Category Archives: Supreme Court Judgement

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

By | March 20, 2019

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 »

No adjournment because of appellant’s counsel being out of station : SC

By | February 20, 2019

SUPREME COURT OF INDIA Ram Siromani Tripathi v. State of Uttar Pradesh A. K. SIKRI, S. ABDUL NAZEER AND M.R. SHAH, JJ. CIVIL APPEAL NOS. 9142 AND 9144 OF 2010 & 6156 OF 2012 FEBRUARY  7, 2019 R.K. Ojha, Adv., Balraj Dewan and Dr. Vinod Kumar Tewari, AOR’s for the Appellant. Pramod Swarup, Sr. Adv. Ms. Prerna Swarup, Ms. Alka Sinha, Advs. Ravindra Kumar and Anuvrat Sharma, AOR’s for the… Read More »

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