Drawback schemes do not qualify as profits "derived from" an industrial undertaking under Section 80-IB and thus are not eligible for deduction, dismissing the assessee's appeal.
M/s Reckitt Benckiser (India) Ltd. v. Commissioner Commercial Taxes
The Supreme Court held that Dettol Antiseptic Liquid is classifiable as a medicament under the Kerala VAT Act attracting 4% VAT, while upholding higher tax classifications for mosquito repellants and cleaning products.
R. Hemalatha v. Kasthuri
The Supreme Court held that an unregistered Agreement to Sell compulsorily registrable under Tamil Nadu Amendment Act, 2012, is admissible in evidence in a suit for specific performance under the proviso to Section 49 of the Registration Act.
R. Hemalatha v. Kasthuri
The Supreme Court held that an unregistered Agreement to Sell, though compulsorily registrable under the Tamil Nadu Amendment Act, 2012, is admissible in evidence in a suit for specific performance under the proviso to Section 49 of the Registration Act.
Bhimashankar Sahakari Sakkare Karkhane Niyamita v. Walchandnagar Industries Ltd.
The Supreme Court held that the statutory maximum limitation period under Section 34(3) of the Arbitration Act cannot be extended by Section 4 of the Limitation Act or Section 10 of the General Clauses Act when it expires during court vacation, dismissing the appeal for condonation of delay beyond 120 days.
Bhimashankar Sahakari Sakkare Karkhane Niyamita v. Walchandnagar Industries Ltd.
The Supreme Court held that the statutory maximum limitation period under Section 34(3) of the Arbitration Act is mandatory and cannot be extended by Section 4 of the Limitation Act or Section 10 of the General Clauses Act when the last day falls during court vacation.
NTPC LTD v. M/S SPML INFRA LTD
The Supreme Court held that the High Court erred in appointing an arbitral tribunal under Section 11(6) as the Settlement Agreement was valid and allegations of coercion were not prima facie credible, thus no subsisting arbitrable dispute existed.
International Pvt. Ltd v. The Commissioner
The Supreme Court held that penalty under Section 271C of the Income Tax Act is not leviable for belated remittance of TDS after deduction, limiting penalty to failure to deduct tax at source.
The State of Bihar v. Jawahar Lal Ram
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.
Mansarovar Commercial Pvt. Ltd. v. Commissioner of Income Tax, Delhi
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.
Mansarovar Commercial Pvt. Ltd. v. Commissioner of Income Tax, Delhi
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.
Rajalakshmi v. The Special Tahsildar (LA) Koyilandy & Another
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.
Rajalakshmi v. The Special Tahsildar (LA) Koyilandy & Another
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.
KA RAUF SHERIF v. DIRECTORATE OF ENFORCEMENT
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.
Ajay Shankar Srivastava v. Bar Council of India
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.
Ajay Shankar Srivastava v. Bar Council of India
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.
National Capital Territory of Delhi v. Subhash Chander Khatri
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.
Central Bureau of Investigation v. Vikas Mishra
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.
HARYANA POWER PURCHASE CENTRE v. SASAN POWER LTD
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.
HARYANA POWER PURCHASE CENTRE v. SASAN POWER LTD
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.