Category Archives: Supreme Court Judgement

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

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 »