Supreme Court of India

16,356 judgments

Year:

Kanwal Tanuj v. State of Bihar

24 Apr 2020 · A.M. Khanwilkar; Dinesh Maheshwari

The Supreme Court held that the CBI can investigate offences committed in Delhi involving a Central Government undertaking without prior consent of the State Government, even if a State public servant is accused, and struck down the proviso restricting such investigation as unconstitutional.

criminal appeal_dismissed Significant Delhi Special Police Establishment Act, 1946 Section 6 consent CBI jurisdiction Union Territory offences

Nisha Priya Bhatia v. Union of India

24 Apr 2020 · A.M. Khanwilkar; Dinesh Maheshwari · 2020 INSC 355

The Supreme Court upheld the constitutional validity of Rule 135 permitting compulsory retirement of intelligence officers without inquiry under Article 311, dismissing the appellant's challenge to her compulsory retirement as lawful and non-punitive.

administrative appeal_dismissed Significant compulsory retirement Rule 135 Research and Analysis Wing Article 311

Nisha Priya Bhatia v. Union of India

24 Apr 2020 · A.M. Khanwilkar; Dinesh Maheshwari

The Supreme Court upheld the constitutional validity of Rule 135 of the R&AW Rules and dismissed the appellant's challenge to her compulsory retirement, holding it to be a non-penal administrative action not attracting Article 311 safeguards.

constitutional appeal_dismissed Significant compulsory retirement Rule 135 Research and Analysis Wing Article 311

Paul v. T. Mohan

24 Apr 2020 · Uday Umesh Lalit; Vineet Saran · 2020 INSC 356

The Supreme Court upheld the High Court's order setting aside an auction sale in execution proceedings where the guarantor had paid all dues and obtained a no-dues certificate, emphasizing protection of the right to property and the court's inherent powers.

civil appeal_dismissed Significant auction sale guarantor execution proceedings Order XXI Rule 89 CPC

Paul v. T. Mohan

24 Apr 2020 · Uday Umesh Lalit; Vineet Saran

The Supreme Court upheld the High Court's order setting aside an auction sale of secured property where the guarantor had paid the entire dues and obtained a no-dues certificate, emphasizing protection of property rights despite procedural lapses.

civil appeal_dismissed Significant auction sale guarantor liability no-dues certificate Order XXI Rule 89 CPC

Sujata Kohli v. Registrar General, High Court of Delhi

24 Apr 2020 · A. M. Khanwilkar; Dinesh Maheshwari

The Supreme Court upheld the validity of phased ACR grading criteria for promotion of Delhi Higher Judicial Service officers to District Judge posts, rejecting claims of non-communication and retrospective prejudice.

service_law appeal_dismissed Significant Delhi Higher Judicial Service Rules, 1970 Rule 27 Annual Confidential Report (ACR) Promotion criteria

Sujata Kohli v. Registrar General, High Court of Delhi

24 Apr 2020 · A. M. Khanwilkar; Dinesh Maheshwari

The Supreme Court upheld the High Court's phased ACR-based promotion criteria for Delhi Higher Judicial Service officers, rejecting claims of arbitrariness and violation of constitutional rights.

civil appeal_dismissed Significant Delhi Higher Judicial Service Rules, 1970 Rule 27 Annual Confidential Reports Promotion criteria

Mohd. Asif Naseer v. West Watch Company

24 Apr 2020 · R. Banumathi; Vineet Saran

The Supreme Court upheld eviction of tenant on bona fide personal need where six months' prior notice sent under certificate of posting and filed with affidavit was held valid service under the Rent Control Act.

property appeal_allowed Significant Rent Control Act Section 21(1)(a) eviction notice under certificate of posting

Mohd. Asif Naseer v. West Watch Company

24 Apr 2020 · R. Banumathi; Vineet Saran

The Supreme Court held that notice sent under certificate of posting with affidavit satisfies the six months' prior notice requirement under Section 21(1)(a) of the U.P. Rent Control Act, allowing eviction on bona fide personal use grounds.

property appeal_allowed Significant Rent Control Act Section 21(1)(a) eviction six months notice

FIRM RAJASTHAN UDYOG v. HINDUSTAN ENGINEERING & INDUSTRIES LTD

24 Apr 2020 · Uday Umesh Lalit; Vineet Saran

An Arbitration Award fixing only the price of land cannot be executed as a decree for specific performance of the sale agreement absent a concluded contract or valid decree, and execution courts cannot direct sale deed execution beyond the Award's terms.

civil appeal_allowed Significant Arbitration Award Specific Performance Execution of Award Fixation of Price

FIRM RAJASTHAN UDYOG v. HINDUSTAN ENGINEERING & INDUSTRIES LTD

24 Apr 2020 · Uday Umesh Lalit; Vineet Saran

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.

civil appeal_allowed Significant Arbitration Award Specific Performance Execution of Award Fixation of Price

Yum! Restaurants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi

24 Apr 2020 · A.M. Khanwilkar; Dinesh Maheshwari
Cites 1 · Cited by 0

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.

tax appeal_dismissed Significant doctrine of mutuality income tax exemption mutual concern commerciality

Yum! Restaurants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi

24 Apr 2020 · A.M. Khanwilkar; Dinesh Maheshwari
Cites 1 · Cited by 0

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.

tax appeal_dismissed Significant doctrine of mutuality income tax exemption mutual concern commerciality

Union of India v. Exide Industries Limited

24 Apr 2020 · A.M. Khanwilkar; Hemant Gupta; Dinesh Maheshwari

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.

tax appeal_allowed Significant Section 43B Income Tax Act leave encashment liability constitutional validity Article 14

Union of India v. Exide Industries Limited

24 Apr 2020 · A.M. Khanwilkar; Hemant Gupta; Dinesh Maheshwari
Cites 6 · Cited by 0

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.

tax appeal_allowed Significant Section 43B Income Tax Act leave encashment liability constitutional validity Article 14

Arvind Singh v. State of Maharashtra

24 Apr 2020 · Uday Umesh Lalit; Indu Malhotra; Hemant Gupta
Cites 4 · Cited by 0

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.

criminal appeal_dismissed Significant kidnapping murder Section 364A IPC Section 302 IPC

Aneesh Kumar V.S. v. State of Kerala

24 Apr 2020 · A.M. Khanwilkar; Dinesh Maheshwari

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.

administrative appeal_dismissed Significant Kerala Public Service Commission Ranked List Non-Joining Duty vacancies Rule 13 Kerala PSC Rules

Union of India & Anr v. U.A.E. Exchange Centre

24 Apr 2020 · A.M. Khanwilkar; Ajay Rastogi

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.

tax appeal_allowed Significant Permanent Establishment Double Taxation Avoidance Agreement Preparatory or Auxiliary Activities Income Tax Act Section 90

Basir Ahmed Sisodiya v. The Income Tax Officer

24 Apr 2020 · A. M. Khanwilkar; Dinesh Maheshwari

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.

tax appeal_allowed Significant Section 68 Income Tax Act cash credits unexplained credits books of account

Basir Ahmed Sisodiya v. The Income Tax Officer

24 Apr 2020 · A.M. Khanwilkar; Dinesh Maheshwari
Cites 1 · Cited by 0

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.

tax appeal_allowed Significant Income Tax Act, 1961 Section 68 cash credits unexplained credits