Supreme Court of India
16,356 judgments
BCH ELECTRIC LIMITED v. PRADEEP MEHRA
The Supreme Court held that employees covered by the Payment of Gratuity Act, 1972 cannot claim gratuity beyond the statutory ceiling under Section 4(3) based on the employer’s gratuity scheme that mandates calculation as per the Act.
BCH ELECTRIC LIMITED v. PRADEEP MEHRA
The Supreme Court held that employees covered by the Payment of Gratuity Act, 1972 are entitled to gratuity only up to the statutory ceiling under Section 4(3), and a company scheme mandating calculation as per the Act does not confer entitlement beyond that ceiling.
Vodafone Idea Ltd v. Assistant Commissioner of Income Tax Circle 26 (2) & Anr.
The Supreme Court clarified the interplay of Sections 143(1), 143(1D), 143(2), and 241A of the Income Tax Act, upholding the Assessing Officer's discretion to withhold refunds post scrutiny notice issuance, subject to limitation and valid reasons, while invalidating withholding prior to return processing.
Vodafone Idea Ltd v. Assistant Commissioner of Income Tax Circle 26 (2) & Anr.
The Supreme Court upheld the validity of withholding income tax refund processing under Sections 143(1D) and 241A when a scrutiny notice under Section 143(2) is issued, emphasizing the need for reasoned orders and proper exercise of discretion.
PILCOM v. C.I.T. West Bengal-VII
The Supreme Court held that payments made to non-resident sports associations in relation to matches played in India attract tax deduction at source under Sections 115BBA and 194E of the Income Tax Act, 1961, and dismissed PILCOM's appeal.
State of Karnataka v. Y. Moideen Kunhi & Ors.
The Supreme Court held that proper factual inquiry is essential to classify land as plantation exempt from ceiling restrictions under the Karnataka Land Reforms Act and remanded the matter for fresh proceedings due to inadequate scrutiny by lower authorities.
State of Karnataka v. Y. Moideen Kunhi & Ors.
The Supreme Court held that plantation land is exempt from land ceiling restrictions under the Karnataka Land Reforms Act, but proper factual determination is required to classify forest land as plantation land, and declarations by individual partners are valid if held in personal capacity.
Bihar State Electricity Board v. M/S Iceberg Industries Ltd.
The Supreme Court upheld that electricity supply cannot be disconnected without considering installment requests and that consumers are not liable for minimum charges during illegal disconnection periods, affirming the jurisdiction of the Consumer Grievances Redressal Forum.
Bihar State Electricity Board v. M/S Iceberg Industries Ltd.
The Supreme Court upheld that electricity supply cannot be disconnected without considering installment requests and disallowed charging minimum guarantee fees during illegal disconnection periods, affirming consumer forum jurisdiction under the Electricity Act, 2003.
Vijay Kurle v. Nilesh Ojha; Rashid Khan Pathan
The Supreme Court affirmed its inherent constitutional power under Article 129 to initiate suo motu contempt proceedings without requiring consent of the Attorney General, holding that procedural rules must ensure fairness but do not limit its jurisdiction.
Vijay Kurle v. Nilesh Ojha
The Supreme Court affirmed its inherent constitutional power under Article 129 to initiate suo motu contempt proceedings without requiring consent of the Attorney General, holding that procedural rules do not limit its plenary jurisdiction to punish contempt of itself.
Commercial Taxes Officer v. M/s. Bombay Machinery Store
The Supreme Court held that tax authorities cannot impose a time limit for taking delivery from carriers to deny exemption under Section 6(2) of the Central Sales Tax Act, 1956, and quashed circulars imposing such limits as ultra vires.
Commissioner of Customs (Port) Kolkata v. M/S Steel Authority of India Ltd
The Supreme Court held that charges for design, engineering, and supervision related to post-importation activities cannot be included in the customs assessable value of imported goods under the Customs Act and Valuation Rules.
Commissioner of Customs (Port) Kolkata v. M/S Steel Authority of India Ltd
The Supreme Court held that design, engineering, and supervision charges relating to post-importation activities are not includible in the customs value of imported goods under the Customs Act and Valuation Rules, dismissing the revenue's appeal.
State of Gujarat v. Mansukhbhai Kanjibhai Shah
The Supreme Court held that trustees of deemed universities are public servants under the Prevention of Corruption Act and set aside their discharge, directing trial to proceed.
Bajaj Allianz General Insurance Co Ltd & Anr v. The State of Madhya Pradesh
The Supreme Court held that unpacking and assembling a helicopter at an intermediate location for flight terminates marine transit insurance coverage, dismissing the insured's claim for damage occurring thereafter.
Bajaj Allianz General Insurance Co Ltd & Anr v. The State of Madhya Pradesh
The Supreme Court held that the transit marine insurance coverage terminated upon unpacking and assembly of the helicopter at New Delhi, excluding damages discovered thereafter from insurance liability.
M/s. Tripower Enterprises (Private) Limited v. State Bank of India & Ors.
The Supreme Court held that after a SARFAESI Act auction sale and issuance of sale certificate, the Bank must return original title documents to the auction purchaser, except for properties subject to a prior decree, while substantive disputes on mortgage validity are to be decided in the main recovery proceedings.
M/s. Tripower Enterprises (Private) Limited v. State Bank of India & Ors.
The Supreme Court held that after issuance of a sale certificate in a SARFAESI auction, the Bank must return original title documents to the purchaser, except for properties subject to a final civil decree, rejecting repeated challenges to mortgage validity by the guarantor.
Kanwal Tanuj v. State of Bihar
The Supreme Court held that the CBI can investigate offences committed in a Union Territory without prior consent of the State Government, even if a State public servant is involved, overruling a notification proviso restricting such investigation.