November 2022 - Page 4 of 10 - Supreme Court of India Judgements

December 22, 2024 5:45 pm

TDS on Commission and Brokerage – If a relationship between two parties as culled out from their intentions as manifested in the terms of the contract between them indicate the existence of a principal agent relationship as defined under Section 182 of the Contract Act, then the definition of “Commission” under Section 194H of the IT Act stands attracted and the requirement to deduct TDS arises

Nov 16, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SINGAPORE AIRLINES LIMITED — Appellant Vs. C.I.T., DELHI — Respondent ( Before : Surya Kant and M.M. Sundresh, JJ. ) Civil Appeal No. 6964-6965…

Corporate

Micro, Small and Medium Enterprises Development Act, 2006 – Section 18(2) – Arbitration and Conciliation Act, 1996 – Section 80 – Facilitation Council, which had initiated the Conciliation proceedings under Section 18(2) of the MSMED Act, 2006 would be entitled to act as an arbitrator despite the bar contained in Section 80 of the Arbitration Act.

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH GUJARAT STATE CIVIL SUPPLIES CORPORATION LIMITED — Appellant Vs. MAHAKALI FOODS PRIVATE LIMITED (UNIT 2) AND ANOTHER — Respondent ( Before : Uday Umesh…

Service

HELD Commission Vendors/bearers working in the Northern Railway are entitled to the same benefits which are held to be entitled to all the similarly situated Commission Vendors/Bearers working under different Zones/Divisions. There cannot be different criteria/parameters with respect to similarly situated employees-Commission Vendors/bearers working in different Zones/Divisions, but working under the same employer

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. MUNSHI RAM — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. ) Civil Appeal…

Cr P C

Defamation complaint – Nothing specific has been attributed to A-1, Editor-in-Chief – not liable for the acts committed by the author of the Article, namely, A-2 HELD This Court accept the appeals insofar as Editor in chief A-1 and the public servants (A-3, A-4 and A-8) set aside the summoning order, quash Complaint

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH AROON PURIE — Appellant Vs. STATE OF NCT OF DELHI AND OTHERS — Respondent ( Before : Uday Umesh Lalit, CJI. and Bela M.…

Corruption

Money-laundering – By handing over money with the intent of giving bribe, such person will be assisting or will knowingly be a party to an activity connected with the proceeds of crime – Without such active participation on part of the person concerned, the money would not assume the character of being proceeds of crime – The relevant expressions from Section 3 of the PML Act are thus wide enough to cover the role played by such person

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH DIRECTORATE OF ENFORCEMENT — Appellant Vs. PADMANABHAN KISHORE — Respondent ( Before : Uday Umesh Lalit, CJI and Bela M. Trivedi, JJ. ) Criminal…

Cr P C

Section 319 CrPC HELD examined the material on record, the evidence recorded during the course of prosecution, if remains unrebutted, will not be sufficient to lead the conviction so far as the present appellant is concerned and accordingly the order passed by the High Court is not sustainable in law and deserves to be set aside.

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH NAVEEN — Appellant Vs. STATE OF HARYANA AND OTHERS — Respondent ( Before : Ajay Rastogi and C.T. Ravikumar, JJ. ) Criminal Appeal No(s).…

Land Acquisition

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings — The proviso to Section 24(2) of the 2013 Act is to be treated as part of Section 24(2), not part of Section 24(1)(b) – Impugned judgment and order passed by the High Court ordering lapse of the acquisition with respect to the land in question under Section 24(2) of the Act, 2013 is hereby quashed and set aside – Appeal allowed.

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. BHAGWAT SINGH AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ. ) Civil Appeal…

Land Acquisition

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings — The proviso to Section 24(2) of the 2013 Act is to be treated as part of Section 24(2), not part of Section 24(1)(b) – Impugned judgment and order passed by the High Court ordering lapse of the acquisition with respect to the land in question under Section 24(2) of the Act, 2013 is hereby quashed and set aside – Appeal allowed.

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. KRISHAN LAL ARORA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ. ) Civil…

POCSO

POCSO – (CrPC) – Sections 161, 164, 173(2) and 482 – HELD prima facie case against the persons named therein as accused, the truthfulness, sufficiency or admissibility of the evidence are not matters falling within the purview of exercise of power under Section 482 Cr.P.C. and undoubtedly they are matters to be done by the Trial Court at the time of trial –

Nov 15, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH STATE OF MAHARASHTRA AND ANOTHER — Appellant Vs. DR. MAROTI S/O KASHINATH PIMPALKAR — Respondent ( Before : Ajay Rastogi and C.T. Ravikumar, JJ.…

Direct Taxation

Clarification of judgment – Revenue seeks a clarification of the judgment dated 19.10.2022, Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority, Civil Appeal No. 21762 of 2017 -HELD that for the assessment years which this court was not called upon to decide, the concerned authorities will apply the law declared in the judgment, having regard to the facts of each such assessment year. In view of this discussion, no further clarification is necessary or called for.

Nov 15, 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…

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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

Month: November 2022

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