Supreme Court of India Judgements

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Month: April 2020

Direct Taxation

Double Taxation Avoidance Agreement – Articles 5(3)(e) and 7 – Liability to tax under DTAA – Meaning of expressions “business connection” and “business activity” has been articulated. HELD And since by a legal fiction it is deemed not to be a PE of the respondent in India, it is not amenable to tax liability in terms of Article 7 of the DTAA – High Court justly reckoned the same as being of preparatory or auxiliary character, falling under Article 5(3)(e) – Appeal dismissed.

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND ANOTHER — Appellant Vs. U.A.E. EXCHANGE CENTRE — Respondent ( Before : A.M. Khanwilkar and Ajay Rastogi, JJ. )…

Arbitration

Rajasthan Land Acquisition Act, 1953 – Sections 4 and 6 – Arbitration Act, 1940 – Section 17 – Contract Act, 1872 – Section 23 – Execution of Award – Execution of an award can be only to the extent what has been awarded/decreed and not beyond the same – Arbitrator in its Award had only declared the price of land and nothing more – Thus, the question of execution of a sale deed of the land at the price so declared by the Arbitrator in its Award, could not be directed

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH FIRM RAJASTHAN UDYOG AND OTHERS — Appellant Vs. HINDUSTAN ENGINEERING AND INDUSTRIES LTD. — Respondent ( Before : Uday Umesh Lalit and Vineet…

C P C

Chit Funds Act, 1982 – Section 64 (1)(A) – Civil Procedure Code, 1908 (CPC) – Order 21 Rule 89 and Section 151 – Auction – Merely a guarantor and not a borrower and that the entire due amount was deposited by respondent No. 1 with the respondent No. 2 – Chits Company, HELD since the Revision had been filed within less than a week of the auction and entire dues had been settled, the confirmation of the auction was not justified. – Appeal dismissed.

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH PAUL — Appellant Vs. T. MOHAN AND ANOTHER — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Civil Appeal…

Property Matters

West Bengal Cooperative Societies Rules, 2011 – Rule 133(1) – Membership – It is clear that besides the initial amount of Rs. 3.86 lakhs, the petitioners did not deposit any further amount and kept disputing the demands raised by the Housing Society – HELD the order of the Society expelling the petitioners had come into effect and thereafter the six flats have already been allotted to six different persons, who have deposited the requisite amounts – Application dismissed.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SK JALALUDDIN AND OTHERS — Appellant Vs. THE STATE OF WEST BENGAL AND OTHERS — Respondent ( Before : R.F. Nariman and Vineet Saran,…

I P C

Penal Code, 1860 (IPC) – Sections 34, 302, 363, 364A – Evidence Act, 1872 – Sections 65(B) and 114 – Criminal Procedure Code, 1973 (CrPC) – Section 313 – Kidnapping and death – Modification in sentence – Motive of the accused to take life was to become rich by not doing hard work but by demanding ransom after kidnapping a young, innocent boy of 8 years – Present case falls short of the “rarest of rare” cases where a death sentence alone deserves to be awarded to the appellants – SC Commutes Death Sentence To Life Imprisonment Without Remission For 25 Yrs

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH ARVIND SINGH — Appellant Vs. THE STATE OF MAHARASHTRA — Respondent ( Before : Uday Umesh Lalit, Indu Malhotra and Hemant Gupta, JJ.…

Rent

Uttar Pradesh Urban Building (Regulation of Letting, Rent and Eviction) Act, 1972 – Section 21(1)(a) – Release of Shop – Mere receipt of notice having been sent under certificate of posting, in itself, may not be sufficient proof of service, but if the same is coupled with other facts and circumstances which go to show that the party had notice, the same could be held to be sufficient service on the party.

Apr 26, 2020 sclaw

    SUPREME COURT OF INDIA DIVISION BENCH MOHD. ASIF NASEER — Appellant Vs. WEST WATCH COMPANY THROUGH ITS PROPRIETOR — Respondent ( Before : R. Banumathi and Vineet Saran,…

Direct Taxation

SC Upholds The Constitutional Validity of Clause(f) of Section 43B of Income Tax Act, 1961 HELD that clause (f) seeks to mitigate a mischief i.e. the absence of this clause would entail in a double benefit to the employer- advance deduction from tax liability without any burden of actual payment and refusal to pay as and when occasion arises.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. EXIDE INDUSTRIES LIMITED AND ANOTHER — Respondent ( Before : A.M. Khanwilkar, Hemant Gupta and Dinesh…

Constitution

Kerala Public Service Commission – HELD as to whether the maxims – actus curiae neminem gravabitand lex non cogit ad impossibiliawill come to the aid of the appellants. From the analysis of factual matrix of the case on hand, it becomes evident that there was no complete interdiction of the first Ranked List (RL-I) published on 11.9.2013 until the order of status quo was passed on 3.11.2014 by this Court. It is true that despite the order of status quo, the second Ranked List (RL-II) came to be published on 26.5.2015. According to the respondents, the order of status quo must be construed as only restraining the respondents from giving effect to the first Ranked List (RL-I) in any manner.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH ANEESH KUMAR V.S. AND OTHERS — Appellant Vs. STATE OF KERALA AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ.…

SARFAESI

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 HELD the Bank in anticipation that the auction would be concluded and by the time the application was decided, the sale certificate in favour of the highest bidder would have been issued. There is nothing wrong in Bank moving such application before the conclusion of the auction process and issuance of a sale certificate, in anticipation. it may be appropriate to modify the operative order of the DRAT to the effect that the application filed by the Bank being I.A. No. 995/2017 in O.A. No. 11/2008 is partly allowed by ordering return of the original documents, except in respect of the land bearing Paimash No. 722/4 admeasuring 1.80 acres being subject matter of decree in O.S. No. 186/1976. This arrangement will meet the ends of justice in the facts of the present case.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S. TRIPOWER ENTERPRISES (PRIVATE) LIMITED — Appellant Vs. STATE BANK OF INDIA AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Ajay Rastogi,…

Constitution

SC Upholds The Constitutional Validity Of Rule Empowering RAW To Compulsorily Retire Officers HELD We upheld the constitutional validity of Rule 135 of the RAW (Recruitment, Cadre and Services) Rules, 1975, which gives power to the Central government to voluntary retire RAW Officers whose identity is exposed or compromised.

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH NISHA PRIYA BHATIA — Appellant Vs. UNION OF INDIA AND ANOTHER — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. )…

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Constitution Service

Classification of Military casualties and the eligibility for Liberalised Family Pension — Battle Casualty —Illness Caused by Extreme Climatic Conditions as Battle Casualty — The Court establishes that a soldier’s death due to illness resulting from extreme climatic conditions while on duty near a sensitive border area (such as the Line of Control) can be categorized as a ‘Battle Casualty’ — This expands the interpretation of what constitutes a battle casualty under military regulations. – Liberalised Family Pension (LFP) — Application of Category E (f) — The judgment clarifies that deaths occurring in war-like situations, including those near international borders or lines of control due to environmental stresses, fall under clause (f) of category E of the relevant military order — This broadens the scope of eligibility for LFP under such circumstances.

Dec 8, 2024 sclaw
Constitution

Temple Bye Laws — Oachira Parabrahma Temple — Ancient structure without a building or deity, governed by Bye-laws with three-tier elected committees — Appellants, elected Secretary and President, challenged two High Court orders (2020 and 2023) that removed their committee and appointed an unelected one under an Administrative Head, citing violations of the temple’s Bye-laws and customs —Legality of appointing an unelected committee and removing the elected one contrary to the temple’s Bye-laws — Petitioner argues that the High Court overstepped its jurisdiction and violated the temple’s governance structure by appointing an unelected committee and removing the elected one without proper legal basis — The High Court’s actions were necessary for the efficient administration of the temple until a scheme could be framed and new elections held — The Supreme Court modified the High Court orders, appointing a new retired Judge as Administrative Head to conduct fair elections within four months, while directing all parties to cooperate — The Court emphasized the need to preserve temple properties and governance as per established customs and laws — The Supreme Court struck down the High Court’s order appointing an unelected committee, appointed a new Administrative Head to conduct elections, and directed all parties to cooperate, emphasizing the importance of adhering to the temple’s established governance structure and Bye-laws.

Dec 8, 2024 sclaw
Acquittal

Evidence Act, 1872 — Section 27 — Penal Code, 1860 (IPC) — Sections 384, 364, 302 and 201 — Murder — Circumstantial Evidence — The Supreme Court acquitted the appellant of murder charges as the prosecution failed to prove the crucial link of the accused’s disclosure leading to the discovery of skeletal remains under Section 27 and the DNA evidence was also found to be inconclusive due to lack of proper collection of samples. – Proof of Disclosure Statements under Section 27 — Voluntariness and Uninfluenced Nature — The Court reiterates that the information provided by an accused under Section 27 must be voluntary and uninfluenced by threat, duress, or coercion.

Dec 8, 2024 sclaw
Acquittal

Arms Act, 1959 — Sections 25, 54 and 59 — Buttondar knife — Specific Intent Required — The court clarifies that mere possession of a knife covered by a notification like the DAD Notification is not sufficient to constitute an offense under the Arms Act — There must be specific intent to use it for the prohibited purposes such as “manufacture, sale, or possession for sale or test.” – The prosecution must clearly allege and prove the intent of the accused to use the weapon for the specified prohibited purposes — Absence of such allegation in the charge-sheet renders the proceedings defective.

Dec 8, 2024 sclaw