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396 judgments · newest first · showing 1–200
The appellants were convicted of murder and robbery based largely on the testimony of a nine‑year‑old child witness, recoveries under Section 27 of the Evidence Act, fingerprint and forensic reports, and the alleged motive of robbery. The Supreme Court examined whether the prosecution had discharged …
The State of Madhya Pradesh appealed against two orders of the Madhya Pradesh High Court that quashed FIRs relating to offences of attempt to murder (Sec. 307 IPC) and other offences (Secs. 323, 294, 308, 34 IPC) on the ground that the complainant had reached a compromise with the accused. The …
The appellant, an 18‑year‑old student from a family of senior Supreme Court lawyers, suffered a 40% permanent disability in a motor accident. The Motor Accidents Claims Tribunal awarded Rs 8,48,000 compensation with interest; the Delhi High Court added a Rs 50,000 lump‑sum and later enhanced the …
The appellant, Khushwinder Singh, was convicted of murdering six members of a family by kidnapping, drugging them with sleeping tablets and drowning them in a canal, motivated by a desire to steal Rs.37 lakh and ornaments. The prosecution relied on the eye‑witness testimony of the surviving victim …
The appellant, the Commissioner of Income Tax, Bombay, challenged the deduction claimed by Tasgaon Taluka Sahakari Sakhar Karkhana Ltd., a cooperative sugarcane processor, for the price paid to cane growers that exceeded the Statutory Minimum Price (SMP) fixed under Clause 3 of the Sugar Cane …
The case involved six accused who were convicted of murder, robbery and rape of a woman in a hut robbery in 2003, based primarily on the identification of two eye‑witnesses (PW1 and PW8) in a test identification parade (TIP) and in court. The Supreme Court examined whether the prosecution had proved …
The petitioners alleged that the Karnataka Industrial Area Development Board had allotted ecologically sensitive land for a software technology park, resulting in encroachment of storm‑water drains (Rajakaluves) and damage to the Bellandur lake catchment. The National Green Tribunal (NGT) found …
The case involved two civil appeals (Nos. 2432 and 2433) arising from special leave petitions (SLPs) filed by Khoday Distilleries Ltd. after a High Court decree in a money suit. Both SLPs were dismissed by the Supreme Court in limine without reasons. The appellants then sought review of the High …
M/s. Vijay Industries appealed against the Commissioner of Income Tax seeking a 20% deduction under Section 80HH for the assessment years 1979‑80 and 1980‑81. The dispute centered on whether the deduction should be calculated on gross profits and gains (before depreciation, unabsorbed depreciation …
The Supreme Court considered two writ petitions challenging a Gujarat Government resolution and subsequent amendment of the Gujarat Minor Mineral Rules that prohibited the movement of sand excavated in Gujarat to other states or countries. The petitioners argued that the State’s rule‑making power …
The Board of Trustees for the Port of Kolkata (Port Trust) sought to evict Shalimar Tar Products Ltd., whose lease had expired, and after taking possession of the land, the Estate Officer issued a notice under Section 6 of the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 to dispose …
M/s. Aarham Softronics and other assessees set up new manufacturing units in Himachal Pradesh and claimed a 100% deduction of profits under Section 80‑IC of the Income Tax Act for the first five assessment years, followed by a 25% deduction for the next five years. After the initial five‑year period …
Dnyaneshwar Suresh Borkar was convicted of murdering a minor child, kidnapping, and related offences under Sections 302, 364 and 201 read with 34 of the IPC and was sentenced to death by the Sessions Court, a sentence later confirmed by the High Court. He appealed to the Supreme Court seeking …
The petitioners filed a writ petition under Article 32 alleging that the Central Information Commission (CIC) and several State Information Commissions (SICs) had large backlogs because vacancies of Information Commissioners were not filled promptly and the appointment process lacked transparency. …
The case involves multiple appeals arising from a Delhi High Court judgment concerning the division of powers between the Government of National Capital Territory of Delhi (GNCTD) and the Lieutenant Governor (LG) under Article 239AA of the Constitution. The Supreme Court Constitution Bench had …
Jai Prakash Associates Ltd. (JAL) entered into a contract with Tehri Hydro Development Corporation Ltd. (THDC) that contained General Conditions of Contract (GCC) clauses 50 and 51 expressly prohibiting any interest on monies due. An arbitral tribunal under the Arbitration and Conciliation Act, 1996 …
The Federation of Haj Private Tour Operators (PTOs) challenged the Haj Policy for 2019-23, alleging that the Ministry of Minority Affairs gave undue weight to financial criteria and ignored the experience of operators. The petitioners sought a re‑allocation of seats based on years of experience and …
Sh. Narendra Kumar Srivastava, an engineering assistant at Doordarshan, sought relief regarding his pay scale and obtained a High Court order directing the Doordarshan officials to pass an appropriate order. After the officials filed a show‑cause affidavit indicating compliance, the contempt …
Four ad‑hoc Fast Track Court District Judges applied for regularisation under the Andhra Pradesh Judicial Service Rules, 2007. They passed the written examination with the required minimum marks but failed to obtain the requisite marks in the viva voce and the combined (written + viva) aggregate as …
M/s Shanti Conductors entered supply contracts with Assam State Electricity Board before the Interest on Delayed Payment to Small Scale Ancillary Industrial Undertakings Act, 1993 came into force, but the supplies were completed after the Act's commencement. The Supreme Court held that the Act …
The Nagpur Improvement Trust (NIT) had framed an improvement scheme in 1964 that provided for a 15‑metre internal road. After the Maharashtra Regional Town Planning Act (MRTP Act) came into force, the final Development Plans (DP) prepared under the MRTP Act in 1976, 1989 and 2001 omitted any such …
The New Delhi Municipal Council (NDMC) enacted the 2009 Determination of Annual Rent Bye‑laws, introducing a Unit Area Method (UAM) for fixing rateable value, replacing the earlier method based on annual rent under Section 63 of the NDMC Act, 1994. A batch of writ petitions filed by property owners …
The Supreme Court examined challenges to the Maharashtra Prohibition of Obscene Dance Act, 2016 and its Rules, which regulate dance performances in hotels, restaurants and bar rooms. Petitioners argued that provisions defining "obscene dance", licensing restrictions, punitive measures for tips, and …
The case arose from a CBI investigation initiated in 1983 where the prosecution sought to examine a handwriting expert, H.S. Tuteja, as a material witness. Despite numerous summons and orders from the trial court and the Calcutta High Court over more than a decade, the expert never appeared, and the …
Ravi Agrawal, a differently‑abled petitioner, filed a public‑interest writ under Article 32 seeking to compel the Union of India and LIC to allow annuity or lump‑sum payments from the Jeevan Aadhar insurance scheme to disabled dependents even while the parent/guardian is alive. The petitioner relied …
The appellants, manufacturers and dealers including M/s. Tata Motors Ltd., challenged tax assessments levied by the State of Jharkhand under Section 6 of the Bihar Motor Vehicles Taxation Act, 1994, which imposed tax on motor‑vehicle chassis while in the possession of the manufacturer or dealer …
The Trust, a charitable public trust, acquired land and built a housing block (A‑1) of 1009.70 sq meters for weaker sections. Flat purchasers (original plaintiffs) sued for a conveyance of the land underlying the building, claiming entitlement to the entire plot. The trial court decreed that the …
M/s Sanjivani Non‑Ferrous Trading Pvt. Ltd. imported various grades of aluminium scrap and declared the transaction value in its Bills of Entry, which the Assessing Officer rejected as being too low and reassessed a higher value. The High Court directed the Deputy Commissioner to pass a speaking …
The appellant, a Gram Panchayat member, challenged a no‑confidence motion moved by the respondents that was said to have been passed at a special meeting. Nine members constituted the Panchayat, but one member was disqualified for not submitting a caste certificate, leaving eight eligible voters. …
The petitioners challenged the nomination of three members to the Puducherry Legislative Assembly by the Central Government under Section 3(3) of the Government of Union Territories Act, 1963, arguing that the Central Government must consult the Union Territory’s Council of Ministers or Chief …
Reliance Jio Infocomm Ltd (RJIL) filed an information under the Competition Act, 2002 alleging that the three incumbent dominant operators (Bharti Airtel, Vodafone India and Idea Cellular) and the Cellular Operators Association of India (COAI) colluded to deny or delay augmentation of Point of …
The petitioners, who were witnesses or relatives of witnesses in the Asaram rape cases, alleged that they faced threats, attacks and even murders, and that the State failed to provide any protection, violating their right to a fair trial under Art. 21. They sought a court‑monitored …
The plaintiffs, Dubai nationals and shareholders of a Dubai‑incorporated company (Defendant No.2), filed a derivative suit in the Madras High Court seeking a declaration that Defendant No.2 held the beneficial interest in 6.16% of the shares of an Indian company (Defendant No.1) that were registered …
The appellant, a government medical officer, was charged under Section 376(2)(b) IPC, Section 420 IPC read with Section 34, and Section 3(1)(x) of the SC/ST Act after a widow nurse alleged that he had a consensual relationship and failed to marry her. The appellant sought quashing of the FIR and …
The case arose from an FIR under IPC sections 363 and 366 and POCSO Act sections 3 and 4 alleging that a 14‑year‑old girl was abducted and sexually assaulted by Natuji Thakor. The victim’s later statements mentioned three other persons – Labhuji, Shashikant and Jituji – who were present in the …
The State Bar Council of Madhya Pradesh held elections in June 2014 to choose its representative to the Bar Council of India (BCI). After the Chairman was elected on 29 June 2014, the meeting was adjourned and a special meeting was convened on 2 August 2014 without issuing a fresh agenda or the …
The Himachal Pradesh Cricket Association (HPCA) was granted lease of government land to build a world‑class cricket stadium, later receiving additional land for a club house and a hotel at commercial rates. Two FIRs were filed alleging illegal lease grants, cheating, criminal breach of trust and …
Babasaheb Maruti Kamble was convicted of murder, rape and kidnapping, receiving a death sentence for murder, life imprisonment for rape and two months' simple imprisonment for kidnapping. The Sessions Court referred the death sentence to the High Court, which affirmed both conviction and death …
The Nagpur Improvement Trust (NIT) acquired 44.61 acres of land from Sheela Ramchandra Tikhe for a drainage scheme and, under a 1968 board resolution, offered to re‑allot the land on lease. Tikhe applied for the entire parcel in 1975; after negotiations, NIT allotted only 24 acres in 1982 and …
Lt. Gen. Manomoy Ganguly, after being promoted to Lieutenant General, sought appointment as Director General Medical Services (DGMS, Army). Although senior to other candidates, the Director General Armed Forces Medical Services recommended another officer, and later the Raksha Mantri appointed Air …
The appellant Jitendra Kalla was convicted in two FIRs for murder and related offences, receiving rigorous life imprisonment in each case with a 30‑year cap on remission for the first and a consecutive life term for the second. The High Court, despite a statement that the appellant would not …
The Supreme Court examined challenges to the Supreme Court Lawyers’ Chambers (Allotment and Occupancy) Rules, specifically the block period for meeting eligibility criteria, the requirement that applicants be members of the Supreme Court Bar Association (SCBA), and the residence requirement of being …
The Nehru Gram Bharati Deemed University admitted students to a two‑year Basic Teachers Certificate (BTC) course for the 2008‑09 and 2009‑10 sessions after being declared a deemed university in 2008. Although it had earlier obtained permission from the National Council for Teacher Education (NCTE) …
The case concerned the promotion of Debajit Das (respondent No.1) in the Assam Public Works Department. He was appointed Assistant Engineer in 1996, promoted to Assistant Executive Engineer in 2002, and then to an ex‑cadre Executive Engineer in April 2005, followed by regular encadrement as …
The Transmission Corporation of Andhra Pradesh Ltd. (appellant) awarded contracts to Equipment Conductors and Cables Ltd. (respondent) which led to arbitration where claims on invoices 1‑57 were held time‑barred and no award was made. The respondent unsuccessfully sought execution of those amounts, …
The petitioners, three infants represented by their fathers, sought a ban on firecrackers and related explosives in Delhi/NCR, alleging severe health hazards from air pollution, especially during Diwali. The Court examined the constitutional balance between the right to health (Art.21) and the …
Kamal Nath, President of the Madhya Pradesh Congress Committee, filed a writ petition under Article 32 seeking (i) VVPAT verification at 10% of polling stations and (ii) that the Election Commission of India (ECI) publish the draft electoral roll in a searchable PDF (text‑searchable) format. The …
The appellant, ALD Automotive Pvt. Ltd., a registered dealer under the Tamil Nadu Value Added Tax Act, 2006, claimed input tax credit (ITC) for tax paid on vehicle purchases but could not do so in the original assessment year because tax invoices were delayed. It later filed revised returns claiming …
The landlord filed a small‑cause suit for eviction, rent and damages against the tenant. The suit, originally valued at Rs.21,175, was later amended to Rs.27,775 and transferred to an Additional District Judge (ADJ) because its value exceeded the then pecuniary limit of Rs.25,000 for a Small Causes …
The Urban Improvement Trust (UIT) of Kota, created under the Rajasthan Urban Improvement Act, 1959, claimed exemption from income tax under Section 10(20) of the Income Tax Act, 1961, asserting that it qualified as a "local authority" within the meaning of clause (iii) of the explanation – i.e., a …
The appellants, registered dealers under the Tamil Nadu Value Added Tax Act, challenged the denial of input tax credit (ITC) on inter‑state sales where Form C was not filed, contending that Section 19(5)(c) of the Act and Rule 10(9)(a) of the Rules were unconstitutional. The Supreme Court held that …
The appellant, Pradeep BisoI, was convicted under Section 304 Part II IPC for causing the death of Bhaskar Sahu through a bomb and acid attack. The victim had given a detailed statement to the investigating officer on 5 December 1990 under Section 161 of the CrPC, but died on 25 March 1991, more …
The Union of India challenged the validity of the Goods and Services Tax (Compensation to States) Act, 2017 and the accompanying Compensation Cess Rules, arguing that Parliament lacked legislative competence to levy a compensation cess and that the levy amounted to double taxation on the same …
The Telangana Judges Association challenged the draft and modified guidelines for allocating subordinate judicial officers between Andhra Pradesh and Telangana, arguing that the guidelines favored Andhra officers and violated their rights. The Supreme Court examined the constitutional scheme, the …
The Punjab Superior Judicial Service recruited officers in 2008 through three streams – promotees (50% quota), out‑of‑turn promotees (25% quota) and direct recruits (25% quota). A seniority list dated 24‑12‑2015 placed promotees at the top, direct recruits next, out‑of‑turn promotees thereafter, and …
The Supreme Court examined a Competition Commission of India (CCI) investigation into alleged bid‑rigging by LPG cylinder manufacturers in a tender floated by Indian Oil Corporation Ltd. (IOCL). The CCI and the Competition Appellate Tribunal (COMPAT) had found that the manufacturers colluded, …
The petitioners, appointed as Presiding Officers of Debt Recovery Tribunals before the 2016 amendment, challenged their retirement age and term of office, arguing that the amended Section 6 of the Recovery of Debts and Bankruptcy Act, 1993 (which raised the age limit to 65) should apply to them. The …
M/s. Classic Binding Industries set up a manufacturing unit in Himachal Pradesh and claimed a 100% deduction under Section 80‑IC of the Income Tax Act for the first five assessment years (2006‑07 to 2010‑11). After completing those years, it claimed another 100% deduction for subsequent years, …
The appellants were appointed as Additional District and Sessions Judges (Fast Track Courts) on an ad‑hoc basis for a five‑year term, later extended, and were subsequently relieved. They filed writ petitions seeking pension, gratuity and leave encashment, which the Madras High Court dismissed on the …
Colonel Indra Veer Singh Gahlot, an officer of the Armed Forces Medical Services, was considered for promotion to Brigadier in 2011 but was not selected. He challenged the promotion decision, arguing that the 2004 promotion policy could not be amended before five years and that the 2006 amendment …
The case concerned the appointment of the Director General Medical Services (Army) (DGMS (Army)) and the interpretation of the circular dated 10 July 1992 which required "inter se seniority and suitability" for the post. The respondent, Maj. Gen. Manomoy Ganguly, was the senior-most Lt. General and …
The victim, a minor at the time of rape, became pregnant and delivered a child at a hospital where three staff members – a gynecologist, a pediatrician and a hospital administrator – were later charged under Sections 19(1) and 21(1) of the Protection of Children from Sexual Offences (POCSO) Act, and …
Three private tour operators (PTOs) applied for registration under the Haj Policy 2018 but were rejected by the Ministry of Minority Affairs on grounds of non‑compliance with specific clauses relating to turnover, lease‑deed/rental receipts and Munazzim‑card/visa documentation. The petitioners …
The Karnataka Cooperative Milk Producers Federation (respondent) had been using the mark ‘NANDINI’ for milk and milk products since 1985, while the restaurant chain M/s. Nandhini Deluxe (appellant) began using the mark ‘NANDHINI’ for its restaurants in 1989 and later applied for registration of the …
The Supreme Court examined a public interest litigation filed by Mazdoor Kisan Shakti Sangathan challenging the repeated issuance of Section 144 orders that effectively banned all public meetings, dharnas and peaceful protests in Central Delhi, and the National Green Tribunal's order banning …
Senior advocate Shanti Bhushan filed a writ petition under Article 32 seeking a declaration that the term “Chief Justice” in the Supreme Court Rules, 2013 should be read as a collegium of the five senior judges, thereby limiting the Chief Justice of India's sole authority to allocate cases and …
The appellant had given the accused a loan of Rs.2,00,000 and the accused issued a post‑dated cheque to repay it, which was later returned for insufficient funds. The trial court, applying the presumption under Section 139 of the Negotiable Instruments Act, convicted the accused under Section 138, a …
The New Okhla Industrial Development Authority (NOIDA), created under the U.P. Industrial Area Development Act, 1976, challenged income‑tax notices on the ground that it qualified as a "local authority" and was therefore exempt under section 10(20) of the Income Tax Act, 1961 as amended by the …
The Punjab & Haryana High Court, on suo moto basis, registered a public interest litigation after noticing that empanelled advocates of four public sector insurance companies were not appearing in a motor accident case and alleged non‑payment of fees. The Division Bench directed the insurers to …
Canara Bank paid interest on fixed deposits to the New Okhla Industrial Development Authority (NOIDA) without deducting tax at source under Section 194A of the Income Tax Act, 1961. The Assessing Officer treated the bank as a defaulter and issued a demand notice, which the bank appealed, relying on …
Rajesh Projects entered a 90‑year lease with the Greater Noida Industrial Development Authority (GNIDA) and paid an upfront lease premium plus annual lease rent. The Income‑Tax Department issued notices for non‑deduction of tax at source (TDS) under Section 194‑I on the lease rent, the company …
Mahabir Industries, a polythene manufacturer in Himachal Pradesh, claimed tax deductions under Section 80‑IA for two years, then under Section 80‑IB for five years, and after a substantial expansion in AY 2006‑07, under Section 80‑IC. The Assessing Officer allowed the 100% deduction for AY 2006‑07 …
The appellant, a partnership firm engaged in coal and sand transportation, was penalised by the Competition Commission of India (CCI) for alleged collusion in tenders. The firm appealed the CCI order under Section 53B of the Competition Act, 2002 and sought a stay of the penalty, which the Appellate …
Lt. Col. Vijaynath Jha, a commissioned officer of the Indian Army, was seconded to the Directorate General of Quality Assurance (DGQA) for two years. After the tenure he applied for permanent secondment, but the Quality Assurance Selection Board (QASB) found him unfit and the Ministry of Defence …
Meenal Bhargava and Naveen Sharma, a married couple, lived in the US/Canada and had a child, Pranav. The husband obtained a Canadian court order granting him custody and directing the child’s return, which the wife ignored and brought the child to India, prompting the husband to file a habeas corpus …
The appellants, former Direct Entry Artificers of the Indian Navy, served ten years of active duty and claimed that they were automatically placed in the Fleet Reserve for another ten years, with fifty percent of that period counting toward the fifteen years of service required for a pension. The …
The Rajasthan Public Service Commission (RPSC) conducted a School Lecturer examination in 2015, published answer keys and invited objections. Several candidates challenged the correctness of the answer key, leading the High Court to direct the formation of an expert committee to re‑examine disputed …
The appellant, Kavita Chandrakant Lakhani, filed an FIR alleging that her former boyfriend, Respondent No.2, forcibly took her to his house, beat her and later molested her. The charge sheet included offences under Sections 363, 342, 324, 354, 323, 506(ii) and 366 of the Indian Penal Code. …
Three ad‑hoc Additional Deputy Commissioners (Additional Sessions Judges) appointed to Fast Track Courts in Arunachal Pradesh sought regularisation under the proviso to Rule 7 of the Arunachal Pradesh Judicial Service Rules, 2006. The High Court had directed the State to commence a consultation …
The father of 19‑year‑old Thushara filed a habeas‑corpus petition alleging that his daughter was being held in illegal custody by her husband, Nandakumar, who was allegedly under the marriageable age of 21 at the time of their ceremony. The Kerala High Court held that the marriage was not legally …
The appellants, ten candidates who qualified NEET, could not submit online applications for MBBS admission before the 9 September 2016 deadline due to a website glitch, but they possessed demand drafts dated before the cutoff. The college, following an order of the Admission Supervisory Committee …
Seema Singh, the mother of Sara Singh, filed a criminal complaint alleging that her son‑in‑law (respondent No.2) murdered his wife and staged the incident as a road accident. The case was transferred to the CBI, which produced expert reports from CRRI, AIIMS, CFSL and IIT. The High Court of …
Commander Ravindra V. Desai was convicted by a court‑martial of making obscene telephone calls to the wives of three naval officers, resulting in dismissal from service and forfeiture of 24 months' seniority. The Armed Forces Tribunal (AFT) upheld the conviction on seven charges but substituted the …
The appellants were convicted for the murder of a driver, John Bosco, and his companion Madhan, based largely on circumstantial evidence, including the testimony of a taxi driver who claimed to have last seen the accused with the victims, a retracted confession by one accused, and the recovery of a …
Saravanan applied on 06‑12‑2010 for an agricultural electricity service connection. The application was returned on 07‑03‑2011 for lacking the Village Administrative Officer's signature; it was resubmitted on 21‑03‑2011. No action was taken, leading to a writ petition. The Single Judge directed the …
The Andhra Pradesh Industrial Infrastructure Corporation (APIC) allotted industrial plots to transport entrepreneurs with a condition that units be established within two years, failure of which would lead to cancellation. The parties later executed sale deeds transferring absolute marketable title …
The Mumbai Metropolitan Region Development Authority (MMRDA) initially resolved in 1997 to allot 13,700 sq.mtr of land to a proposed co‑operative housing society of its employees, but the allotment lapsed because the society failed to fulfil the conditions. In 2003 the Authority, relying on a 1999 …
The appellant, a tenant, was ordered by the Rent Tribunal to vacate the premises within six months and to pay arrears of rent. The High Court later directed the tenant to deposit the arrears by 31 December 2017 and to pay mesne profits from 1 November 2017. The tenant failed to meet the deadline, …
The father of the parties, a self‑acquired owner of a house and a shop, decided to divide his property on 25‑Oct‑1992 but died on 10‑Sep‑1993. The surviving brothers recorded a memorandum of settlement on 9‑Sep‑1994, signed by their mother and sisters, allocating the entire property between them. …
Satyendra Kumar Mehra was convicted under several IPC offences and sentenced to five years rigorous imprisonment with a fine of Rs.25,000 in each of four counts. He appealed the conviction and also sought suspension of his sentence. The High Court suspended the sentence, released him on bail, but …
The second respondent lodged a complaint under Section 498A IPC and Section 4 of the Dowry Prohibition Act against her husband and his parents. The accused filed an application under Section 205 of the Code of Criminal Procedure seeking exemption from personal appearance, citing the 1,750 km …
Bimal Gurung, president of the Gorkha Janmukti Morcha, filed a writ petition under Article 32 seeking the transfer of investigation of all FIRs (over 100 cases) lodged against him and other GJM members to an independent agency such as the CBI or NIA, alleging political bias and threat to life. The …
The petitioner, Ganga Malik, filed a writ petition under Article 32 seeking a mandamus directing the State of West Bengal to protect her life, expedite the trial of the case in which her son, Sub‑Inspector Amitava Malik, was killed, and pay compensation for the loss. The petition alleged that the …
The assessees, who provide various services, received reimbursements for out‑of‑pocket expenses such as travel and hotel costs. They paid service tax only on the fees for services, not on the reimbursable expenses, whereas Rule 5 of the Service Tax (Determination of Value) Rules, 2006 required …
Vishnu Chandra Gaonkar, a legal heir, alleged that advocate N.M. Dessai forged the thumb impression of a deceased appellant, Shaba Manju Velip, to withdraw a civil appeal and related execution proceedings. Gaonkar filed a criminal miscellaneous application under Section 195(1)(b)(ii) of the Criminal …
The State of Karnataka sought permission under Sections 451 and 457 of the CrPC to dispose of illegally stored iron ore seized in 2010 by ordering an e‑tender, and the Special CBI Judge allowed this on 8 May 2015. Vedanta (formerly Sesa Sterlite) filed writ petitions challenging that order; the …
Sunil Samdaria challenged the appointment of two retired district judges as Additional Judges of the Rajasthan High Court, arguing that the appointments violated Article 224 because they were for less than two years and that the retirees were ineligible under Article 217(2)(a) as they were not …
Indiabulls Housing Finance Ltd (appellant) sought to enforce loan recovery against Deccan Chronicle Holdings Ltd and others under the SARFAESI Act after the original lender, Indiabulls Financial Services Ltd (IBFSL), merged into Indiabulls Housing Finance. The High Court held that SARFAESI could not …
The National Highway Authority of India (NHAI) awarded road construction contracts that contained a price‑adjustment clause (Clause 70.3) requiring calculation of adjustments for components such as bitumen, cement and steel. The clause stipulated percentages (x, y, z) to be the "actual percentage of …
The appellant, Upendra Singh, was appointed as a Grade III non‑teaching staff member in a private college in 1978. After the college was taken over by the State Government and became a constituent college of Bihar University, he was absorbed but never received regular salary. He claimed entitlement …
The National Highway Authority of India awarded a BOT concession to a concessionaire, which in turn engaged an EPC contractor who contracted with the respondent to execute highway works. The respondent sub‑contracted the work to the appellant. A dispute arose and the appellant sought arbitration, …
Pankaj Jain, accused in a CBI case involving serious offences under the IPC and the Prevention of Corruption Act, was issued a non‑bailable warrant and proceedings under sections 82 and 83 of the CrPC. He voluntarily appeared before the Special Judge, CBI, and sought release on a bond under section …
The petitioners, retired commissioned officers who left service before 1 January 1996, claimed entitlement to a higher pay scale (Lt Colonel or equivalent) under the Government Order dated 21 November 1997, which implemented the Fifth Pay Commission. The Armed Forces Tribunal had given conflicting …
Advanta India Ltd filed a complaint against advocate B.N. Shivanna alleging cheating, fraud and fabrication of documents, leading the Karnataka State Bar Council’s Disciplinary Committee to debar him for life. The Bar Council of India (BCI) on appeal reduced the punishment to 18 months, but …
The assessees, construction service providers, paid service tax under Notification 15/2004‑ST, which levies tax at 33% of the gross amount charged for construction services. In several projects the service recipients supplied certain materials (e.g., steel, cement) free of charge. The Revenue argued …
The appellants, managers of private aided schools, challenged the Kerala government's decision to take over their schools under Section 15 of the Kerala Education Act, 1958, arguing that the schools had already been closed and that the provision conflicted with the Right to Fair Compensation and …
Ex‑Lt Col R.K. Rai, commissioned in 1982, developed primary hypertension that the Medical Board attributed to stresses of military service and was assessed at 30% disability. He took premature voluntary retirement in July 2003 and later applied to the Armed Forces Tribunal for a disability pension. …
The Supreme Court examined whether interest expenditure incurred by Maxopp Investment Ltd. on shares held to acquire controlling interest, or held as stock‑in‑trade, could be deducted when the dividend income from those shares is exempt under Section 10. The Court held that the dominant‑purpose test …
The State Transport Authority of Madhya Pradesh heard an application on 16‑Oct‑2014 for modification of a vehicle’s time schedule. The meeting had the Chairperson and two members, satisfying the quorum of three under Rule 68(1). The order was issued on 15‑Dec‑2014, but only the Chairperson and one …
The appellant, Commissioner of Customs, challenged Andhra Sugars Ltd's claim of Cenvat credit for service tax paid on outward transportation of sugar to customers' premises. The Revenue argued that such transport occurs beyond the "place of removal" defined under the Central Excise Act and therefore …
Wing Commander Ashwini Kumar Handa, after being granted a two‑year study leave under Army Instructions 13/78, gave a Service Guarantee Certificate to serve nine years from his return. He served only 6 years 8 months before taking premature retirement on health grounds, and the government deducted …
Gurulingappa Savadi died in 2001 leaving a widow, two sons and two daughters (the appellants). A partition suit was filed in 2002 by one son, Amar, seeking a share of the joint family property. The trial court (decree 2007) and the Karnataka High Court denied the daughters any share, holding they …
UltraTech Cement Ltd claimed Cenvat credit for service tax paid on outward transportation of cement from its factory to customers' premises during Jan‑Jun 2010. The Revenue argued that such transport service, being beyond the "place of removal", is not an "input service" under Rule 2(l)(ii) of the …
The Commissioner of Income Tax (Mumbai) appealed against the Bombay High Court's dismissal of its challenge to the applicability of Rule 8D, which provides a method for computing expenditure under Section 14A of the Income Tax Act. The issue was whether Rule 8D, introduced by the Income‑Tax (Fifth …
Ashish Kumar applied for the post of Psychologist in the Uttar Pradesh Social Welfare Department, cleared the written exam and was placed on the merit list, but was denied appointment because he lacked the training qualification L.T./B.T./B.Ed. The High Court held that the advertisement required …
Maharashtra State Electricity Distribution Co. Ltd. (MSEB) awarded a contract to Datar Switchgear Ltd. (DSL) for installing Low Tension Load Management Systems. MSEB repeatedly failed to provide the list of locations (DTC lists) required for installation and also delayed renewal of the Letter of …
The Central Excise Department appealed a CESTAT order that allowed M/s. Vasavadatta Cements Ltd. to claim CENVAT credit for transportation tax paid on moving finished goods from the place of removal to depots or buyers. The dispute centered on the interpretation of "input service" under Rule 2(1) of …
The respondent operated a flour mill and related businesses from his residential premises, initially using electricity but from 2003 switched to diesel engines that caused severe vibrations and air pollution affecting the adjoining house of the appellant. The appellant filed a suit in 2004 seeking a …
The appellant, Lavghanbhai Devjibhai Vasava, was convicted of murder under Section 302 IPC for striking his wife, Shakuben, with a wooden object during a sudden altercation over delayed lunch preparation, leading to her death ten days later. The issue before the Supreme Court was whether the facts …
The appellants (legal heirs of Krishan Lal) had purchased a 5/16 share of land from respondents 2‑6 for Rs 90,000, took possession and built three shops. Respondents 2‑6 later executed a gift deed in favour of respondent 1 (defendant 6), which the trial court declared void and granted specific …
Man Kanhaiya Kumar enlisted in the Indian Army in 2009 using a falsified relationship certificate that claimed his father was an ex‑serviceman. After six years, a show‑cause notice alleged fraudulent enrolment and he was dismissed under Section 20(3) of the Army Act, 1950. The appellant challenged …
The petition, filed by a visually disabled individual, sought comprehensive accessibility measures for roads, transport, public buildings, airports, railways, websites and other public facilities. The Court held that the right to accessibility for persons with disabilities is a constitutional right …
The Supreme Court heard a public‑interest writ filed by Disabled Rights Group seeking enforcement of reservation, accessibility and teaching‑facility provisions for persons with disabilities in higher education. The petitioners argued that institutions were not complying with the 3% reservation …
The appellant filed a partition suit for a family property and later sought to amend the plaint to claim a share in the sale proceeds of another family property sold in 2000. The amendment application was filed on 17 January 2011, before any evidence had been led, although issues had been framed and …
The landlord filed a suit in the Small Causes Court for recovery of rent and eviction of the tenant, claiming a rent of Rs.1500 per month. The trial court upheld this claim and decreed eviction, but the tenant obtained a revision from the High Court under Section 25 of the Provincial Small Cause …
The complainant lodged a complaint before the Chhattisgarh State Bar Council alleging that Advocate Kaushal Kishore Awasthi, who had earlier represented him in a suit concerning ancestral land, improperly objected to the registration of the complainant's sale deed, claiming a debt owed to him. The …
SRD Nutrients Private Ltd, a manufacturer in Assam, claimed refund of Education Cess and Higher Education Cess paid along with excise duty on goods that were exempted from excise duty under Notification 20/2007‑CE dated 25‑Apr‑2007. The lower authorities and CESTAT held that the notification only …
Maj. Gen. Manomoy Ganguly, an Army Medical Corps officer, sought promotion to Lieutenant General. After being passed over by the first Special Promotion Board (SPB) in January 2016, he obtained redress of a statutory complaint that expunged adverse remarks in his 2014 Annual Confidential Report, …
The appellant, a senior manager of RIICO Ltd., filed an FIR alleging that a letter dated 10‑04‑1992, addressed to Respondent No.2, was forged and that the forgery constituted offences under IPC sections 420, 467, 468 and 471. The police final report, relying on Section 195(1)(b)(ii) of the CrPC, …
The original complainant, Smt. Chandra Narayan Das, filed a criminal complaint alleging offences under Sections 420, 467, 468, 471, 120B, 201 and 34 IPC. The complaint was dismissed by the magistrate and a subsequent criminal revision was also rejected. While a criminal miscellaneous petition was …
The Supreme Court examined the computation of compensation under Sections 163‑A, 166 and 168 of the Motor Vehicles Act, 1988 in death claims, focusing on the appropriate multiplier, the addition of future prospects to the deceased's income, and the quantification of conventional heads such as loss …
The Supreme Court examined whether mobilisation fees paid to non‑resident oil‑exploration companies under contracts with ONGC constitute "profits and gains" taxable under Section 44BB of the Income Tax Act, 1961. The Court held that such fees fall within clause (a) of Section 44BB(2), are deemed …
The murder of environmental activist Amit Jethwa, who had filed a PIL against illegal mining near Gir Forest, led to the arrest of Dinubhai Boghabhai Solanki and his nephew. After a lackluster police investigation, the case was transferred to the CBI, which filed a charge‑sheet. During trial, 105 of …
The appellants, partners in the firm G.D. & Sons, owned a cinema building (Alpana Cinema) that was assessed for wealth tax. The assessing officer referred the valuation to a Departmental Valuer under Section 16A of the Wealth Tax Act, 1957 and adopted the land‑and‑building (open‑market) method. The …
Plastiblends India Ltd., an industrial undertaking, claimed a 100% deduction under Section 80‑IA of the Income Tax Act for assessment years 1997‑98 to 2000‑01, having elected not to claim depreciation under Section 32. The Assessing Officer reduced the profits by depreciation when computing the …
The dispute involved a settlement recorded on a bond paper of Rs.100 filed with the Assistant Commissioner, Yadgiri. The accused, Rajesh Kumar C.K. Jain, was alleged to have taken the bond paper from the court file on 16 July 2010, leading to an FIR and his conviction under Section 379 IPC by the …
The Supreme Court considered several interim applications challenging the suspension of licences for the sale of fireworks in Delhi and the National Capital Region (NCR) that had been ordered to curb air pollution during Diwali. Petitioners sought a restoration of the complete suspension, while …
The Supreme Court examined whether State entry‑tax statutes could levy tax on goods imported from abroad once they entered a local area for consumption, use or sale. It held that the import of goods ends when they cross India's customs frontier and are released for home consumption, after which the …
The Supreme Court upheld the convictions of eleven accused in a kidnapping‑for‑ransom case in Bihar, finding that the prosecution proved the elements of Section 364A IPC, including abduction, confinement and demand for ransom. The Court held that Section 368 IPC is a deemed offence under Section …
The plaintiff sued for specific performance of a 1987 agreement to sell a plot, alleging that the defendant’s brother (defendant No.1) had granted a power of attorney to defendant No.2, who executed the agreement and received earnest money. The defendants denied any ownership of the land, denied the …
The case concerned attachment of properties under the Criminal Law (Amendment) Ordinance, 1944 in a large‑scale fraud involving the father of the appellants, who died before trial, and his son Ravi Sinha, who was convicted in one case and faced trial in another. The State sought to make the interim …
The appellants, landlords of a commercial premises, were not named in the charge sheet filed under Sections 379, 427, 341 r/w 34 IPC and Section 3(1) Tamil Nadu Property (Prevention of Damage and Loss) Act, 1992, although they were mentioned in the FIR. After the trial evidence was recorded, the …
K.S.B. Ali claimed title to 1,635 acres of land in Kokapet village on behalf of 203 alleged heirs of Nawab Nusrat Jung‑I, relying on a 1954 Atiyat Court order approved by the Revenue Minister. The Government issued several orders (2002, 2004, 2005) that were later rescinded, and tenders for the land …
M/s. M.K. Agro Tech Pvt. Ltd. (the assessee) purchased sunflower oil cake, paid input VAT, extracted oil (taxable) and sold the de‑oiled cake (exempt under Section 5). The State of Karnataka argued that only a partial rebate of input tax was permissible under Section 17 of the Karnataka Value Added …
The State of Gujarat appealed against Reliance Industries Ltd., a manufacturer of polymers and chemicals, challenging the reduction of input tax credit under the Gujarat Value Added Tax Act, 2003. Reliance purchased fuels (furnace oil, natural gas, light diesel oil) as raw materials, paid VAT, and …
Shantanu Sitaram (also known as Anil Divekar) was convicted along with two co‑accused for the murder of his wife Supriya, whose body was found in a car with ligature marks. The prosecution proved that gold ornaments worn by the victim were recovered from a neighbour of Shantanu and that a rope, …
The Union of India challenged the constitutional validity of Section 115‑0 of the Income Tax Act, 1961, which imposes an additional 10% tax on dividends declared by domestic companies. Tea companies argued that because up to 60% of their income is agricultural, the dividend is agricultural income …
The dispute arose when an arbitrator, appointed with the parties' consent, terminated the arbitration under Section 25(a) of the Arbitration and Conciliation Act, 1996 because the claimant failed to file a statement of claim within the time prescribed under Section 23(1). The claimant later filed an …
The operational creditor, Mis. Surendra Trading Co., filed an application under Section 9 of the Insolvency and Bankruptcy Code, 2016, against the corporate debtor, Mis. Juggilal Kamlapat Jute Mills Co. Ltd. The adjudicating authority identified procedural defects and gave the creditor seven days to …
The Supreme Court examined a batch of appeals concerning the levy of transit fees on forest produce under the Indian Forest Act, 1927. It held that crushing stone boulders into grits, marble slabs, limestone, coal and related minerals does not change their character as forest produce, and that the …
The Municipal Corporation of Delhi issued a notice under Section 126 of the Delhi Municipal Corporation Act, 1957 on 25 March 1998 proposing to increase the rateable value of Dharma Properties' premises w.e.f. 1 April 1997; the notice was dispatched on 27 March but received by the assessee only on 4 …
Karan Singh, a former conductor with Delhi Transport Corporation (DTC), opted for the corporation's Voluntary Retirement Scheme in 1993 after completing ten years of service, but was denied a pension. He challenged the denial before the Central Administrative Tribunal, which held that his service, …
Narain Singh died intestate in 1952 leaving his wife Gurmej Kaur and three sons, including Pal Singh. Gurmej remarried later that year. Pal Singh died intestate in 1972 without issue, and his mother claimed inheritance of his estate. The question was whether Section 2 of the Hindu Widow's …
The appellants' land was acquired by the State of Uttar Pradesh under the Land Acquisition Act, 1894. The Special Land Acquisition Officer initially fixed compensation at Rs.50 per square yard, which was later increased to Rs.90 by the reference court. The High Court, after hearing other landowners, …
The appellant, convicted under the Terrorist and Disruptive Activities (Prevention) Act (TADA) and sentenced to life imprisonment, applied for a 20‑day regular parole which was rejected by both the Union and State governments on the basis of adverse reports. The High Court dismissed his writ …
The dispute concerned custody of a 17‑year‑old son and a 13‑year‑old daughter after the parents separated. The father had initially kept the children in boarding schools, where the son performed poorly, but after the mother took over their care their academic results improved markedly. The children, …
The wife filed an application under Section 12 of the Protection of Women from Domestic Violence Act, 2005 seeking maintenance, and a Metropolitan Magistrate granted interim maintenance of Rs.2,50,000 per month. The husband failed to comply, leading to execution proceedings and an appeal before the …
The Commissioner of Income Tax-III, Pune challenged the assessment of Sinhgad Technical Education Society, a charitable educational institution, which was treated as an Association of Persons after a search under Section 132 revealed alleged capitation fees. The Assessing Officer issued a notice …
Indian Hume Pipe Co. Ltd entered into a works contract with the Rajasthan Public Health and Engineering Department to supply and lay pre‑stressed cement concrete (PSC) pipes, valves and related materials, together with civil works. The company claimed exemption from sales tax under Section 7AA of …
The case concerned the validity of the Demobilized Armed Forces Personnel (Reservation of Vacancies in the Himachal Pradesh State Non‑Technical Services) Rules, 1972, which granted a 15% reservation for ex‑servicemen and allowed counting of their military service for seniority and pay. The …
The appellant, Samir Sahay, was charged under Section 420 IPC for allegedly cheating a depositor after his father, Major P.C. Sahay (Retd.), gave false assurances that money deposited in Aneja Consultancy would be safe. The FIR alleged that the father, not the son, made the fraudulent promise, and …
The Rajasthan Police Subordinate Service Rules, 1989 provided for reservation of SC/ST/BC posts. Advertisements for Constable and Sub‑Inspector were issued in October 2010. While the selection process was underway, the State issued a circular on 11 May 2011 allowing any reserved‑category candidate, …
MIS Misra & Co. was awarded Rs.5,78,873 by an arbitrator in 1988 for a construction contract with Damodar Valley Corporation (DVC). The Civil Court made the award a decree on 16 March 1991, but DVC neither paid nor appealed, and due to repeated objections the formal decree was only prepared on 21 …
The petitioners challenged the demand for court fees on appeals filed under Section 260A of the Income Tax Act, 1961, arguing that the right of appeal vested on the date of assessment (or the date the demand was negatived) and that the amendment inserting Section 52A in the Kerala Court Fees and …
Mis. Shoeline was served a show‑cause notice for non‑payment of service tax on commissions paid to overseas agents for the period July 9, 2004 to March 31, 2006. The Joint Commissioner confirmed the demand in February 2008, but the appellant neither filed a statutory appeal nor challenged the order, …
The State acquired Survey No.50 in 1977‑78 and took physical possession on 23 March 1984, handing it over to the Bangalore Development Authority (BDA). The land owners repeatedly challenged the acquisition, but the Karnataka High Court dismissed their writ petitions, finding that possession had been …
Petitioners Monica Kumar and her brother alleged that police officers, acting under the influence of a medical college chairman, assaulted them while they were serving a dasti notice and later harassed them by forcing them to withdraw cases, filing a false FIR and chargesheet. The Supreme Court, …
The Citizen Co-operative Society Ltd., a multi‑state cooperative credit society, claimed deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961. The Assessing Officer, CIT(A) and ITAT held that the society’s activities amounted to a finance business involving "nominal members" and were not …
The assessees, Mis. Hindustan Petroleum Corporation Ltd., engaged in bottling liquefied petroleum gas (LPG) into cylinders for domestic use and claimed deductions under Sections 80HH, 80‑1 and 80‑IA of the Income Tax Act, 1961. The Assessing Officer disallowed the claim, holding that bottling did …
The appellants Sanjay Khanderao Wadane and others were convicted for the murder of Ravindra Kale, who was beaten to death with swords and iron pipes during a long-standing dispute. The appellants challenged the conviction on the ground that a prosecution witness (PW‑8) claimed to have eaten "Bhel" …
The petitioners filed a public interest litigation (PIL No.17 of 2017) in the Bombay High Court challenging a Municipal Commissioner order dated 31‑08‑2016 concerning refuge areas and floor‑space‑index (FSI) in a high‑rise building. The same issues were already pending before the Supreme Court in …
The plaintiff obtained an ex‑parte decree for specific performance of a 1995 agreement. The defendant filed an application under Order IX Rule 13 CPC to set aside the decree, but it was dismissed in default and the defendant died shortly thereafter. The legal heirs filed a restoration application …
The State of Uttar Pradesh prosecuted Ram Kumar and others for the murder of informant Mohan Lal, his wife, and three children by firearms and arson, alleging a common intention to kill. The trial court convicted all accused and imposed the death penalty. The Allahabad High Court acquitted them, …
The deceased Parvez Khan was killed in a motor accident while driving a truck that was owned by defendant No.1 (Santosh Dental Hospital) and insured by Oriental Insurance Co. Ltd. The claimant, the deceased's father, sought compensation under the Workmen's Compensation Act. The Workmen's …
The landlord let a ground‑floor shop to the tenant and later terminated the tenancy, suing for eviction on the grounds of rent arrears and alleged sub‑letting. The landlord claimed the tenant had allowed Mohd. Ezaj Khan to occupy part of the shop and charge Rs.50 per day for watch‑repair work, while …
In 1980 a hooch tragedy in Kalanwali, Haryana, caused 36 deaths and 44 permanent blindings after victims consumed liquor adulterated with methyl alcohol. Krishan and Som Nath, licensees of the liquor vend, were convicted by the trial court under IPC sections 302, 328 and 120B. The High Court …
The Union of India challenged the Andhra Pradesh High Court judgment that exempted chit fund companies from service tax on the ground that their activities fell within the definition of "banking and other financial services" under s.65(12)(a)(v) of the Finance Act after the 2007 amendment. The issue …
M/s Mascot International imported flat‑rolled stainless‑steel products whose width was between 1250 mm and 1300 mm and claimed exemption from anti‑dumping duty under Notification No. 14/2010‑Cus as amended by Notification 86/2011‑Cus. The issue before the Supreme Court was whether the duty applied …
Satish Nirankari and his lover Pooja, whose inter‑caste marriage was opposed by her family, went to a vacant house, performed a makeshift marriage, and each consumed copper sulphate. Pooja ingested a larger dose, later hanged herself; Nirankari survived, raised alarm, and sought medical help. He was …
The case concerned the levy of anti‑dumping duty on imports of Acrylonitrile‑Butadiene‑Rubber (NBR) from Korea. The original notification imposing the duty was extended by a five‑year notification dated 02‑01‑2009, which expired on 01‑01‑2014. A third sunset‑review was initiated on 31‑12‑2013, and …
The Supreme Court examined whether the lump‑sum technical fee and royalty paid by Honda Siel Cars India Ltd. under a Technical Collaboration Agreement with Honda Motors Company Ltd., Japan, should be treated as capital or revenue expenditure under the Income‑Tax Act. The joint venture was created to …
The petitioners, a group of public‑spirited individuals, challenged the constitutionality of Section 139AA of the Income Tax Act, 1961, which makes it mandatory for income‑tax assessees to quote their Aadhaar number while applying for a PAN or filing returns. They argued that the provision violated …
The Supreme Court examined whether licensees under the Rajasthan Agricultural Produce Markets Act who purchase agricultural produce from outside Rajasthan and bring it into the market area are required to pay the market fee. The Court held that liability depends on when title in the goods passes; if …
Shivashakti Sugars Ltd obtained permission to set up a sugar factory in Saundatti, Karnataka, but the High Court held that the nearby Raibagh Sahakari factory was an existing sugar mill within 15 km, violating Clause 6A of the Sugarcane Control (Amendment) Order, 2006, and ordered the factory’s …
The appellant, a partnership firm, obtained lease‑hold rights to a stilt portion of a municipal market through auction and constructed a shopping centre, sub‑licensing shops to traders. The Assessing Officer re‑assessed the income from these sub‑licences under the head "Income from House Property" …
M/s. Lisie Medical Institutions, a charitable trust running a hospital, sought exemption from building tax under the Kerala Building Tax Act, 1975, claiming its premises were used for charitable purposes. The High Court, relying on S.H. Medical Centre Hospital v. State of Kerala, rejected the …
Parle Agro (P) Ltd. manufactures "Appy Fizz", a fruit‑juice based beverage, and challenged its classification under the Kerala Value Added Tax Act, 2003. The revenue classified it as an "aerated branded soft drink" under Section 6(1)(a) attracting a 20% tax, while the assessee argued it falls under …
The father‑in‑law filed a suit in the Judge, Small Causes Court seeking possession of a flat, claiming he was the licensor and the daughter‑in‑law a gratuitous licensee. The daughter‑in‑law filed a counter‑claim for a residence order under Section 19 of the Protection of Women from Domestic Violence …
The appellants, industrial units that had invested in backward areas of Maharashtra, claimed that a 2009 amendment to the Maharashtra Value Added Tax (MVAT) Act retrospectively altered Section 93, limiting their VAT exemption to a proportion of turnover, thereby violating Articles 14 and 19(1)(g) of …
The Food Corporation of India complained that Excel Crop Care Ltd., United Phosphorous Ltd., and Sandhya Organics Chemicals colluded to submit identical bids for Aluminium Phosphide Tablet (APT) tenders between 2007 and 2011. The Competition Commission of India (CCI) investigated, found a violation …
Mis. Palam Gas Service, engaged in LPG cylinder business, received freight payments from Indian Oil and paid subcontractors but failed to deduct tax at source under Section 194C. The Assessing Officer disallowed the subcontractor payments as per Section 40(a)(ia) of the Income Tax Act, 1961. The …
ESSAR Steel Ltd. (appellant No.1) and its sister company ESSAR Power Ltd. (appellant No.2) sought exemption from electricity duty under the Bombay Electricity Duty Act, 1958, invoking Section 3(2)(vii)(a)(i) and a 1992 notification issued under Section 3(3). The claim was based on the contention …
The appellants were named in FIR No. 53 of 2000 for offences under the IPC and the SC/ST Act but were not arraigned as accused. After the trial commenced, the complainant applied under Section 319 of the Code of Criminal Procedure to summon the appellants as additional accused. The trial court, …
Formula One World Championship Ltd (FOWC), a UK company, entered into a Race Promotion Contract with Jaypee Sports International Ltd to host the Formula One Grand Prix in India for US$40 million. The dispute centered on whether FOWC had a Permanent Establishment (PE) in India under Article 5 of the …
Mangalam Organics Ltd. challenged the Central Government’s decision not to issue a notification under Section 11C of the Central Excise Act, 1944, which would have exempted it from excise duty on rosins and turpentine manufactured using the Bhatti process. The appellant claimed that a general …
The appellants were convicted for murder under Section 302 read with Section 149 of the IPC for attacking the complainant's family with weapons, injuring them and preventing medical treatment, which led to the death of the complainant's brother. The FIR listed only five names but expressly mentioned …
The appellant, Surajsinh alias Sonu Surajsinh, was convicted for kidnapping a seven‑year‑old boy from Ahmedabad and demanding a ransom of Rs 10 lakh, leading to the child's recovery in Dausa, Rajasthan. The trial court found the child’s testimony reliable and corroborated by police officers, other …
The appellant, Vaneet Mahajan, alleged that he, his brother and an employee were brutally attacked by 10‑12 persons armed with swords, baseball bats and other deadly weapons, allegedly at the behest of a cabinet minister. The attack caused grievous and simple injuries, leading to an FIR and …
