Supreme Court of India

16,355 judgments

Year:

K.L. Swamy v. Commissioner of Income Tax

13 Jan 2023 · M.R. Shah

The Supreme Court held that interest under Section 158BFA(1) is leviable for late filing of block period returns even without notice under Section 158BC prior to amendment, but surcharge under proviso to Section 113 is prospective and not leviable retrospectively.

tax appeal_allowed Significant Section 158BFA(1) Section 158BD Section 158BC block assessment

Govt. of NCT of Delhi v. Sunil Jain & Ors.

13 Jan 2023 · M.R. Shah; C.T. Ravikumar

The Supreme Court held that subsequent purchasers cannot challenge land acquisition lapsing under Section 24(2) of the 2013 Act and clarified that acquisition does not lapse if possession or compensation is completed, excluding periods of litigation stay.

property appeal_allowed Significant land acquisition Section 24(2) Right to Fair Compensation and Transparency in Land Acquisition Act, 2013 lapse of acquisition

State of Himachal Pradesh v. Goel Bus Service Kullu

13 Jan 2023 · Sanjay Kishan Kaul; Abhay S. Oka; Vikram Nath

The Supreme Court upheld the constitutional validity of the Himachal Pradesh special road tax on vehicles used without a valid permit, holding it to be a regulatory and compensatory tax within State legislative competence and not a penalty.

tax appeal_allowed Significant special road tax motor vehicles taxation constitutional validity penalty vs tax

State of Himachal Pradesh v. Goel Bus Service Kullu

13 Jan 2023 · Sanjay Kishan Kaul; Abhay S. Oka; Vikram Nath

The Supreme Court upheld the constitutional validity of a special road tax imposed by Himachal Pradesh on vehicles used without a valid permit, holding it to be a regulatory and compensatory tax within the State's legislative competence.

constitutional appeal_allowed Significant special road tax motor vehicles taxation constitutional validity regulatory tax

Govt. of NCT of Delhi v. Bhagrati

13 Jan 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 has been taken, even if compensation remains unpaid, overruling the High Court's contrary decision.

property appeal_allowed Significant Section 24(2) of 2013 Act land acquisition lapse possession and compensation Right to Fair Compensation and Transparency in Land Acquisition Act

The State of Haryana v. Sushila

13 Jan 2023 · M.R. Shah; S. Ravindra Bhat

The Supreme Court held that subsequent purchasers and encroachers cannot claim lapse of land acquisition under Section 24(2) of the 2013 Act when possession was taken over by the acquiring authority, dismissing their challenge to acquisition proceedings.

property appeal_allowed Significant land acquisition Section 24(2) Right to Fair Compensation and Transparency in Land Acquisition Act, 2013 possession

Water Resources Department v. Rattan India Power Limited

13 Jan 2023 · S. Ravindra Bhat; Pamidighantam Sri Narasimha

The Supreme Court held that a party cannot challenge the agreed contractual consideration after signing the contract and upheld the levy of irrigation restoration charges at Rs.1,00,000 per hectare as per the agreement.

civil appeal_allowed Significant contractual estoppel irrigation restoration charges water diversion contractual consideration

Ashwini Kumar Upadhyay v. Union of India

13 Jan 2023 · Dhananjaya Y Chandrachud; Pamidighantam Sri Narasimha

The Supreme Court allowed transfer petitions to consolidate and adjudicate the issue of uniform minimum marriage age by transferring a writ petition from the Delhi High Court to itself after the related Rajasthan High Court petition was dismissed.

constitutional appeal_allowed transfer petition minimum age of marriage uniformity in law writ petition

Govt. of NCT of Delhi v. Sunil Jain & Ors.

13 Jan 2023 · M.R. Shah; C.T. Ravikumar

The Supreme Court held that subsequent purchasers have no locus to challenge land acquisition lapsing under Section 24(2) of the 2013 Act and clarified that acquisition does not lapse if possession or compensation has been tendered, overruling earlier contrary precedent.

property appeal_allowed Significant land acquisition Section 24(2) RTFCTLARR Act 2013 lapse of acquisition locus standi

The State of Rajasthan v. Komal Lodha

13 Jan 2023 · M. R. Shah; S. R. Ravindra Bhat · 2023 INSC 32
Cites 0 · Cited by 1

The Supreme Court upheld the commutation of death penalty to life imprisonment but set aside the High Court's unwarranted adverse observations on investigation and judicial conduct.

criminal appeal_partly_allowed Significant death penalty commutation Section 302 IPC judicial discipline

The State of Rajasthan v. Komal Lodha

13 Jan 2023 · M. R. Shah; S. R. Ravindra Bhat

The Supreme Court upheld the High Court's commutation of death penalty to life imprisonment but expunged its unwarranted observations on investigation and procedural aspects, emphasizing judicial discipline.

criminal appeal_partly_allowed Significant death penalty commutation Section 302 IPC judicial discipline

M/s Oswal Plastic Industries v. Manager, Legal Deptt N.A.I.C.O. Ltd

13 Jan 2023 · M. R. Shah; C. T. Ravikumar
Cites 1 · Cited by 0

The Supreme Court held that in fire insurance claims where the insurer cannot reinstate damaged property, the insured is entitled to reinstatement value rather than depreciated value under Clause 9 of Section 2 of the policy.

civil appeal_allowed Significant insurance policy interpretation reinstatement value depreciated value fire insurance claim

Ranvir Singh v. The State of Madhya Pradesh

12 Jan 2023 · B. R. Gavai; M. M. Sundresh
Cites 1 · Cited by 0

The Supreme Court set aside murder convictions due to unreliable dying declaration, contradictory evidence, and unfair investigation, emphasizing strict scrutiny in cases under Section 149 IPC.

criminal appeal_allowed Significant dying declaration first information report Section 149 IPC investigating officer

Prakash Nayi @ Sen v. State of Goa

12 Jan 2023 · B. R. Gavai; M. M. Sundresh

The Supreme Court acquitted the appellant on the ground of legal insanity under Section 84 IPC, holding that the burden of proving unsoundness of mind is on a preponderance of probabilities and must be properly considered by courts.

criminal appeal_allowed Significant Section 84 IPC unsoundness of mind legal insanity medical insanity

Prakash Nayi @ Sen v. State of Goa

12 Jan 2023 · B. R. Gavai; M. M. Sundresh

The Supreme Court acquitted the appellant on the ground of legal insanity under Section 84 IPC, emphasizing the distinction between medical and legal insanity and the burden of proof on the accused.

criminal appeal_allowed Significant Section 84 IPC legal insanity unsoundness of mind burden of proof

Boby v. State of Kerala

12 Jan 2023 · B. R. Gavai; M. M. Sundresh

The Supreme Court acquitted the appellant due to failure of prosecution to prove recovery under Section 27 Evidence Act and incomplete chain of circumstances, holding that last seen theory alone cannot sustain conviction.

criminal appeal_allowed Significant circumstantial evidence Section 27 Indian Evidence Act last seen theory recovery of dead body

Boby v. State of Kerala

12 Jan 2023 · B.R. Gavai; M.M. Sundresh

The Supreme Court acquitted the appellant Boby due to failure of the prosecution to prove recovery evidence under Section 27 of the Evidence Act and insufficiency of circumstantial evidence beyond last seen theory.

criminal appeal_allowed Significant circumstantial evidence Section 27 Indian Evidence Act last seen theory recovery of dead body

Mohinder Pal and Others v. State of J & K

12 Jan 2023 · B. R. Gavai; M. M. Sundresh

The Supreme Court converted murder convictions to culpable homicide not amounting to murder due to contradictions in prosecution evidence and granted benefit of doubt to accused under Exception I of Section 300 RPC.

criminal appeal_allowed Significant dying declaration private defense benefit of doubt murder

Mohinder Pal v. State of J & K

12 Jan 2023 · B. R. Gavai; M. M. Sundresh

The Supreme Court reduced the appellants' murder conviction to culpable homicide not amounting to murder due to contradictions in prosecution evidence and granted them benefit of doubt under Exception I of Section 300 RPC.

criminal appeal_allowed Significant dying declaration right of private defence grave and sudden provocation benefit of doubt

Vijay and Anr. v. State of Madhya Pradesh

11 Jan 2023 · B. R. Gavai; M. M. Sundresh · 2023 INSC 699

The Supreme Court acquitted the appellants of murder charges due to unreliable sole eyewitness testimony marred by contradictions and prior enmity, granting them the benefit of doubt.

criminal appeal_allowed Significant sole eyewitness testimony benefit of doubt previous enmity Section 302 IPC