Supreme Court of India
16,355 judgments
Income Tax Officer v. Vikram Sujitkumar Bhatia
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.
Income Tax Officer v. Vikram Sujitkumar Bhatia
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.
The Commissioner of Income Tax 7 v. M/s. Paville Projects Pvt. Ltd.
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.
The Commissioner of Income Tax 7 v. M/s. Paville Projects Pvt. Ltd.
The Supreme Court upheld the Commissioner's revisional order under Section 263, holding that the AO's allowance of shareholder payments as cost of improvement was erroneous and prejudicial to Revenue.
Man Singh v. Shamim Ahmad
A tenant must tender rent directly to the landlord after the landlord's written notice expressing willingness to accept rent; depositing rent in Court thereafter does not prevent eviction under the Uttar Pradesh Urban Buildings Act.
Man Singh v. Shamim Ahmad
A tenant must pay rent directly to the landlord after notice expressing willingness to accept rent, and failure to do so justifies eviction despite prior deposits in Court.
Madhyamam Broadcasting Limited v. Union of India & Ors.
The Supreme Court held that security clearance is a condition for renewal of broadcasting permissions and that natural justice principles apply even in national security matters, requiring a proportionality-based balance between fair hearing rights and security concerns.
Madhyamam Broadcasting Limited v. Union of India & Ors.
The Supreme Court held that security clearance is a mandatory condition for renewal of broadcasting permissions and that principles of natural justice apply subject to national security, granting interim relief to MBL against revocation of its license.
The State of Gujarat & Ors. v. H. B. Kapadia Education Trust & Anr.
The Supreme Court held that minority educational institutions receiving government aid must comply with the Grant-in-Aid Code's age of superannuation rules, and refusal to grant aid beyond prescribed age does not violate Article 30(1) of the Constitution.
NHPC Ltd. v. State of Himachal Pradesh
The Supreme Court upheld the constitutional validity of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 as amended in 1997, holding that the Legislature validly removed the basis of a prior judgment and that free transport of employees and their children is taxable under the amended Act.
Balu Sudam Khalde and Another v. State of Maharashtra
The Supreme Court upheld the conviction for murder under Section 302 IPC, affirming the reliability of eyewitness evidence and binding nature of incriminating defence suggestions in cross-examination.
Balu Sudam Khalde and Another v. State of Maharashtra
The Supreme Court upheld the conviction for murder under Section 302 IPC, affirming the reliability of eyewitness testimony and rejecting the applicability of Exception 4 to Section 300 IPC.
Prem Kishore & Ors v. Brahm Prakash & Ors.
The Supreme Court held that dismissal of an eviction petition for failure to produce evidence under Order 17 Rule 2 CPC is not a decision on merits and does not bar a subsequent eviction petition on the same issue under the doctrine of res judicata.
Prem Kishore & Ors v. Brahm Prakash & Ors.
The Supreme Court held that dismissal of an eviction petition for default without evidence under Order 17 Rule 2 CPC is not a decision on merits and does not bar a subsequent eviction petition by res judicata, thus allowing the appeal and setting aside the High Court's order rejecting the plaint.
Prasanta Kumar Sahoo v. Charulata Sahu
The Supreme Court upheld daughters' equal coparcenary rights under the 2005 Amendment, invalidated a challenged settlement deed, and affirmed partition shares accordingly.
Geeta & Ors. v. Financial Commissioner Govt. of NCT Delhi & Ors.
The Supreme Court upheld the expulsion of a cooperative society member for non-payment of dues, affirming that procedural lapses do not invalidate expulsion when substantive default is established.
Anwar @ Bhugra v. State of Haryana
The Supreme Court set aside the appellant's conviction under Sections 394, 397 IPC and Section 25 Arms Act due to serious discrepancies in prosecution evidence and doubtful recovery of the weapon.
CCE, AURANGABAD v. M/S VIDEOCON INDUSTRIES LTD
The Supreme Court upheld CESTAT’s classification of imported LCD panels under Chapter 90.13.8010 as Liquid Crystal Devices, rejecting revenue’s claim for classification under Chapter 85 parts headings.
M P High Court Bar Association v. Union of India & Ors
The Supreme Court upheld mandatory e-filing in Debt Recovery Tribunals while directing infrastructural support and grievance mechanisms to ensure equitable access to justice.
Shivshankara & Anr. v. H.P. Vedavyasa Char
The Supreme Court upheld concurrent findings that a suit based on prior possession is maintainable and dismissed the appeal challenging possession recovery and refusal to allow amendment of pleadings at appellate stage.