Supreme Court of India

16,355 judgments

Year:

Principal Commissioner of Income Tax-III, Bangalore and another v. M/s Wipro Limited

11 Jul 2022 · M. R. Shah; B. V. Nagarathna · 2022 INSC 687
Cites 5 · Cited by 0

The Supreme Court held that both furnishing a declaration and filing it before the due date of the original return under Section 10B(8) of the Income Tax Act are mandatory conditions, disallowing carry forward of losses claimed after the due date.

tax appeal_allowed Significant Section 10B(8) Income Tax Act carry forward of losses declaration filing time limit revised return under Section 139(5)

Principal Commissioner of Income Tax-III, Bangalore v. M/s Wipro Limited

11 Jul 2022 · M.R. Shah; B.V. Nagarathna
Cites 1 · Cited by 0

The Supreme Court held that the declaration under Section 10B(8) of the Income Tax Act must be furnished before the due date of filing the original return of income, and failure to do so disentitles the assessee from claiming exemption and carrying forward losses.

tax appeal_allowed Significant Section 10B(8) Income Tax Act carry forward of losses declaration filing time limit revised return under Section 139(5)

The Principal Secretary, Revenue Department, State of Telangana & Anr. v. B. Rangaswamy (Dead) By Lrs. & Ors.

11 Jul 2022 · Indira Banerjee; A.S. Bopanna

The Supreme Court set aside the High Court's decree declaring plaintiffs as owners, restoring the trial court's dismissal of the suit for failure to prove title and identity of disputed land claimed to be government property.

civil appeal_allowed Significant title to property identity of suit property registered sale deed government poramboke land

The Principal Secretary, Revenue Department, State of Telangana & Anr. v. B. Rangaswamy (Dead) By Lrs. & Ors.

11 Jul 2022 · Indira Banerjee; A.S. Bopanna

The Supreme Court restored the Trial Court's dismissal of a suit for declaration of ownership over disputed land, holding that the plaintiffs failed to prove the identity and title of the suit property, and rejected the High Court's decree in their favor.

civil appeal_allowed Significant title to immovable property identity of suit property survey number adverse possession

Abu Salem Abdul Kayyum Ansari v. State of Maharashtra

11 Jul 2022 · Sanjay Kishan Kaul; M.M. Sundresh
Cites 1 · Cited by 0

The Supreme Court held that while the Indian judiciary is not bound by the Executive's sovereign assurance limiting sentence to 25 years, the Executive must ensure compliance through remission or commutation powers, and set off of detention abroad is not permissible under Section 428 CrPC.

criminal appeal_dismissed Significant sovereign assurance extradition principle of speciality Section 428 CrPC

Abu Salem Abdul Kayyum Ansari v. The State of Maharashtra

11 Jul 2022 · Sanjay Kishan Kaul; M.M. Sundresh
Cites 1 · Cited by 0

The Supreme Court held that sovereign assurances limiting imprisonment bind the executive but not the judiciary, rejected set off of foreign detention, upheld trial under principle of speciality, and directed executive to ensure sentence commutation after 25 years.

criminal appeal_dismissed Significant sovereign assurance extradition principle of speciality Section 428 CrPC

R.S. Infra-Transmission Ltd. v. Saurinindubhai Patel

11 Jul 2022 · M.R. Shah; B.V. Nagarathna

The Supreme Court held that substantial compliance with Rule 60 of the Income Tax Act by a judgment debtor, despite minor bona fide shortfalls due to Recovery Officer's mistake, suffices to set aside an auction sale, restoring the rights of the auction purchasers.

civil appeal_allowed Significant Rule 60 Income Tax Act Recovery Officer auction sale substantial compliance

Bhilai Steel Plant, Bhilai v. Mahesh Kumar Gonnade

11 Jul 2022 · Sanjay Kishan Kaul; Hrishikesh Roy
Cites 1 · Cited by 0

The Supreme Court held that employment secured on the basis of a false Scheduled Tribe caste certificate is liable to be cancelled and clarified that the protection in Milind judgment does not extend to wrongful appointments obtained by false caste claims.

administrative appeal_allowed Significant Scheduled Tribe reservation false caste certificate employment termination State of Maharashtra v. Milind

Bhilai Steel Plant, Bhilai v. Mahesh Kumar Gonnade

11 Jul 2022 · Sanjay Kishan Kaul; Hrishikesh Roy
Cites 2 · Cited by 0

The Supreme Court held that a person who secured employment on the basis of a false Scheduled Tribe certificate is not entitled to retain service or benefits, overruling the High Court's reliance on Milind and affirming termination.

administrative appeal_allowed Significant Scheduled Tribe certificate false caste certificate reservation employment termination

S. Chandrasekharan & Ors. v. M. Dinakar & Anr.

11 Jul 2022 · Dinesh Maheshwari; Aniruddha Bose

The Supreme Court held that pecuniary loss for a deceased homemaker should be computed on notional income pegged to one-third of the husband's income with future prospects, and loss of love and affection is subsumed within loss of consortium, thereby enhancing the compensation awarded.

civil appeal_allowed Significant Motor Vehicles Act, 1988 pecuniary loss notional income loss of consortium

S. Chandrasekharan & Ors. v. M. Dinakar & Anr.

11 Jul 2022 · Dinesh Maheshwari; Aniruddha Bose

The Supreme Court held that pecuniary loss for a deceased homemaker should be computed on notional income pegged to the spouse's earnings with future prospects, subsuming loss of love and affection within loss of consortium, thereby restoring and enhancing compensation awarded by the Tribunal.

civil appeal_allowed Significant Motor Vehicles Act, 1988 pecuniary loss notional income loss of consortium

Bharat Sanchar Nigam Limited v. M/s. Nemichand Damodardas

11 Jul 2022 · M.R. Shah; B.V. Nagarathna

The Supreme Court held that Ready Reckoner rates cannot be the basis for land acquisition compensation and restored the Reference Court's lower compensation award, emphasizing market value determination through bona fide transactions and expert evidence.

property appeal_allowed Significant Land Acquisition Act Ready Reckoner rates Compensation determination Market value

Bharat Sanchar Nigam Limited v. M/s. Nemichand Damodardas

11 Jul 2022 · M.R. Shah; B.V. Nagarathna
Cites 0 · Cited by 5

The Supreme Court held that Ready Reckoner rates meant for stamp duty cannot determine compensation under the Land Acquisition Act and restored the Reference Court's valuation.

property appeal_allowed Significant Land Acquisition Act Ready Reckoner rates market value compensation

Mohamed Ali v. V. Jaya

11 Jul 2022 · M. R. Shah; B. V. Nagarathna

The Supreme Court held that the High Court erred in setting aside an ex-parte decree under Article 227 when a statutory appeal was available and without considering the Trial Court's refusal to condone delay, restoring the original decree.

civil appeal_allowed Significant Article 227 Constitution of India ex-parte judgment specific performance delay condonation

The State of Nagaland v. Nishevi Achumi

11 Jul 2022 · M. R. Shah; B. V. Nagarathna

The Supreme Court held that retrospective regularization of a deceased work-charge employee's services is impermissible if he was not entitled to regularization during his lifetime, and consequently denied family pension to the widow.

civil appeal_allowed Significant regularization work-charge employee family pension retrospective regularization

The State of Nagaland v. Nishevi Achumi

11 Jul 2022 · M. R. Shah; B. V. Nagarathna

The Supreme Court held that a deceased work-charge employee's services cannot be regularized posthumously if he was not entitled to regularization at the time of death, and dismissed the widow's claim for family pension based on such regularization.

civil appeal_allowed Significant regularization work-charge employee family pension seniority

Hemantha Kumar v. R. Mahadevaiah

11 Jul 2022 · M.R. Shah; B.V. Nagarathna · 2022 INSC 694

The Supreme Court restored a consent decree passed in Lok Adalat, holding that referral to Lok Adalat does not invalidate a genuine consent decree and that the High Court erred in setting it aside on unsubstantiated fraud allegations.

civil appeal_allowed Significant consent decree Order XXIII Rule 3 CPC Lok Adalat fraud allegation

Hemantha Kumar v. R. Mahadevaiah

11 Jul 2022 · M.R. Shah; B.V. Nagarathna

The Supreme Court restored a consent decree passed in Lok Adalat, holding that referral to Lok Adalat and prima facie suspicion without material cannot invalidate a jointly agreed consent decree under Order XXIII Rule 3 CPC.

civil appeal_allowed Significant consent decree Order XXIII Rule 3 CPC Lok Adalat fraud allegation

Virendra v. State of Madhya Pradesh

11 Jul 2022 · Sanjay Kishan Kaul; M. M. Sundresh · 2022 INSC 678

The Supreme Court overturned the appellant's murder conviction due to unreliable prosecution evidence and improper recovery procedures, emphasizing the prosecution's burden to prove guilt beyond reasonable doubt.

criminal appeal_allowed Significant prosecution evidence reasonable doubt recovery of firearms hostile witness

Virendra v. State of Madhya Pradesh

11 Jul 2022 · Sanjay Kishan Kaul; M. M. Sundresh

The Supreme Court overturned the appellant's murder conviction due to unreliable prosecution evidence and failure to prove recovery in accordance with law, emphasizing the prosecution's burden to prove guilt beyond reasonable doubt.

criminal appeal_allowed Significant burden of proof recovery of weapons hostile witness Section 27 Indian Evidence Act