Supreme Court of India

8,182 judgments

Year:

Commissioner of Income Tax v. M/s Jindal Steel & Power Limited

· B. V. Nagarathna; Ujjal Bhuyan · 2023 INSC 1053

The Supreme Court held that for deduction under Section 80 IA, the market value of electricity supplied by captive power plants is the rate charged by the State Electricity Board to industrial consumers, not the lower contracted rate for surplus power sold to the Board.

tax appeal_dismissed Significant Section 80 IA Income Tax Act market value captive power generation electricity pricing

M/S MANGALAM PUBLICATIONS v. COMMISSIONER OF INCOME TAX

· Ujjal Bhuyan · 2024 INSC 53

The Supreme Court held that reassessment under Section 147 requires tangible material beyond mere change of opinion and that reopening is barred if the assessee has fully and truly disclosed all material facts within the limitation period.

tax appeal_allowed Significant Income Tax Act, 1961 Section 147 Section 148 Reassessment

Asma Lateef & Anr. v. Shabbir Ahmad & Ors.

· B. R. Gavai; Dipankar Datta; Aravind Kumar · 2024 INSC 36
Cites 0 · Cited by 13

The Supreme Court held that a decree passed without jurisdiction under Rule 10 of Order VIII, CPC is a nullity and inexecutable, dismissing the appeal and upholding the High Court's order quashing execution proceedings.

civil appeal_dismissed Significant Rule 10 Order VIII CPC Section 47 CPC jurisdiction nullity of decree

Shadakshari v. State of Karnataka

· Abhay S. Oka; Ujjal Bhuyan · 2024 INSC 42
Cites 0 · Cited by 1

The Supreme Court held that absence of sanction under Section 197 CrPC does not justify quashing a complaint against a public servant accused of fabricating documents unless the act is shown to be in discharge of official duty, and set aside the High Court's quashing order.

criminal appeal_allowed Significant Section 197 CrPC sanction to prosecute public servant fabrication of documents

State of NCT of Delhi v. Raj Kumar @ Lovepreet @ Lovely

· Vikram Nath; Rajesh Bindal · 2024 INSC 11
Cites 1 · Cited by 1

The Supreme Court held that lawful extensions of investigation under section 43D(2)(b) of UAPA with valid reasons preclude default bail under section 167(2) CrPC and set aside the High Court's grant of default bail.

criminal appeal_allowed Significant default bail section 167(2) CrPC section 43D(2)(b) UAPA investigation extension

Dr. Mrs. Suman v. Marwadi Sammelan through its Secretary and Others

· J.K. Maheshwari; K.V. Viswanathan · 2024 INSC 127

The Supreme Court held that a prospective resignation can be withdrawn before its effective date unless accepted with prior consent, and directed regularization of service for pension benefits accordingly.

civil appeal_allowed Significant prospective resignation withdrawal of resignation locus poenitentiae unilateral acceptance

Anun Dhawan v. Union of India

· Bela M. Trivedi; Pankaj Mithal · 2024 INSC 136

The Supreme Court held that existing statutory schemes under the National Food Security Act adequately ensure food security and declined to direct implementation of Community Kitchens, emphasizing limited judicial review over policy matters.

constitutional petition_dismissed Significant Right to food Article 21 National Food Security Act, 2013 Community Kitchens

Association for Democratic Reforms v. Union of India

· Dhananjaya Y Chandrachud · 2024 INSC 113
Cites 0 · Cited by 2

The Supreme Court held that anonymous and unlimited corporate political funding under the Electoral Bond Scheme violates constitutional principles of transparency and equality, striking down key provisions of the Finance Act 2017.

constitutional appeal_allowed Significant Electoral Bond Scheme political funding right to information Article 19(1)(a)

Tapas Kumar Das v. Hindustan Petroleum Corporation Limited

· Dipankar Datta; Sanjay Kumar · 2024 INSC 225

The Supreme Court held that an LPG distributorship applicant's land located within the advertised block area satisfies eligibility when the advertisement does not explicitly restrict location to a specific mouza or Gram Panchayat, allowing the appeal and restoring the Single Judge's order.

civil appeal_allowed Significant LPG distributorship advertisement interpretation location eligibility Rurban Vitrak

Jaipur Vidyut Vitran Nigam Ltd. v. Adani Power Rajasthan Ltd.

· Aniruddha Bose; Sanjay Kumar · 2024 INSC 213

The Supreme Court dismissed a miscellaneous application seeking Late Payment Surcharge after final disposal of appeals, holding such applications impermissible to modify a final judgment without review or curative petition.

administrative petition_dismissed Significant Late Payment Surcharge Power Purchase Agreement Electricity Act 2003 Change in Law

Satyanand Singh v. Union of India & Ors.

· Sanjiv Khanna; Dipankar Datta · 2024 INSC 236
Cites 0 · Cited by 1

The Supreme Court allowed the appeal of an Indian Army Havaldar wrongfully diagnosed with AIDS and discharged, directing pension and substantial compensation for the resultant harm.

administrative appeal_allowed Significant HIV diagnosis AIDS misdiagnosis Army Rules 1954 Invaliding Medical Board

Kumar @ Shiva Kumar v. State of Karnataka

· Bela M. Trivedi; Ujjal Bhuyan · 2024 INSC 156
Cites 4 · Cited by 0

The Supreme Court set aside the conviction under Section 306 IPC for abetment of suicide due to lack of proximate instigation, contradictions in evidence, and failure to complete the evidentiary chain in a poisoning death case.

criminal appeal_allowed Significant Section 306 IPC Abetment of suicide Instigation Contradictory evidence

District Appropriate Authority under the PNDT Act and Chief District Health Officer v. Jashmina Dilip Devda & Anr.

· J.K. Maheshwari; K.V. Viswanathan · 2024 INSC 173

The Supreme Court held that suspension of registration under Section 20(3) of the PC&PNDT Act requires recorded reasons of public interest and cannot be exercised without notice and hearing under Sections 20(1) & (2), dismissing the appeal against suspension orders lacking such compliance.

administrative appeal_dismissed Significant PC&PNDT Act Section 20 suspension public interest appropriate authority powers

Parteek Bansal v. State of Rajasthan

· Vikram Nath; Prashant Kumar Mishra · 2024 INSC 324

The Supreme Court quashed a second FIR lodged on the same allegations as a prior FIR after acquittal, holding it an abuse of process and imposed costs on the complainant.

criminal appeal_allowed Significant quashing of FIR abuse of process Section 482 CrPC multiple FIRs

State of Kerala v. Union of India

· Surya Kant; K. V. Viswanathan · 2024 INSC 253

The Supreme Court dismissed Kerala's interim plea against Union-imposed borrowing limits, holding that the Union can regulate State borrowings under Article 293 and referred key constitutional questions to a larger Bench.

constitutional petition_dismissed Significant Article 293 Constitution State borrowing Fiscal Responsibility and Budget Management Act Interim injunction

Level 9 Biz Pvt. Ltd. v. Himachal Pradesh Housing and Urban Development Authority

· Bela M. Trivedi; Pankaj Mithal · 2024 INSC 257

The Supreme Court set aside the High Court order permitting revival of a cancelled tender tainted by irregularities, holding that such revival without due process and opportunity to aggrieved parties is impermissible and amounts to misuse of court process.

administrative appeal_allowed Significant tender cancellation Letter of Intent public procurement irregularities in tender

M/S RAJCO STEEL ENTERPRISES v. KAVITA SARAFF

· Aniruddha Bose; Sanjay Kumar · 2024 INSC 288

The Supreme Court upheld the acquittal of the accused in a cheque dishonour case, holding that the petitioner failed to prove the existence of a legally enforceable debt and the accused successfully rebutted the statutory presumption under the Negotiable Instruments Act.

criminal appeal_dismissed Significant Section 138 Negotiable Instruments Act Dishonour of cheque Presumption under Section 139 Legally enforceable debt

Union of India v. Barakathullah

· Bela M. Trivedi; Pankaj Mithal · 2024 INSC 452
Cites 0 · Cited by 1

The Supreme Court set aside the High Court's bail order for PFI members charged under UAPA, holding that prima facie material justified denial of bail under Section 43D(5) of UAPA.

criminal appeal_allowed Significant UAPA Section 43D(5) bail prima facie case

Delhi Development Authority v. Tejpal

· 2024 INSC 456

The Supreme Court granted leave in multiple appeals by Delhi government entities challenging High Court orders declaring land acquisition proceedings lapsed, setting out principles for condonation of delay including fraud discovery, change of law, bureaucratic delay, and COVID-19 impact.

civil appeal_allowed Significant land acquisition Right to Fair Compensation and Transparency in Land Acquisition Rehabilitation and Resettlement Act, 2013 Section 24(2) Limitation Act, 1963

Government of NCT of Delhi v. M/S BSK Realtors LLP

· 2024 INSC 455

The Supreme Court held that res judicata and merger doctrines do not bar fresh appeals challenging land acquisition lapses under the revised test in Indore Development Authority v. Manoharlal, emphasizing public interest and invoking Article 142 to harmonize conflicting precedents.

civil appeal_allowed Significant land acquisition section 24(2) 2013 Act doctrine of merger res judicata