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OIL & NATURAL GAS CORPORATION LIMITED v. COMMISSIONER OF INCOME TAX
Payments by ONGC to foreign companies for services directly connected with mineral oil prospecting and extraction are taxable under Section 44BB, not as fees for technical services under Section 44D.
OIL & NATURAL GAS CORPORATION LIMITED v. COMMISSIONER OF INCOME TAX
The Supreme Court held that exemption from surtax under notification No. GSR 307(E) applies only to foreign companies with direct participation agreements in mineral oil business, excluding service providers, and must be strictly interpreted.
State of Kerala v. A.P. Mammikutty
The Supreme Court held that luxury tax under the Kerala Building Tax Act must be levied on the aggregate plinth area of a multi-apartment building owned by a single person, rejecting the division of apartments for tax calculation.
National Institute of Technology v. Pannalal Choudhury
The Supreme Court upheld the validity of a dismissal order passed by a delegated officer and subsequently ratified by the competent Board, affirming the principle of ratification in disciplinary proceedings under service rules.
State of M.P. v. Ashok & Others
The Supreme Court reversed the High Court's acquittal of respondents in a murder by burning case, holding them liable as members of an unlawful assembly under Section 302 read with Section 149 IPC based on dying declarations and eyewitness evidence.
Deposit Insurance & Credit Guarantee Corporation v. Ragupathi Ragavan & Ors.
The Supreme Court held that the Deposit Insurance Corporation has a preferential right to recover amounts paid to depositors from bank liquidation proceeds before any further payments to depositors, setting aside the High Court's contrary directions.
Indian Performing Rights Society Ltd. v. Sanjay Dalia & Anr.
The Supreme Court held that under the Copyright and Trade Marks Acts, a plaintiff may sue where it resides or carries on business, but if the principal place of business and cause of action are at one place, suits cannot be filed at branch offices elsewhere to harass defendants.
Chaitanya Prakash Audichya v. C.B.I.
The Supreme Court upheld the conviction of a public servant for accepting illegal gratification under the Prevention of Corruption Act, affirming the validity of the trap and evidence despite procedural challenges.
M/S G.S BERAR AND CO. PVT. LTD. & ANR v. M/S TRANS ASIAN INDUSTRIES EXPOSITIONS PVT. LTD
The Delhi High Court dismissed a Section 340 CrPC application for initiating criminal proceedings under Section 209 IPC against a respondent, holding that disputed civil claims without clear evidence of dishonesty do not constitute a criminal offence.
Jagdish Chander v. Delhi Transport Corporation
The Delhi High Court allowed the writ petition directing the DTC to pay pensionary benefits from superannuation subject to the petitioner returning CPF benefits with interest, quashing the CAT order without deciding the broader legal question.
Rewant Ahlawat v. Central Board of Secondary Education
The Delhi High Court dismissed a writ petition seeking correction of date of birth in a CBSE certificate beyond the prescribed limitation period, holding that statutory bye-laws and procedural requirements must be respected and courts cannot override them under Article 226.
Viterra B.V. v. Sharp Corp Limited
The Delhi High Court dismissed contempt petitions against Sharp Corp Ltd., holding that the sale of a charged immovable property to satisfy prior financial institution rights did not constitute wilful disobedience of its injunction order.
Kenisha Agrawal v. Union of India
The Delhi High Court upheld the exclusion of OCI holders from representing India in the final International Mathematical Olympiads, affirming that only Indian citizens have this right under existing law and policy.
Jagtar Singh v. State of Haryana
The Supreme Court upheld the conviction and sentence of Jagtar Singh for culpable homicide not amounting to murder under Section 304 Part II IPC based on reliable eyewitness evidence and proven motive arising from a land dispute.
Crystal Construction Company v. State of Maharashtra
The Bombay High Court held that the predetermined auction price fixed by the Charity Commissioner under the Maharashtra Public Trusts Act is the true market value for stamp duty levy under the first Proviso to Rule 4(6) of the Maharashtra Stamp Rules, but the Collector of Stamps may verify the sale process as per Circular dated 13 October 2006 before adjudication.
Senjil Gupta v. North Delhi Municipal Corporation
The Delhi High Court held that appeals under Section 347D of the Delhi Municipal Corporation Act, 1957, lie only against orders confirming, modifying, or annulling orders or notices under Sections 343 or 347B, excluding interlocutory orders under the CPC.
Sarabjeet Singh Sethi v. Deputy Director of Education, North West, Government of NCT Delhi & Ors.
The Delhi High Court held that divorce and remarriage do not extinguish a biological father's right to have his name recorded as the father in school records, directing correction of such records accordingly.
Through: Mr. R.K. Saini, Mr. Minal Sehgal, Advocates v. GURU HARKRISHAN PUBLIC SCHOOL (NEW DELHI SOCIETY) &
The Delhi High Court held that transfer of an employee between branches of a private unaided school under the same management is valid if a common seniority list is maintained and the employment terms permit such transfer, dismissing the petitioner’s challenge to his transfer.
Bijendra Bhagat v. State of Uttarakhand
The Supreme Court acquitted the appellant due to insufficient evidence linking him to the fatal injuries, granting him benefit of doubt and setting aside his conviction under Sections 302/34, 324/34, and 452 IPC.
Indra Dalal v. State of Haryana
The Supreme Court set aside conspiracy convictions as confessional statements made in police custody were inadmissible and prosecution failed to prove conspiracy beyond reasonable doubt.