Supreme Court of India Judgements

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I P C

Cheating—Commercial Transaction—Non supply of Sales Tax Form—Not an offence under IPC—Remedy under the relevant statute.

Bysclaw

May 26, 2017

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By sclaw

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I P C

Penal Code, 1860 (IPC) — Sections 302, 120-B, 201, 506 read with Section 34 — Conviction by High Court after acquittal by Trial Court — Supreme Court’s role — Appellate court can review and reconsider evidence, but must respect the presumption of innocence accorded to an accused who has been acquitted. A plausible view taken by the trial court should not be overturned merely because another view is possible. Interference is warranted only if the acquittal suffers from patent perversity, misreading of evidence, or if no other conclusion than guilt is possible. (Paras 26, 27, 28, 29)

Jan 17, 2026 sclaw
I P C

Penal Code, 1860 (IPC) Sections 302, 304 Part II, 147, 149 — Culpable Homicide not amounting to Murder — Distinction between Murder (Section 302) and Culpable Homicide (Section 304) — Circumstances warranting conviction under Section 304 Part II — Initial conviction under Section 302/149 altered by High Court to Section 304 Part II, IPC — Incident arising from sudden quarrel and group fight (free fight) where two rival parties attacked each other — Both sides suffered injuries — Common object for forming an unlawful assembly (Section 149) not established in a free fight scenario, negating charges under Sections 147, 148, and 149 IPC — Individual role of appellant assessed: causing fatal head injury with a lathi — In a sudden group clash without premeditation, where the appellant also suffered serious injuries, the intention to cause death (requisite for Section 302) is negated, but knowledge that the act (hitting vulnerable part like head with lathi) was likely to cause death is inferred (Section 304 Part II) — Offence rightly reduced to Section 304 Part II, IPC. (Paras 5.1.4, 5.1.5, 5.2, 5.3, 5.4, 5.5, 5.6)

Jan 11, 2026 sclaw
I P C

Penal Code, 1860 (IPC) — Section 302 read with 34, 148, and 341 — Murder —Appeal against reversal of acquittal — Appellate court’s duty in overturning acquittal — Trial court’s acquittal based on “imaginary and illusionary reasons” and misappreciation of evidence, including attributing undue significance to minor contradictions and perceived manipulation of delayed FIR submission, justifies reversal by High Court. (Paras 31, 45, 46, 52)

Jan 1, 2026 sclaw

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Stamp Act

Andhra Pradesh Stamp Act — Schedule I-A, Article 47A, Explanation I — Agreement to Sell — Deemed Conveyance — For an agreement to sell to be deemed a conveyance under Explanation I, the delivery of possession must be linked to the agreement to sell, either following it or evidenced by it. If possession existed prior to the agreement and was not surrendered or changed because of the agreement, it does not fall under this Explanation.

Jan 17, 2026 sclaw
C P C

Specific Relief Act, 1963 — Section 41(h) — Injunction when refused — Equally efficacious remedy — A suit for mandatory injunction for removal of a wall is barred if the plaintiff has not claimed possession, and possession is disputed, as a suit for possession would be a more efficacious remedy.

Jan 17, 2026 sclaw
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 197, 245Q, 245R(2)(iii) — Double Taxation Avoidance Agreement (DTAA) between India and Mauritius, Article 13(4) — Capital Gains Tax — Advance Ruling — Tax Avoidance — The Authority for Advance Rulings (AAR) rejected an application for an advance ruling on the grounds that the transaction (sale of shares of a Singapore company by a Mauritius company) was prima facie designed for tax avoidance — The High Court overturned this decision, holding the assessee was entitled to treaty benefits and that their income was not chargeable in India — The Supreme Court is examining whether the AAR was correct in rejecting the applications for advance ruling on maintainability grounds.

Jan 17, 2026 sclaw
I B C

Insolvency and Bankruptcy Code, 2016 — Section 7 — Corporate Insolvency Resolution Process (CIRP) — Admission of CIRP — Adjudicating Authority’s power and duty — Legal position is well-settled that once the Adjudicating Authority is satisfied that a financial debt exists and a default has occurred, it must admit the application — Inquiry under Section 7(5)(a) is confined strictly to determination of debt and default, leaving no scope for equitable or discretionary considerations — Reliance on Vidarbha Industries is misconceived; it is a narrow exception confined to its peculiar facts — Admission under Section 7 remains mandatory once debt and default are established — Any alleged non-cooperation by the financial creditor occurred subsequent to the default and cannot absolve the corporate debtor of its admitted failure to comply with its payment obligations. (Paras 12.3, 12.6, 12.9, 12.10)

Jan 17, 2026 sclaw