Supreme Court of India
13,887 judgments
FIRM RAJASTHAN UDYOG v. HINDUSTAN ENGINEERING & INDUSTRIES LTD
An Arbitration Award fixing only the price of land cannot be executed as a decree for specific performance of sale when the underlying agreement grants an option to purchase and the suit for specific performance is withdrawn.
Yum! Restaurants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi
The Supreme Court held that the appellant company does not qualify as a mutual concern due to lack of identity between contributors and beneficiaries and discretionary contributions, rendering its surplus income taxable under the Income Tax Act.
Yum! Restaurants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi
The Supreme Court held that the assessee company did not qualify as a mutual concern due to contributions from non-members and discretionary control by the parent company, rendering its surplus taxable under the Income Tax Act.
Union of India v. Exide Industries Limited
The Supreme Court upheld the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, allowing deduction for leave encashment payments only on actual payment, overruling the mercantile system for this purpose.
Union of India v. Exide Industries Limited
The Supreme Court upheld the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, allowing deductions for leave encashment liabilities only on actual payment, overruling the High Court's decision and affirming legislative power to regulate tax deductions prospectively.
Arvind Singh v. State of Maharashtra
The Supreme Court upheld the conviction and death sentence of appellants for kidnapping and murder of a minor, affirming the applicability of last seen theory, common intention, and ransom demand under Sections 364A and 302 IPC.
Aneesh Kumar V.S. v. State of Kerala
The Supreme Court upheld the Kerala High Court Full Bench ruling that the first Ranked List for police sub-inspector recruitment expired on 1.6.2016, barring appellants from claiming vacancies reported thereafter.
Union of India & Anr v. U.A.E. Exchange Centre
The Supreme Court held that liaison offices performing only preparatory or auxiliary activities under RBI permission do not constitute a permanent establishment under the India-UAE DTAA, and thus no income is taxable in India from such offices.
Basir Ahmed Sisodiya v. The Income Tax Officer
The Supreme Court set aside the addition of Rs. 2,26,000 as unexplained cash credits under Section 68 of the Income Tax Act after the assessee proved the genuineness of the credits through affidavits and statements of unregistered dealers.
Basir Ahmed Sisodiya v. The Income Tax Officer
The Supreme Court set aside an addition of Rs. 2,26,000 under Section 68 of the Income Tax Act after subsequent evidence established the genuineness of alleged cash credits initially treated as bogus.
Ashish Seth v. Sumit Mittal
The Supreme Court held the Mittal Group and TFIPL liable for contempt for willful non-compliance of a settlement incorporated in its order, granting them two months to fulfill their obligations while dismissing the counter contempt petitions by the Seth Group.
Maximal Infrastructure Pvt. Ltd. v. Ashish Seth
The Supreme Court held the Mittal Group liable for contempt for willful non-compliance of a court-approved settlement, granting them time to fulfill obligations including payment of development charges and license renewals, while dismissing their contempt petitions against the Seth Group.
CRIMINAL APPEAL NO. 416 OF 2020 [ARISING OUT OF SPECIAL LEAVE PETITION [CRL] NO.2908 OF 2019] xxxx v. xxxx & ORS. .
The Supreme Court quashed the FIR under Sections 498A and 406 IPC as the 498A complaint was time-barred and the allegations under 406 IPC were unsustainable, holding the criminal complaint to be an abuse of process.
CRIMINAL APPEAL NO. 416 OF 2020 [ARISING OUT OF SPECIAL LEAVE PETITION [CRL] NO.2908 OF 2019] xxxx v. xxxx & ORS. .
The Supreme Court quashed the FIR under Sections 498A and 406 IPC in a matrimonial dispute, holding the complaint time-barred and the criminal proceedings an abuse of process.
Shivakumar v. Sharanabasappa
The Supreme Court upheld the High Court's finding that the contested Will was not genuine due to suspicious circumstances and discrepancies, dismissing the plaintiffs' appeal.
Shivakumar v. Sharanabasappa
The Supreme Court upheld the High Court's finding that the contested Will was not genuine due to suspicious circumstances, dismissing the plaintiffs' appeal for declaration of ownership based on that Will.
National Agricultural Cooperative Marketing Federation of India v. Alimenta S.A.
The Supreme Court held that a contract expressly providing for cancellation upon lawful government export prohibition becomes void under Section 32 of the Indian Contract Act, rendering a foreign arbitration award for damages unenforceable as against Indian public policy.
National Agricultural Cooperative Marketing Federation of India v. Alimenta S.A.
The Supreme Court held that a contract voided by lawful government export prohibition under an express contractual clause cannot give rise to damages, and enforcement of a foreign arbitration award ignoring this is against public policy and unenforceable.
West U.P. Sugar Mills Association & Ors. v. The State of Uttar Pradesh & Ors.
The Supreme Court held that the State Government has the power to fix a sugarcane price above the Central minimum price without repugnancy, resolving conflicting precedents on legislative competence under the Concurrent List.
Union of India v. M/s V.V.F Limited
The Supreme Court upheld the Government's power to amend excise duty exemption notifications in public interest, ruling that promissory estoppel does not bar such statutory modifications in fiscal matters.