Supreme Court of India

16,355 judgments

Year:

The Commissioner of Income Tax-8 v. M/S N.S.N. Jewellers Private Limited

14 Mar 2016 · Kurian Joseph; Rohinton Fali Nariman

The Supreme Court dismissed a civil tax appeal due to the tax effect being below Rs. 25 lakhs as per CBDT guidelines but kept the question of law open for future consideration.

tax appeal_dismissed Significant Income Tax Act, 1961 CBDT circular tax effect threshold civil appeal

Charanjit Kaur v. Bikram Singh

10 Mar 2016 · Dipak Misra; Shiva Kirti Singh

The Supreme Court set aside the High Court's summary dismissal of a criminal revision petition in a dowry harassment case, directing a fresh hearing to ensure the appellant's right to be heard.

criminal appeal_allowed Significant dowry harassment Section 498A IPC Section 406 IPC probation of offenders

Indrani Wahi v. Registrar of Co-op. Societies & Ors.

10 Mar 2016 · Jagdish Singh Khehar; C. Nagappan

The Supreme Court held that a valid nominee under Section 79 of the West Bengal Cooperative Societies Act, 1983, including a married daughter, is entitled to mandatory transfer of the deceased member's cooperative society share, independent of succession claims by other heirs.

property appeal_allowed Significant nomination cooperative society West Bengal Cooperative Societies Act, 1983 Section 79

Babita Badasaria v. Patna Municipal Corporation

10 Mar 2016 · Pinaki Chandra Ghose; R.K. Agrawal

The Supreme Court upheld demolition of unauthorized construction exceeding sanctioned plans, rejected regularization proposals, and directed enhanced compensation and strict enforcement of eviction and demolition orders.

property appeal_dismissed Significant unauthorized construction sanctioned plan deviation demolition compounding

BANGALORE DEVELOPMENT AUTHORITY v. N. JAYAMMA

10 Mar 2016 · A.K. Sikri; R.K. Agrawal
Cites 7 · Cited by 0

The Supreme Court held that a sale of land after acquisition vests title in the Government, possession must be actual and hostile for 12 years to claim adverse possession, and the respondent failed to prove such possession, resulting in dismissal of her suit.

civil appeal_allowed Significant adverse possession land acquisition Bangalore Development Authority Land Acquisition Act 1894

Employees State Insurance Corporation v. A.K. Abdul Samad & Anr.

10 Mar 2016 · Dipak Misra; Shiva Kirti Singh

The Supreme Court held that under Section 85(a)(i)(b) of the Employees’ State Insurance Corporation Act, the fine of Rs.5000 is mandatory and courts have no discretion to impose a lesser fine, limiting judicial discretion only to reducing imprisonment terms.

criminal appeal_allowed Significant Section 85 Employees State Insurance Corporation Act mandatory fine judicial discretion imprisonment term

M/S. ANSAL HOUSING AND CONSTRUCJTION LIMITED v. STATE OF UTTAR PRADESH

09 Mar 2016 · KURIAN JOSEPH; ROHINTON FALI NARIMAN

The Supreme Court held that stamp duty disputes under the Indian Stamp Act must be adjudicated by the competent authority and set aside the High Court's decision imposing full stamp duty on a tripartite agreement, directing the parties to approach the statutory authority for determination.

civil appeal_allowed Significant Indian Stamp Act, 1899 stamp duty tripartite agreement lease

Commissioner of Income Tax v. M/S. Meghalaya Steels Ltd.

09 Mar 2016 · Kurian Joseph; R.F. Nariman
Cites 3 · Cited by 0

The Supreme Court held that government subsidies reimbursing costs directly related to manufacture or sale constitute profits and gains derived from business under Sections 80-IB and 80-IC of the Income Tax Act, allowing corresponding deductions.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 80-IB Section 80-IC subsidies

Balwan Singh & Ors. v. Land Acquisition Collector & Anr.

09 Mar 2016 · Kurian Joseph; Rohinton Fali Nariman

The Supreme Court held that landowners dispossessed prior to notification under Section 4(1) of the Land Acquisition Act, 1894 are entitled to 15% per annum interest as damages for use and occupation on the compensation amount fixed by the Reference Court.

property appeal_allowed Significant Land Acquisition Act, 1894 Section 4(1) interest on compensation dispossession

Shakuntala Yadav v. State of Haryana

09 Mar 2016 · Kurian Joseph; Rohinton Fali Nariman

The Supreme Court held that physical possession is necessary to deny release of land under the Land Acquisition Act and remanded the matter for fresh consideration of release claims for Lal Dora land.

property appeal_allowed Significant Land Acquisition Act, 1894 Section 16 Section 48 Lal Dora

Pratibha Ramesh Patel v. Union of India

09 Mar 2016 · Kurian Joseph; Rohinton Fali Nariman

The Supreme Court dismissed a writ petition under Article 32 as an abuse of process since an identical petition under Article 226 was pending before the High Court, without deciding on the constitutional validity of the challenged amendments.

constitutional petition_dismissed Procedural Article 32 Constitution of India Article 226 Constitution of India SARFAESI Act, 2002 Enforcement of Security Interest and Recovery of Debts Laws (Amendment) Act, 2012

KERALA STATE ROAD TRANSPORT CORPORATION v. N.K. BYJUMON

04 Mar 2016 · ANIL R. DAVE; ADARSH KUMAR GOEL

The Supreme Court allowed the appeal against the High Court's judgment, remitting the matter for fresh hearing due to delay caused by the appellant's employee's negligence and directed costs accordingly.

civil appeal_allowed delay in proceedings negligence of employee departmental action costs

State of Kerala v. P.B. Sourabhan & Ors.

04 Mar 2016 · Ranjan Gogoi; Prafulla C. Pant

The Supreme Court held that the State Police Chief has the authority to appoint a superior police officer to investigate cases beyond the officer's territorial jurisdiction, overruling the High Court's restrictive interpretation of Section 36 Cr.P.C.

criminal appeal_allowed Significant State Police Chief Section 36 Cr.P.C. Section 18 Police Act territorial jurisdiction

Ram Dutt v. Dev Dutt

04 Mar 2016 · T.S. Thakur; A.K. Sikri; R. Banumathi

The Supreme Court upheld the finality of earlier land partition orders under the Delhi Land Reforms Act, holding that claims to undistributed land must be pursued through proper statutory remedies, dismissing the appellants' appeal.

property appeal_dismissed Significant Delhi Land Reforms Act, 1954 Bhoomidari rights land partition revision petition

Union of India v. Tata Teleservices Ltd

04 Mar 2016 · Kurian Joseph; Rohinton Fali Nariman

The Supreme Court dismissed the Union of India's appeal, upholding the Tribunal's valid approach to fresh demands superseding original tax demands against Tata Teleservices Ltd.

civil appeal_dismissed fresh demands supersession tax demands Tribunal

Anant Prakash Sinha @ Anant Sinha v. State of Haryana & Anr.

04 Mar 2016 · Dipak Misra; Shiva Kirti Singh
Cites 4 · Cited by 0

The Supreme Court upheld the trial court's power under Section 216 CrPC to add charges based on prima facie material before judgment, dismissing the appellant's challenge to the addition of a Section 406 IPC charge.

criminal appeal_dismissed Significant Section 216 CrPC alteration of charge addition of charge prima facie material

M/S. SPORTS & LEISURE APPAREL LTD v. COMMISSIONER OF CENTRAL EXCISE

04 Mar 2016 · A.K. Sikri; Rohinton Fali Nariman
Cites 1 · Cited by 0

The Supreme Court held that Explanation II to the 2002 excise notifications creates a legal fiction deeming fabrics as duty paid, allowing exemption benefits to knitted garment manufacturers without actual excise duty payment.

tax appeal_allowed Significant excise duty exemption Notification 14/2002-CE Notification 15/2002-CE Explanation II

State of Punjab v. M/S. Shreyans Indus Ltd.

04 Mar 2016 · T.S. Thakur; A.K. Sikri; R. Banumathi

The Supreme Court held that the Commissioner cannot extend the assessment period under Punjab General Sales Tax Act after the original three-year limitation expires, thereby upholding the assessee's immunity from time-barred assessments.

tax appeal_dismissed Significant Punjab General Sales Tax Act, 1948 Section 11(10) extension of limitation assessment period

Power Grid Corporation of India Ltd. v. Punjab State Power Corporation Ltd.

03 Mar 2016 · Ranjan Gogoi; Prafulla C. Pant

The Supreme Court held that transmission charges cannot be raised before the transmission line is fully operational, including installation of switchgear, and dismissed Power Grid's appeal against the tariff determination.

administrative appeal_dismissed Significant date of commercial operation transmission line Electricity Act 2003 Central Electricity Regulatory Commission

SCORE INFORMATION TECHNOLOGIES LTD. v. SRIYASH TECHNOLOGIES LTD.

03 Mar 2016 · KURIAN JOSEPH; ROHINTON FALI NARIMAN

The Supreme Court upheld the High Court's setting aside of a non-transparent State contract for Smart Card based licences, emphasizing the constitutional requirement of transparency under Article 14.

administrative appeal_dismissed Significant Article 14 transparency State contracts tender process