Supreme Court of India

17,536 judgments

Year:

M/s Thermax Ltd. v. Commissioner of Central Excise, Pune-1

13 Oct 2022 · K. M. Joseph; Hrishikesh Roy
Cites 2 · Cited by 0

The Supreme Court held that the appellant's Modified Vapour Absorption Chiller does not qualify as a heat pump under the HSN definition and affirmed its classification as refrigerating equipment, denying concessional excise duty.

tax appeal_dismissed Significant Harmonised System of Nomenclature heat pump Modified Vapour Absorption Chiller tariff classification

M/s Thermax Ltd. v. Commissioner of Central Excise, Pune-1

13 Oct 2022 · K. M. Joseph; Hrishikesh Roy

The Supreme Court held that the appellant's Modified Vapour Absorption Chillers do not qualify as heat pumps under the HSN definition and must be classified as refrigerating equipment, denying concessional excise duty.

tax appeal_dismissed Significant Harmonised System of Nomenclature heat pump Modified Vapour Absorption Chillers Central Excise Tariff Act, 1985

Ramanand @ Nandlal Bharti v. State of Uttar Pradesh

13 Oct 2022 · Uday Umesh Lalit; S. Ravindra Bhat; J. B. Pardiwala
Cites 0 · Cited by 2

The Supreme Court overturned the death sentence and acquitted the accused due to failure of the prosecution to prove discovery evidence in accordance with law and unreliable extra-judicial confessions in a circumstantial evidence-based murder case.

criminal conviction_overturned Significant circumstantial evidence Section 27 Evidence Act discovery panchnama extra-judicial confession

Rajratan Babulal Agarwal v. Solartex India Pvt. Ltd.

13 Oct 2022 · K. M. Joseph; Hrishikesh Roy

The Supreme Court upheld the admission of a Section 9 insolvency petition, holding that the appellant failed to establish a genuine pre-existing dispute under the IBC and Sale of Goods Act.

corporate appeal_dismissed Significant Insolvency and Bankruptcy Code, 2016 Section 9 application pre-existing dispute Sale of Goods Act, 1930

Aishat Shifa v. State of Karnataka

13 Oct 2022 · Hemant Gupta; Sudhanshu Dhulia · 2022 INSC 1085
Cites 4 · Cited by 0

The Supreme Court upheld Karnataka's Government Order mandating school uniforms, ruling that reasonable restrictions on religious attire in secular educational institutions are constitutionally valid and that delegation of authority to College Development Committees is lawful.

constitutional appeal_dismissed Significant Karnataka Education Act, 1983 Government Order on uniform Secularism Article 25 freedom of religion

Aishat Shifa v. State of Karnataka

13 Oct 2022 · Hemant Gupta; Sudhanshu Dhulia
Cites 2 · Cited by 14

The Supreme Court upheld Karnataka's Government Order mandating school uniforms and restricting religious attire like headscarves in secular educational institutions as a valid exercise of State power consistent with constitutional secularism and fundamental rights.

constitutional appeal_dismissed Significant Karnataka Education Act, 1983 Government Order on school uniform Secularism Article 25 freedom of religion

Deputy Commissioner of Gift Tax, Central Circle-II v. M/S BPL Limited

13 Oct 2022 · Sanjiv Khanna; J.K. Maheshwari

The Supreme Court held that shares under lock-in period are unquoted shares and must be valued as per the prescribed formula for unquoted shares, accounting for transfer restrictions, dismissing the Revenue's appeal.

tax appeal_dismissed Significant gift tax valuation lock-in period shares quoted shares unquoted shares

Deputy Commissioner of Gift Tax, Central Circle-II v. M/S BPL Limited

13 Oct 2022 · Sanjiv Khanna; J.K. Maheshwari

Shares under lock-in period are unquoted shares and must be valued accordingly for gift tax purposes, accounting for transfer restrictions, and stock exchange certificates are not conclusive on quoted status.

tax appeal_dismissed Significant gift tax valuation lock-in period shares quoted shares unquoted shares

MEENA DEVI v. NUNU CHAND MAHTO @ NEMCHAND MAHTO

13 Oct 2022 · J.K. MAHESHWARI; SANJIV KHANNA · 2022 INSC 1080

The Supreme Court enhanced compensation to Rs. 5,00,000/- for the death of a 12-year-old child in a motor accident, applying principles of notional income and future prospects beyond the claim petition amount.

civil appeal_allowed Significant Motor Vehicles Act, 1988 compensation death of child notional income

Board of India v. National Stock Exchange Members Association

13 Oct 2022 · Ajay Rastogi; B. V. Nagarathna

The Supreme Court held that stock brokers must obtain separate SEBI registration certificates and pay fees for each stock exchange membership under the 1992 regulatory scheme, overruling the High Court's single-registration interpretation.

administrative appeal_allowed Significant SEBI registration stock broker fees multiple stock exchanges certificate of registration

Central Warehousing Corporation v. Adani Ports Special Economic Zone Limited

13 Oct 2022 · B. R. Gavai; C. T. Ravikumar

The Supreme Court set aside the High Court's order compelling a statutory corporation to accept partial settlement for relocation from SEZ land, remitting the matter for fresh adjudication amid conflicting government positions on SEZ delineation.

civil appeal_allowed Significant Special Economic Zones Act, 2005 delineation and denotification lease agreement statutory corporation

Meena Devi v. Nunu Chand Mahto @ Nemchand Mahto

13 Oct 2022 · J.K. Maheshwari; Sanjiv Khanna

The Supreme Court enhanced compensation for the death of a child in a motor vehicle accident by applying an increased notional income with future prospects and allowed compensation exceeding the claim amount as just and reasonable.

civil appeal_allowed Significant Motor Vehicles Act, 1988 compensation death of child notional income

Mahesh Govindji Trivedi v. Bakul Maganlal Vyas

12 Oct 2022 · Dinesh Maheshwari; Aniruddha Bose · 2022 INSC 1072

The Supreme Court upheld the Single Judge's order allowing a belated counter-claim filed before framing of issues, emphasizing judicial discretion to prevent multiplicity of proceedings and rejecting the Division Bench's interference.

civil appeal_allowed Significant counter-claim Order VIII Rule 6-A CPC Rule 95 Bombay High Court Rules specific performance

Mahesh Govindji Trivedi v. Bakul Maganlal Vyas

12 Oct 2022 · Dinesh Maheshwari; Aniruddha Bose

The Supreme Court held that a belated counter-claim filed before framing of issues may be allowed in the interest of justice and set aside the High Court's order disallowing it, affirming the discretion of courts to prevent multiplicity of proceedings.

civil appeal_allowed Significant counter-claim Order VIII Rule 6-A CPC Rule 95 Bombay High Court Rules specific performance

Devendra Nath Singh v. State of Bihar

12 Oct 2022 · Dinesh Maheshwari; Aniruddha Bose

The Supreme Court held that the High Court can direct further investigation under its inherent powers sparingly and only after affording the affected person a hearing, setting aside the impugned order for lack of such hearing.

criminal appeal_allowed Significant Section 482 CrPC further investigation inherent powers natural justice

Bharat Petroleum Corporation Ltd. v. Nisar Ahmed Ganai

12 Oct 2022 · M. R. Shah; Krishna Murari
Cites 0 · Cited by 1

The Supreme Court held that the enhanced compensation provisions of the 2013 Land Acquisition Act do not apply to acquisitions initiated under the Jammu & Kashmir State Land Acquisition Act, 1990, and compensation must be determined under the repealed State Act despite its repeal.

property appeal_allowed Significant Section 24(1)(a) of Act 2013 Jammu & Kashmir State Land Acquisition Act 1990 Right to Fair Compensation Act 2013 land acquisition

Mariano Anto Bruno v. The Inspector of Police

12 Oct 2022 · M. R. Shah; Krishna Murari
Cites 1 · Cited by 0

The Supreme Court acquitted appellants of abetment of suicide and cruelty charges, holding that prosecution failed to prove proximate harassment and ignored crucial psychiatric evidence of the deceased's mental illness.

criminal appeal_allowed Significant abetment of suicide Section 306 IPC Section 498A IPC mental illness

Mariano Anto Bruno v. The Inspector of Police

12 Oct 2022 · M. R. Shah; Krishna Murari
Cites 1 · Cited by 0

The Supreme Court acquitted appellants of abetment of suicide and cruelty charges, emphasizing the necessity of proximate instigation and cogent evidence beyond mere allegations.

criminal appeal_allowed Significant abetment of suicide Section 306 IPC Section 498A IPC mental cruelty

Checkmate Services P. Ltd. v. Commissioner of Income Tax-1

12 Oct 2022 · Uday Umesh Lalit; S. Ravindra Bhat; Sudhanshu Dhulia · 2022 INSC 1069
Cites 1 · Cited by 0

The Supreme Court held that deductions for employees' contributions to provident and insurance funds are allowable only if deposited by the due date prescribed under the relevant statutes, and Section 43B's provisions on employers' contributions do not override this condition.

tax appeal_dismissed Significant Section 36(1)(va) Income Tax Act Section 43B Income Tax Act Employees' Provident Fund Employees' State Insurance

Checkmate Services P. Ltd. v. Commissioner of Income Tax-1

12 Oct 2022 · Uday Umesh Lalit; S. Ravindra Bhat; Sudhanshu Dhulia
Cites 2 · Cited by 0

The Supreme Court held that employers cannot claim deduction for employees' provident fund contributions deposited after the statutory due date under Section 36(1)(va) of the Income Tax Act, and Section 43B does not override this due date condition.

tax appeal_dismissed Significant Section 36(1)(va) Income Tax Act Section 43B Income Tax Act Employees' Provident Fund Employees' State Insurance