Supreme Court of India

17,225 judgments

Year:

Central Bureau of Investigation v. Aryan Singh

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

The Supreme Court held that the High Court exceeded its jurisdiction in quashing criminal proceedings at the discharge stage under Section 482 Cr.P.C., directing the accused to face trial and emphasizing that proof of charges and malicious prosecution are to be decided only at trial conclusion.

criminal appeal_allowed Significant Section 482 Cr.P.C. quashing of criminal proceedings discharge of accused prima facie case

Central Bureau of Investigation v. Aryan Singh

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

The Supreme Court held that the High Court exceeded its jurisdiction in quashing criminal proceedings under Section 482 Cr.P.C. by conducting a mini trial and set aside the quashing order, directing the accused to face trial.

criminal appeal_allowed Significant Section 482 Cr.P.C. quashing of criminal proceedings prima facie case malicious prosecution

Qamar Ghani Usmani v. State of Gujarat

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

The Supreme Court held that an accused is not entitled to statutory bail if the investigation period is validly extended and the accused fails to timely challenge such extension despite being informed.

criminal appeal_dismissed Significant statutory bail default bail Section 167 CrPC extension of investigation

Sumitra Bai v. State of Chhattisgarh

10 Apr 2023 · B. R. Gavai; Aravind Kumar · 2023 INSC 343
Cites 1 · Cited by 0

The Supreme Court reduced the appellant’s conviction from murder under Section 302 IPC to culpable homicide not amounting to murder under Section 304 Part-I IPC due to lack of proof of intention and presence of mental illness.

criminal appeal_allowed Significant Section 302 IPC Section 304 Part-I IPC Section 84 IPC mental illness

Sumitra Bai v. State of Chhattisgarh

10 Apr 2023 · B. R. Gavai; Aravind Kumar
Cites 1 · Cited by 0

The Supreme Court reduced the appellant's conviction from murder under Section 302 IPC to culpable homicide not amounting to murder under Section 304 Part I IPC, recognizing lack of intention to cause death and mental illness considerations.

criminal appeal_allowed Significant Section 302 IPC Section 304 Part I IPC Section 84 IPC insanity defense

Authorised Officer State Bank of India v. C. Natarajan

10 Apr 2023 · S. Ravindra Bhat; Dipankar Datta

The Supreme Court upheld the lawful forfeiture of deposit by the Bank under SARFAESI Act auction rules, setting aside the High Court's refund order based on unjust enrichment.

civil appeal_allowed Significant SARFAESI Act forfeiture auction sale Security Interest (Enforcement) Rules, 2002

Authorised Officer State Bank of India v. C. Natarajan

10 Apr 2023 · S. Ravindra Bhat; Dipankar Datta

The Supreme Court upheld the Authorized Officer's statutory forfeiture of deposit in a SARFAESI Act auction sale, rejecting the High Court's order for refund and clarifying the limited scope of judicial interference in such forfeiture orders.

civil appeal_allowed Significant SARFAESI Act forfeiture auction sale Security Interest (Enforcement) Rules, 2002

Saraf Exports v. Commissioner of Income Tax

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

The Supreme Court held that profits from DEPB and Duty Drawback Schemes do not qualify as profits 'derived from' an industrial undertaking and thus are not eligible for deduction under Section 80-IB of the Income Tax Act, 1961.

tax appeal_dismissed Significant Section 80-IB Income Tax Act, 1961 DEPB Scheme Duty Drawback

Saraf Exports v. Commissioner of Income Tax

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

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.

tax appeal_dismissed Significant Section 80-IB Income Tax Act DEPB Scheme Duty Drawback profits derived from industrial undertaking

M/s Reckitt Benckiser (India) Ltd. v. Commissioner Commercial Taxes

10 Apr 2023 · M. R. Shah; Krishna Murari

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.

tax appeal_allowed Significant classification Kerala VAT Act mosquito repellants insecticides

R. Hemalatha v. Kasthuri

10 Apr 2023 · M. R. Shah; Krishna Murari
Cites 0 · Cited by 1

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.

civil appeal_dismissed Significant Agreement to Sell Registration Act Section 17(1)(g) Section 49 proviso

R. Hemalatha v. Kasthuri

10 Apr 2023 · M. R. Shah; Krishna Murari

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.

civil appeal_dismissed Significant Agreement to Sell Registration Act Section 17(1)(g) Section 49 proviso

Bhimashankar Sahakari Sakkare Karkhane Niyamita v. Walchandnagar Industries Ltd.

10 Apr 2023 · M. R. Shah; Krishna Murari · 2023 INSC 335

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.

civil appeal_dismissed Significant Arbitration and Conciliation Act, 1996 Section 34 Limitation Act, 1963 General Clauses Act, 1897

Bhimashankar Sahakari Sakkare Karkhane Niyamita v. Walchandnagar Industries Ltd.

10 Apr 2023 · M. R. Shah; Krishna Murari

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.

civil appeal_dismissed Significant Arbitration and Conciliation Act, 1996 Section 34 Limitation Act, 1963 General Clauses Act, 1897

NTPC LTD v. M/S SPML INFRA LTD

10 Apr 2023 · Dhananjaya Y Chandrachud; Pamidighantam Sri Narasimha

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.

civil appeal_allowed Significant Section 11(6) Arbitration and Conciliation Act pre-referral jurisdiction prima facie review arbitrability

International Pvt. Ltd v. The Commissioner

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

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.

tax appeal_allowed Significant Section 271C Tax Deducted at Source Belated remittance Penalty

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