the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. I
CHECKMATE SERVICES P. LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX-1 — Respondent ( Before : Uday Umesh Lalit, CJI, S. Ravindra Bhat and Sudhanshu Dhulia, JJ. ) Civil Appeal…
Criminal Procedure Code, 1973 (CrPC) — Section 438 — Anticipatory Bail — Grant of — Grounds for — High Court granted anticipatory bail based on reasons that one co-owner was abroad during agreement execution, agreement was only notarized and not registered, part payment received, and complainant sought refund indicating civil dispute — Supreme Court found these reasons to be peripheral and not bearing direct nexus to parameters governing anticipatory bail — Seriousness of allegations, criminal antecedents, and requirements of investigation in economic offence were overlooked by High Court.
2026 INSC 548 SUPREME COURT OF INDIA DIVISION BENCH SAURABH AGRAWAL Vs. STATE OF UTTAR PRADESH AND ANOTHER ( Before : Prashant Kumar Mishra and N.V. Anjaria, JJ. ) Criminal…
Negotiable Instruments Act, 1881 (NI Act) — Sections 138 and 141 — Quashing of criminal proceedings — Vicarious liability of office bearers — For a person other than the drawer or signatory of a dishonoured cheque to be prosecuted under Section 141 of the NI Act, it must be specifically averred in the complaint that such person was in charge of and responsible for the conduct of the business of the company or society at the time the offence was committed.
SUPREME COURT OF INDIA DIVISION BENCH M/S MANSI FINANCE (CHENNAI) LTD. Vs. M. LALITHA AND OTHERS ( Before : Prashant Kumar Mishra and N.V. Anjaria, JJ. ) Criminal Appeal No.…
Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Scope of powers of Court to set aside or modify arbitral award — Modification of award is a limited power compared to annulment, aimed at achieving more just outcomes and avoiding hardship and delay, especially in India where litigation takes years — Appellate jurisdiction under Section 37 is coterminous with and as broad as jurisdiction under Section 34.
2026 INSC 546 SUPREME COURT OF INDIA DIVISION BENCH BHUPESH BHAYANA AND ANOTHER Vs. KUNAL SETH AND ANOTHER ( Before : Sanjay Kumar and K. Vinod Chandran, JJ. ) Civil…
Civil Procedure Code, 1908 (CPC) — Order 6 Rule 7 — Pleadings should not raise new claims or inconsistent allegations — A defendant cannot retract their initial stand taken in the written statement and introduce a completely new and contradictory case, especially after issues have been framed and the trial has commenced.
2026 INSC 545 SUPREME COURT OF INDIA DIVISION BENCH MONDIRA GHOSH Vs. CHAITALI GHOSH ( Before : Sanjay Kumar and K. Vinod Chandran, JJ. ) Civil Appeal No………………of 2026 (@…
Penal Code, 1860 (IPC) — Section 498-A — Cruelty by husband or relatives — Unsustained conviction — Oral testimony and documents were insufficient to establish the crime under Section 498-A — Convictions by trial court and High Court were reversed, and appellant acquitted.
2026 INSC 544 SUPREME COURT OF INDIA DIVISION BENCH GANDADHIPA SAHU Vs. STATE OF ODISHA AND OTHERS ( Before : Sanjay Kumar and K. Vinod Chandran, JJ. ) Criminal Appeal…
Central Civil Services (Conduct) Rules, 1964 — Railway Services (Conduct) Rules, 1966 — Proviso to Rule 1(3) of CCS (Conduct) Rules clarifies that railway servants are Government servants, though different rules apply — Separate service rules are for administrative convenience and do not change their status.
2026 INSC 562 SUPREME COURT OF INDIA DIVISION BENCH BENCY JOHN Vs. KERALA STATE ELECTRICITY BOARD LTD AND OTHERS ( Before : Dipankar Datta and Satish Chandra Sharma, JJ. )…
Societies Registration Act, 1860 — West Bengal Societies Registration Act, 1961 — Governing documents — By-laws — Clause 24 — Delegation of authority — Majority resolution — A resolution by majority of trustees in writing is valid and effectual as if passed at a meeting of trustees.
2026 INSC 554 SUPREME COURT OF INDIA DIVISION BENCH HINDUSTAN MEDICAL INSTITUTION Vs. BIRLA CORPORATION LIMITED AND OTHERS ( Before : Vikram Nath and Sandeep Mehta, JJ. ) Civil Appeal…
Criminal Procedure Code, 1973 (CrPC) — Section 235(2) — Conviction without hearing on sentence — High Court, after reversing an acquittal and convicting an accused for the first time, directed the Trial Judge to hear the accused on sentence and impose sentence — Such direction is contrary to law as the appellate court, when convicting for the first time, must hear the accused on sentence and impose it itself — It cannot remit the matter to the trial court for sentencing.
2026 INSC 559 SUPREME COURT OF INDIA DIVISION BENCH MUKESH KUMAR YADAV Vs. THE STATE (UT OF ANDAMAN AND NICOBAR ISLANDS) ETC. ( Before : K. V. Viswanathan and Vijay…
Criminal Law — Sentencing — Modification of Sentence — Conversion of life imprisonment to a fixed term is not considered an enhancement of sentence, thus not requiring a notice under Section 401 of the Criminal Procedure Code, especially when the fixed term is not less than what was imposed by modifying a life sentence.
2026 INSC 558 SUPREME COURT OF INDIA DIVISION BENCH MUNNA MOYUDDIN SHAIKH Vs. STATE OF GUJARAT ( Before : K. V. Viswanathan and Vijay Bishnoi, JJ. ) Criminal Appeal No.2686…









