April 2023 - Page 10 of 13 - Supreme Court of India Judgements

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings – In case possession has been taken, compensation has not been paid then there is no lapse – Similarly, if compensation has been paid, possession has not been taken then there is no lapse.

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH LAND AND BUIILDING DEPARTMENT THROUGH SECRETARY AND ANOTHER — Appellant Vs. ATTRO DEVI AND OTHERS — Respondent ( Before : Abhay S. Oka and…

Acquittal

Where both the parties suffered injuries in free fight and the passage, which was the root cause of the fight, has been held to be the passage owned by Gram Panchayat and Rafiamm and not belonging to the complainant party – Conviction and sentence of the appellants cannot be legally sustained

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH AJMER SINGH AND OTHERS — Appellant Vs. STATE OF HARYANA — Respondent ( Before : Abhay S. Oka and Rajesh Bindal, JJ. ) Criminal…

Arbitration

Reference to arbitration – Jurisdiction – High Court has committed an error in allowing the application under Section 11(6) of the Act – High Court ought to have examined the issue of the final settlement of disputes.

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH NTPC LIMITED — Appellant Vs. M/S SPML INFRA LIMITED — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI. and Pamidighantam Sri Narasimha, JJ.…

State Laws

Kerala Value Added Tax Act, 2003 – Entry 36(8)(h)(vi) Schedule III – Dettol is used as an antiseptic and is used in hospitals for surgical use, medical use and midwifery due to therapeutic & prophylactic properties the same would fall under Entry 36(8) (h) (vi).

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S RECKITT BENCKISER (INDIA) LIMITED — Appellant Vs. COMMISSIONER COMMERCIAL TAXES AND OTHERS — Respondent ( Before : M.R. Shah and Krishna Murari, JJ.…

Direct Taxation Income Tax

Income Tax Act, 1961 – Section 271C – Penalty for failure to deduct tax at source – There shall not be any penalty leviable under Section 271C on mere delay in remittance of the TDS after deducting the same by the concerned assessee.

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S US TECHNOLOGIES INTERNATIONAL PRIVATE LIMITED — Appellant Vs. THE COMMISSIONER OF INCOME TAX — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

Direct Taxation Income Tax

Income Tax Act, 1961 – Domicile or the registration of the company is not at all relevant and the determinate test is where the sole right to manage and control of the company lies.

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH MANSAROVAR COMMERCIAL PRIVATE LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX, DELHI — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. )…

Direct Taxation Income Tax

Income Tax Act, 1961 – Section 80-IB – No deduction is admissible under section 80-IB of the Income Tax Act, 1961 on the profit earned from Duty Entitlement Pass Book Scheme/Duty Drawback Schemes.

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S. SARAF EXPORTS — Appellant Vs. COMMISSIONER OF INCOME TAX, JAIPUR-III — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. ) Civil…

Corporate Direct Taxation

Service tax – Import of design and drawings in a paper liable for payment of service tax under the design services

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX — Appellant Vs. M/S SUZLON ENERGY LIMITED — Respondent ( Before : M.R. Shah and Krishna…

Land Acquisition

Acquisition of land – Determination of compensation – If 60% rise to the negotiated price is given, the same can be said to be just compensation and which can be said to be a fair compensation

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH RAJALAKSHMI — Appellant Vs. THE SPECIAL TAHSILDAR (LA) KOYILANDY AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Civil…

Arbitration

Arbitration and Conciliation Act, 1996 – Section 34 – Benefit of exclusion of period during which Court is closed is available only when application for setting aside the award is filed within ‘prescribed period of limitation’ and it is not available in respect of period extendable by the Court in exercise of its discretion.

Apr 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH BHIMASHANKAR SAHAKARI SAKKARE KARKHANE NIYAMITA — Appellant Vs. WALCHANDNAGAR INDUSTRIES LIMITED (WIL) — Respondent ( Before : M.R. Shah and Krishna Murari, JJ. )…

Where both the parties suffered injuries in free fight and the passage, which was the root cause of the fight, has been held to be the passage owned by Gram Panchayat and Rafiamm and not belonging to the complainant party – Conviction and sentence of the appellants cannot be legally sustained

Reference to arbitration – Jurisdiction – High Court has committed an error in allowing the application under Section 11(6) of the Act – High Court ought to have examined the issue of the final settlement of disputes.

Kerala Value Added Tax Act, 2003 – Entry 36(8)(h)(vi) Schedule III – Dettol is used as an antiseptic and is used in hospitals for surgical use, medical use and midwifery due to therapeutic & prophylactic properties the same would fall under Entry 36(8) (h) (vi).

Income Tax Act, 1961 – Section 271C – Penalty for failure to deduct tax at source – There shall not be any penalty leviable under Section 271C on mere delay in remittance of the TDS after deducting the same by the concerned assessee.

Income Tax Act, 1961 – Domicile or the registration of the company is not at all relevant and the determinate test is where the sole right to manage and control of the company lies.

Income Tax Act, 1961 – Section 80-IB – No deduction is admissible under section 80-IB of the Income Tax Act, 1961 on the profit earned from Duty Entitlement Pass Book Scheme/Duty Drawback Schemes.

Service tax – Import of design and drawings in a paper liable for payment of service tax under the design services

Acquisition of land – Determination of compensation – If 60% rise to the negotiated price is given, the same can be said to be just compensation and which can be said to be a fair compensation

You missed

A suit in representative capacity (Order 1, Rule 8 CPC) is not maintainable if lacking locus standi, and a prior decree (res judicata) bars subsequent suits on the same subject matter, notwithstanding varying reliefs.

Agreement to sell immovable property incurs stamp duty as deemed conveyance via implied/symbolic possession transfer, with duty applying to the agreement (instrument), not the sale (transaction).

In child custody cases, the lawpoint is that the welfare of the minor child is the paramount consideration, and a Habeas Corpus writ petition is maintainable only when the child’s detention is proven illegal or without legal authority

Supreme Court of India Judgements

Month: April 2023

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