Supreme Court of India Judgements

46420 Judgements hosted as on 27/04/2024 - Search (FREE), Subscribe, Read & Download

Month: October 2022

Direct Taxation

Income Tax Act, 1961 – Section 10(23C) – Exemption – Charitable institution, society or trust etc. – Requirement of the charitable institution, society or trust etc., to ‘solely’ engage itself in education or educational activities, and not engage in any activity of profit, means that such institutions cannot have objects which are unrelated to education.

Oct 23, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH M/S NEW NOBLE EDUCATIONAL SOCIETY — Appellant Vs. THE CHIEF COMMISSIONER OF INCOME TAX 1 AND ANOTHER — Respondent ( Before : Uday Umesh…

Arbitration

Arbitration – Death of arbitrator – Appointment of fresh arbitrator – This Court Appoint Shri Justice K. Chandru, Former Judge of Madras High Court as the Sole Arbitrator in place of Shri Ram Prakash Bajaj, Retired District Judge (now deceased), to settle the dispute between the parties.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SUNIL JAIN (D) THR. LRS. AND ANOTHER — Appellant Vs. CHANDRA KALA AND ANOTHER — Respondent ( Before : M.R. Shah and Krishna Murari,…

Compassionate Appointment Service

Compassionate Appointment – HELD in the facts and circumstances of the case, the department rightly appointed the respondent’s daughter on the post of Assistant Meter Reader considering her qualification at the time of making the application for compassionate appointment.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH DELHI JAL BOARD — Appellant Vs. NIRMALA DEVI — Respondent ( Before : M.R. Shah and Krishna Murari, JJ. ) Civil Appeal N0. 7047…

Arbitration Commercial Courts

Commercial Courts Act, 2015 – S 3 – A and C Act, 1996 – Ss 2(1)(e) 9, 14 and 34 -HELD Civil Judge (Senior Division) designated as Commercial Court to decide the applications or appeals arising out of arbitration under the provisions of Act, 1996 cannot be said to be illegal and bad in law. On the contrary, the same can be said to be absolutely in consonance with Sections 3 & 10 of Act, 2015.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH JAYCEE HOUSING PVT. LTD. AND OTHERS — Appellant Vs. REGISTRAR (GENERAL), ORISSA HIGH COURT, CUTTACK AND OTHERS — Respondent ( Before : M.R. Shah…

Direct Taxation

Sections 11, 12, 12-A and 13 of the Income-tax Act, 1961 HELD Section 11(4A) must be interpreted harmoniously with Section 2(15), with which there is no conflict. Carrying out activity in the nature of trade, commerce or business, or service in relation to such activities, should be conducted in the course of achieving the general public utility object, and the income, profit or surplus or gains must, therefore, be incidental.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) — Appellant Vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra…

Narcotics

NDPS, 1985 – Section 2(xvii)(a) and 15 – Once a Chemical Examiner established that the seized ‘poppy straw’ tests positive for the contents of ‘morphine’ and ‘meconic acid’, no other test would be necessary for bringing home the guilt of the accused under the provisions of Section 15 of the 1985 Act.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH STATE OF HIMACHAL PRADESH — Appellant Vs. NIRMAL KAUR @ NIMMO AND OTHERS — Respondent ( Before : B.R. Gavai and C.T. Ravikumar, JJ.…

Land Acquisition

Looking to the location and the potentiality of the lands acquired and as the acquired lands were required to be used for Liquified Petroleum Gas Plant, not much development was required HELD the original landowners shall be entitled to Rs. 12,16,800/- per acre towards compensation for the lands acquired against 7,00,000 lakh per acre granted by HC.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH HARI RAM (DECEASED) THR. HIS LRS. AND ANOTHER — Appellant Vs. LAND ACQUISITION COLLECTOR CUM DISTRICT REVENUE OFFICER GURGAON AND OTHERS — Respondent (…

Environment

Environment – Establishment of new wood-based industries – Appeals challenges the order passed by NGT HELD Forest Survey of India (FSI), undisputedly an expert body, arrived at its estimation based on the scientific method – NGT could not have sat in appeal over the opinion of the expert. NGT order set aside

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF UTTAR PRADESH AND OTHERS ETC. ETC. — Appellant Vs. UDAY EDUCATION AND WELFARE TRUST AND ANOTHER ETC. ETC. — Respondent (…

You missed

State Laws

Bombay Public Trusts Act, 1950 – The case involves the acceptance of Change Reports for the Vahiwatdar (Administrator) and Trustees of Shri Mallikarjun Devasthan, a Public Trust – The High Court invalidated the acceptance and remanded the matters for reconsideration – The main issue was the delay in filing the Change Report for the new Vahiwatdar of the Trust, which was submitted 17 years after the previous Vahiwatdar’s death – The Supreme Court set aside the High Court’s judgment, confirming the acceptance of Change Report Nos. 899 of 2015 and 1177 of 2017, allowing the civil appeals – The Court found that the delay in filing the Change Report was a curable defect and did not impact the legitimacy of the new Vahiwatdar’s assumption of office – The Court emphasized a liberal approach to condonation of delay, citing precedents.

Apr 28, 2024 sclaw
Service

Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977 – Sections 7, 8 and 9 – Procedure for resignation by employees of private schools – The appellant challenged his termination from, which was set aside by the Tribunal but reinstated by the High Court – The main issues were whether the appellant’s resignation was lawfully withdrawn and if the documents related to his resignation were fabricated – The appellant argued that his resignation withdrawal was not considered and that the school committee’s resolutions were fabricated – The respondents contended that the resignation was accepted by the management committee and the school committee, and the appellant was informed accordingly – The Supreme Court upheld the High Court’s decision, dismissing the appeal and affirming that the appellant’s resignation was voluntary and lawfully accepted – The Court found no evidence of fabricated documents and determined that the management committee’s acceptance of the resignation was valid – The Court referenced the MEPS Act and Rules, concluding that non-communication of resignation acceptance does not invalidate the termination – The Supreme Court concluded that the appellant’s resignation was accepted before his attempted withdrawal, and thus the termination was lawful.

Apr 28, 2024 sclaw
I B C

Insolvency and Bankruptcy Code, 2016 – Section 5(7) – “financial creditor” – The appeals challenge judgments related to the status of certain creditors of M/s. Mount Shivalik Industries Limited under the Insolvency and Bankruptcy Code, 2016 (IBC) – The primary issue is whether the respondents are financial creditors or operational creditors within the meaning of the IBC – The appellants argue that the respondents are operational creditors, as the agreements indicate services rendered to promote the corporate debtor’s products – The respondents contend that the agreements were a means to raise finance, making them financial creditors due to the interest-bearing security deposits – The Court upheld the NCLAT’s decision, recognizing the respondents as financial creditors based on the commercial effect of the transactions – The Court examined the true nature of the transactions and found that the arrangements had the commercial effect of borrowing, satisfying the criteria for financial debt under the IBC – The Court applied the definition of financial debt and operational debt from the IBC, emphasizing the disbursal against the consideration for the time value of money – The appeals were dismissed, confirming the respondents’ status as financial creditors and allowing the resolution process to continue accordingly – The Court’s detailed analysis affirmed the NCLAT’s interpretation of the IBC provisions.

Apr 28, 2024 sclaw
Family Court I P C

“Husband Has No Right On Wife’s Stridhan” Matrimonial Law – The appeal concerns a matrimonial dispute involving misappropriation of gold jewellery and monetary gifts – The appellant, a widow, married the first respondent, a divorcee, and alleged misappropriation of her jewelry and money by the respondents – The core issue is whether the appellant established the misappropriation of her gold jewellery by the respondents and if the High Court erred in its judgment – The appellant claimed that her jewellery was taken under the pretext of safekeeping on her wedding night and misappropriated by the respondents to settle their financial liabilities – The respondents denied the allegations, stating no dowry was demanded and that the appellant had custody of her jewellery, which she took to her paternal home six days after the marriage – The Supreme Court set aside the High Court’s judgment, upheld the Family Court’s decree, and awarded the appellant Rs. 25,00,000 as compensation for her misappropriated stridhan – The Court found the High Court’s approach legally unsustainable, criticizing it for demanding a criminal standard of proof and basing findings on assumptions not supported by evidence – The Court emphasized the civil standard of proof as the balance of probabilities and noted that the appellant’s claim for return of stridhan does not require proof of acquisition – The Supreme Court concluded that the appellant had established a more probable case and directed the first respondent to pay the compensation within six months, with a 6% interest per annum in case of default.

Apr 28, 2024 sclaw