Category Archives: Supreme Court Judgement

Legislature can’t overturn judgment by retrospective amendment in Law: SC

By | March 20, 2018

  SUPREME COURT OF INDIA State of Karnataka v. Karnataka Pawn Brokers Assn. MADAN B. LOKUR AND DEEPAK GUPTA, JJ. CIVIL APPEAL NOS. 5793 OF 2008, 2874-2878 OF 2018 MARCH  15, 2018 JUDGMENT Deepak Gupta, J. – Leave granted in SLP(c) Nos. 8652-8656 of 2012. 2. The main issue raised in these appeals is whether the amendments made to… Read More »

Foreign law firms/ lawyers can not practice in India : Supreme Court

By | March 13, 2018

SUPREME COURT OF INDIA Bar Council of India v. A.K. Balaji & Ors. ADARSH KUMAR GOEL AND UDAY UMESH LALIT, JJ. CIVIL APPEAL NOS.7170, 7875-7879 AND 8028 OF 2015 MARCH  13, 2018 JUDGMENT Adarsh Kumar Goel, J. – The issue involved in this batch of matters is whether foreign law firms/lawyers are permitted to practice in India. Reference… Read More »

No service tax on reimbursement of expenses: Supreme Court Judgment

By | March 9, 2018

Held : Gross amount charged by the service provider for such services provided or to be provided by him, in a case where the consideration for the service is money. High Court observed that the expenditure or cost incurred by the service provider in the course of providing the taxable service can never be considered as… Read More »

Nirbhaya case Judgment of Supreme Court -Mukesh & Anr Vs. State for NCT of Delhi & Ors. -Criminal Appeal Nos. 607-608 Of 2017

By | May 6, 2017

Supreme Court of India Mukesh & Anr Vs. State for NCT of Delhi & Ors.  Appeal Number : Criminal Appeal Nos. 607-608 Of 2017 Date of Judgement/Order : 05.05.2017 Relevant Extract of the Judgment 140. We are here concerned with the award of an appropriate sentence in case of brutal gang-rape and murder of a… Read More »

Notice sent by registered post is deemed to be served if it was returned back with postal endorsement

By | April 17, 2017

This Court in catena of cases has held that when a notice is sent by registered post and is returned with postal endorsement “refused” or “not available in the house” or “house locked” or “shop closed” or “addressee not in station”, due service has to be presumed Jagdish Singh v. Natthu Singh [1992] 1 SCC… Read More »

Tax , Interest and Penalty as defined in Supreme Court Judgment

By | February 26, 2017

In fiscal Statutes, the import of the word-“tax”,”interest”,”penalty”, etc.are well known. They are different concepts. Tax is the amount payable as a result of the charging provision . It is a compulsory extraction of money by a public authority for public purposes, the payment of which is enforce by law. Penalty is ordinarily levied on… Read More »

Now It is Easier to File Petition in Supreme Court for Poor -Middle Income Group Scheme

By | February 16, 2017

Now It is Easier to File Petition for Poor Now, it is easier for the middle and relatively lower income group to avail and enjoy the legal services of the country. The Hon’ble Supreme Court of India has introduced the Middle Income Group Scheme. It is a self supporting scheme which provides legal services to… Read More »

Supreme Court Judgment on Sasikala & jayalalitha in corruption case

By | February 15, 2017

STATE OF KARNATAKA … … APPELLANT(S) : Versus: SELVI J. JAYALALITHA & ORS. … RESPONDENT(S) WITH CRIMINAL APPEAL NOS. 304-307 OF 2017 (Arising out of SLP(Crl.) Nos.6294-6297 of 2015) Download Complete Judgment on Sasikala & jayalalitha in corruption case

Supreme Court dismissed writ against PMGKY scheme

By | January 11, 2017

SUPREME COURT OF INDIA Siddharth Mehta v. Union of India DIPAK MISRA AND AMITAVA ROY, JJ. WRIT PETITION (CIVIL) NO. 1013 OF 2016 DECEMBER  16, 2016 ORDER 1. Heard Mr. Dhruv Kapur, learned counsel for the petitioner in the presence of petitioner who is personally present. 2. The present writ petition is preferred under Article… Read More »

Loan to HUF is deemed dividend when shareholder-Karta has substantial interest in HUF

By | January 6, 2017

Facts of the Case The assessee is a Hindu Undivided Family (HUF). During the previous year to the Assessment Year, the assessee had received certain advances from one M/s. G.S. Fertilizers (P) Ltd.   In the audit report and annual return for the relevant period, which was filed by it before the Registrar of Companies… Read More »

Salary Income -No Interest for defaults in payment of Advance Tax : Supreme Court

By | December 22, 2016

Held The provisions relating to payment of advance tax is contained in Part ‘C’ and interest thereon in Part ‘F’ of Chapter VII of the Act. In cases where receipt is by way of salary, deductions under Section 192 of the Act [i.e TDS ] is required to be made. No question of payment of… Read More »

Supreme Court Judgment on Demonetization – 5-judge division bench to Decide

By | December 19, 2016

SUPREME COURT OF INDIA Vivek Narayan Sharma v. Union of India A.M. KHANWILKAR AND DR. D.Y. CHANDRACHUD, JJ. WRIT PETITION (CIVIL) NO. 906/2016 & OTHERS DECEMBER  16, 2016 ORDER   Writ Petitions are admitted. Issue notice on the Writ Petitions, special leave petitions and other applications. The respondents may file reply affidavit within six weeks.… Read More »

National Anthem Mandatory for all cinema theatres to play before movie

By | November 30, 2016

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Writ Petition(s)(Civil) No(s). 855/2016 SHYAM NARAYAN CHOUKSEY Petitioner(s) VERSUS UNION OF INDIA Respondent(s) Dated 30.11.2016 Summary of Judgment “Time has come for people to realise that the national anthem is a symbol of… Read More »

Constitutional validity of entry tax upholded by Supreme Court

By | November 12, 2016

Constitutional validity of entry tax upholded by Supreme Court SUPREME COURT OF INDIA Jindal Stainless Ltd. v. State of Haryana ASHOK BHUSHAN, J. C.A. NOS. 6383-6421 OF 1997 & ETC. NOVEMBER  11, 2016 Download the judgement of Supreme Court on Constitutional validity of entry tax upholded by Supreme Court

Dishonour of post-dated cheques covered by section 138 of Negotiable Instruments Act

By | October 28, 2016

whether in the facts of the present case, the dishonour of a post-dated cheque given for repayment of loan installment which is also described as “security” in the loan agreement is covered by Section 138 of the Negotiable Instruments Act, 1881 (“the Act”). Held Dishonour of cheque in the present case being for discharge of… Read More »

Amendment to Section 28 of Contract Act is Prospective : Supreme Court

By | October 22, 2016

  SUPREME COURT OF INDIA Union of India v. Indusind Bank Ltd. C. NAGAPPAN AND R.F.NARIMAN, JJ. CIVIL APPEAL NOS. 9087-9089 OF 2016 SEPTEMBER  15, 2016 Ms. Manita Verma, Vibhu Shankar Mishra, R.K. Rathore, Arvind Kumar, Raj Bahadur Yadav, M.K. Maroria, Ms.Shruti Srivastava and Shreekant N. Terdal, Advs. for the Petitioner. Pranab Kumar Mullick, Mrs.… Read More »

Depreciable asset is short-term asset, eligible for exemption : SC

By | October 4, 2016

Depreciable asset is short-term asset, eligible for exemption: The Supreme Court of India held that even though a depreciable asset is treated as a short-term asset, it is eligible for an exemption under a special provision for computing capital gains of depreciable assets. T The case is:V.S. Dempo Company Ltd. Download  Full report of KPMG Depreciable asset is… Read More »

Orders passed by High Court u/s 260A can be reviewed: Supreme Court

By | September 19, 2016

SUPREME COURT OF INDIA Commissioner of Income-tax, Panaji v. Automobile Corpn. of Goa Ltd. RANJAN GOGOI AND PRAFULLA C. PANT, JJ. SPECIAL LEAVE TO APPEAL (C) NOS. 18119-18120 OF 2013 & 10603-10604 OF 2014 AUGUST  12, 2016 A.N.S. Nadkarni, ASG, Ms. Rekha Pandey, S.A. Haseeb and Mrs. Anil Katiyar, Advs. for the Petitioner. Rustom B.… Read More »

Proposal of Finance Bill will not give relief if not mentioned in Finance Act

By | September 10, 2016

The fact that the Finance Minster announced a concession in Parliament does not entitle the assessee to relief if the same is not set out in the Finance Act IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos.4676-4677 OF 2013 AMIN MERCHANT …. APPELLANT VERSUS CHAIRMAN, CENTRAL BOARD OF EXCISE & REVENUE… Read More »

Dy. Director of Income Tax has no power to lodge complaint for prosecution against taxpayer

By | September 4, 2016

SUPREME COURT OF INDIA Babita Lila v. Union of India PINAKI CHANDRA GHOSE AND AMITAVA ROY, JJ. CRIMINAL APPEAL NO. 824 OF 2016 AUGUST  31, 2016 JUDGMENT Amitava Roy, J. – Leave granted 2. Being aggrieved by the rejection of their challenge to the initiation of their prosecution under Sections 109/191/193/196/200/420/120B/34 IPC on the basis… Read More »

Rules restricting appearance of outside lawyer in court without local lawyer are valid: SC

By | August 31, 2016

SUPREME COURT OF INDIA Jamshed Ansari v. High Court of Allahabad A.K. SIKRI AND N.V. RAMANA, JJ. CIVIL APPEAL NO. 6120 OF 2016 AUGUST  26, 2016 JUDGMENT A.K. Sikri, J. – The appellant has challenged the judgment dated 28.04.2015 passed by the High Court of Judicature at Allahabad whereby writ petition filed by the appellant… Read More »

Rent receipts are business income if renting is business of Assessee : Supreme Court

By | August 12, 2016

SUPREME COURT OF INDIA Rayala Corporation (P.) Ltd. v. Assistant Commissioner of Income-tax ANIL R. DAVE AND L. NAGESWARA RAO, JJ. CIVIL APPEAL NOS. 6437 TO 6441 OF 2016 AUGUST  11, 2016 JUDGMENT Anil R. Dave, J. – Being aggrieved by the judgment delivered by the High Court of Madras on 4th October, 2013 in… Read More »

Upfront payment of interest allowable in the year of payment , No Spreading required over the years : SC

By | July 6, 2016

[2015] 372 ITR 605 (SC) SUPREME COURT OF INDIA Taparia Tools Ltd. v. Joint Commissioner of Income-tax, Nasik A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NOS. 6366 – 6368 OF 2003 AND 6946 – 6948 OF 2004 MARCH  23, 2015 K. Radhakrishnan, Sr. Adv., Sanjay M. Shah, Rustom B. Hathikhanawala, Ms. Niranjana Singh,… Read More »

Stamp duty expenses etc. incurred for obtaining loan is revenue expenditure

By | July 6, 2016

[1966] 60 ITR 52 (SC) SUPREME COURT OF INDIA India Cements Ltd. v. Commissioner of Income-tax K. SUBBA RAO, J.C. SHAH AND S.M. SIKRI, JJ. CIVIL APPEAL NO. 1106 OF 1964 DECEMBER  8, 1965 A.V. Viswanatha Sastri, R. Venkataraman and R. Gopalakrishnan for the Appellant. S.T. Desai, Gopal Singh, B.R.G.K. Achar and R.N. Sachthey for… Read More »

Writ petition can be filed in case of question of Law involved even if alternative remedy of filing an appeal was available

By | June 30, 2016

Held The questions that have been raised by the appellant being absolutely pure questions of law, the High Court should have decided these matters. SUPREME COURT OF INDIA Aircel Ltd. v. Commercial Tax Officer DIPAK MISRA AND SHIVA KIRTI SINGH, JJ. WRIT PETITION (CIVIL) NOS. 1055 & 1057 OF 2013 & OTHERS APRIL  22, 2016… Read More »

Foreign Currency received without RBI approval to be confiscated : Supreme Court

By | June 21, 2016

SUPREME COURT OF INDIA Jatin C. Jhaveri v. Union of India T.S. THAKUR, CJI. AND UDAY UMESH LALIT, J. CIVIL APPEAL NOS. 11127 TO 11131 OF 2011 MAY  13, 2016 Ramesh P. Bhatt, K. Radha Krishnan, Sr. Advs., Bhargava V. Desai, B. Krishna Prasad, S. Ratin Rai, S.W.A. Quadriand B.K. Prasad, Advs. for the Appearing… Read More »

No cancellation without proving misuse of eligibility certificate :SC

By | May 8, 2016

SUPREME COURT OF INDIA Commissioner of Trade Tax, U.P. v. Chetna Chemicals (P.) Ltd. A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NO. 5103 OF 2007 APRIL  1, 2016 D.K. Goswami, Adv., Ravi Prakash, Adv. and Ashutosh Sharma, Adv. for the Appellant. Kavin Gulati, Sr. Adv., Avi Tandon, Adv., Rohit Sthalekar, Adv. and T.… Read More »

No need to send individual notices to Directors u/s 138 of Negotiable Instruments Act

By | May 5, 2016

Held In our view, Section 138 of the Act does not admit of any necessity or scope for reading into it the requirement that the directors of the Company in question must also be issued individual notices under Section 138 of the Act. Such directors who are in charge of affairs of the Company and… Read More »

No CST on inter-state sale by trader/purchaser of Exempted units goods located in Haryana

By | May 1, 2016

Held we do not think the proviso should be given a greater or more significant role in interpretation of the main part of the notification, except as carving out an exception. It means and implies that the requirement of the proviso should be satisfied i.e. manufacturing dealer should not have charged the tax. The proviso… Read More »

Period of limitation expire, Assessement time can’t be extended :SC

By | March 31, 2016

Period of limitation   Facts of the Case The Assessing Officer sent notices to the respondent- assessee in Form ST-XIV forAssessment Years 2000- 01, 2001-02, 2002-03 and 2003-04., i.e., after the expiry of three years. The assessee took an objection that these notices were sent beyond the period of assessment and, therefore, it was not… Read More »

Higher Secondary School certificate acceptable as age proof : Supreme Court

By | March 7, 2016

Issue whether the second respondent-Corporation was justified in rejecting the application of the appellant for allotment of retail outlet of petroleum/diesel dealership  on the ground that the age proof submitted by her was not of the Secondary School as per the norms, but of a Higher Secondary School. Held NO The requirement of the Corporation… Read More »

casual workers are covered under ESI : Supreme Court

By | March 7, 2016

Issue whether casual workers are covered under definition of employee as defined in Section 2(9) of the Employees State Insurance Act, 1948 ? Held The definition of the term “employee” in section 2(9) is also wide enough to cover casual employees who are employed for part of wage period. A bare reading of the aforesaid… Read More »

Chairman of Private Bank is Public Servant under prevention of corruption Act

By | February 28, 2016

Issue Whether the Chairman, Directors and Officers of Global Trust Bank Ltd. (a private bank before its amalgamation with the Oriental Bank of Commerce), can be said to be public servants for the purposes of their prosecution in respect of offences punishable under Prevention of Corruption Act, 1988 or not ? Held Under Clause (viii)… Read More »

Amended definition of NPA u/s 2 of SRFAESI act is Valid : Supreme Court

By | February 14, 2016

Issue Section 2(1)(o) of  The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 defines NPA. Prior to its amendment by Act 30 of 2004, NPA is defined as ‘an account of a borrower which has been classified’ by a CREDITOR either ‘as a sub-standard asset or a doubtful asset or… Read More »

State bound by doctrine of promissory estoppel : Supreme Court

By | February 4, 2016

  How far and to what extent is the State bound by the doctrine of promissory estoppel ? Held It is clear from the letter of the 4th respondent dated 23rd January, 1969 that a categorical representation was made by the 4th respondent on behalf of the Government that the proposed Vanaspati factory of the… Read More »

Wealth tax on urban land ,Construction issue discussed by Supreme Court

By | January 16, 2016

whether the land would be excluded from the ‘ urban land ‘ only when building is completely constructed thereupon or it would be covered by the aforesaid clause even if the building activity is started and the building is not yet complete ? The purpose and objective of introducing Section 2(e)(a) in the Act was… Read More »

Period of default of TDS for Interest recovery is from date of deductibility till date of actual payment of tax

By | December 29, 2015

SUPREME COURT OF INDIA Commissioner of Income tax, New Delhi v. Eli Lilly & Co. (India) (P.) Ltd.  S.H. KAPADIA AND AFTAB ALAM, JJ. CIVIL APPEAL NOS. 5114 OF 2007 AND OTHERS MARCH 25, 2009 A perusal of section 201(1) and section 201(1A) shows that both these provisions are without prejudice to each other. It… Read More »

Income of Minor to be received after majority not to be clubbed in the hands of Parent

By | December 15, 2015

Section 64(1)(iii) of Income Tax Act, 1961 : Income of Minor Child and Clubbing ? Facts of the Case The brother-in-law of the appellant, namely, Shri Ram Niwas Agarwal had created two trusts for the benefit of two minor children of the appellant, Kapoor Chand. One trust known as Priti Life Trust was for the… Read More »

Place where cheque is delivered for collection will determine territorial jurisdiction: Supreme Court

By | December 6, 2015

SUPREME COURT OF INDIA Bridgestone India (P.) Ltd. v. Inderpal Singh JAGDISH SINGH KHEHAR AND R. BANUMATHI, JJ. CRIMINAL APPEAL NOS. 1557 & 1562 TO 1564 OF 2015 NOVEMBER  24, 2015 JUDGMENT Jagdish Singh Khehar, J. Criminal Appeal No.1557 of 2015 (Arising out of SLP(Crl.)No.7850 of 2011) 1. Leave granted. 2. Despite service, no one… Read More »

Human intervention is required u/s 194 J for deducting TDS on Fees for Technical Services

By | December 3, 2015

SUPREME COURT OF INDIA Commissioner of Income-tax, Delhi v. Bharti Cellular Ltd. S.H. KAPADIA, CJ. K.S. RADHAKRISHNAN, J. CIVIL APPEAL NOS. 6691 TO 6699 OF 2010 AUGUST 12, 2010 Civil Appeal Nos. 6696/2010, 6697/2010, 6698/2010 and 6699/2010 arising out of S.L.P. (C) Nos. 13027/2009, 13029/2009, 13030/2009 and 20909/2009 are taken on Board along with these… Read More »

CD is document as per Indian Evidence Act : Supreme Court

By | December 2, 2015

IN THE SUPREME COURT OF INDIA Shamsher Singh Verma … Appellant Versus State of Haryana …Respondent CRIMINAL APPEAL NO. 1525 OF 2015 November 24, 2015 Word “document” is defined in Section 3 of the Indian Evidence Act, 1872, as under: – “ ‘Document’ means any matter expressed or described upon any substance by means of… Read More »

Date of failure is relevant for the purpose of Imposing penalty : Supreme Court

By | November 27, 2015

Facts of the Case :- Initial Summons to the Respondent was dated 23.7.2002.   (Thus SEBI’s summons to respondent to furnish required documents prior to 29-10-2002.) The Respondent sought time till 20.8.2002 to provide the documents and information sought by the Appellant, and thereafter sought further time till 31.8.2002 and then 30.9.2002.SEBI sent a reminder letter… Read More »

Income from project before commissioning are capital receipts : Supreme Court

By | November 27, 2015

Brief Facts of the Case ;- Assessee-company was in process of constructing and erecting its plant and had not started any business during relevant assessment years .Three heads under which the assessee has received certain amounts. These are the i) rent charged by the assessee to its contractors for housing workers and staff employed by… Read More »

Annual turnover of the stock broker for registration fee include the entire transaction ; Supreme Court

By | November 27, 2015

Issue :-  Interpretation of the term ‘annual turnover’ as it finds mention in the Explanation after paragraph 3 of Schedule III to the Securities & Exchange Board of India (Stock Brokers & Sub-brokers) Regulations, 1992 (for brevity, ‘the Regulations’). The aforesaid Explanation reads as follows : “Explanation. – For the purpose of paragraphs 1, 2 and… Read More »

Exempted goods and Exempted units are different : Supreme Court

By | November 26, 2015

Law : Rajasthan Vat Act Facts of the case The assessee-company is engaged in the business of manufacturing Asbestos Cement Pressure Pipe and Asbestos Cement Sheets and it had availed ITC on the purchase of raw material used in the manufacture of A.C. Sheets. Issue The assessing authority issued notice to the assessee for the… Read More »

SC suo motu PIL to consider Suffering by Muslim women due to “arbitrary” divorce rules

By | November 11, 2015

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.7217 OF 2013 PRAKASH & ORS. …APPELLANTS VERSUS PHULAVATI & ORS. …RESPONDENT The Supreme Court has ordered registration of a PIL and urged Chief Justice H L Dattu to set up a Special Bench to consider gender discrimination suffered by Muslim women owing to “arbitrary… Read More »