Month: April 2023

Income Tax Act, 1961 – Section 260A – Determination of arm’s length price – there cannot be any absolute proposition of law that in all cases where the Tribunal has determined the arm’s length price the same is final and cannot be the subject matter of scrutiny by the High Court in an appeal under Section 260A of the IT Act

SUPREME COURT OF INDIA DIVISION BENCH SAP LABS INDIA PRIVATE LIMITED — Appellant Vs. INCOME TAX OFFICER, CIRCLE 6, BANGALORE — Respondent ( Before : M.R. Shah and M.M. Sundresh,…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings – Appeal against – possession of the land in question was taken over on 14.07.1987, there shall not be any deemed lapse of acquisition as observed and held by the High Court. Under the circumstances, the impugned judgment and order passed by the High Court is unsustainable – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH LAND ACQUISITION COLLECTOR (SOUTH) — Appellant Vs. HARI CHAND AND ANOTHER — Respondent ( Before : M.R. Shah and Ahsanuddin Amanullah, JJ. ) Civil…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings – Appeal against – – the possession of the land in question was taken over on 21.04.2006, there shall not be any deemed lapse of acquisition as observed and held by the High Court. Under the circumstances, the impugned judgment and order passed by the High Court is unsustainable – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. SHIV RAJ AND OTHERS — Respondent ( Before : M.R. Shah And Ahsanuddin Amanullah, JJ. ) Civil Appeal…

Consumer Protection Act, 1986 – Section 2(d) – For award of compound interest – award of compound interest in the present case had neither any foundation in the record nor any backing in law nor the Consumer Fora took care to examine the contours of their jurisdiction and the requirements of proper assessment, if at all any compensation and/or punitive damages were sought to be granted. The impugned orders are difficult to be sustained.

SUPREME COURT OF INDIA DIVISION BENCH M/S SUNEJA TOWERS PRIVATE LIMITED AND ANOTHER — Appellant Vs. ANITA MERCHANT — Respondent ( Before : Dinesh Maheshwari and Sanjay Kumar, JJ. )…

(IPC) – Ss 120B, 124A, 153A and 153B – Unlawful Activities (Prevention) Act, 1967 – Ss 18 and 39 – Bail – (i) the investigation is over and (ii) the petitioner is not yet a convicted criminal – Not think that any purpose will be served in allowing the Special Court to remand him to custody and then enabling him to move an application for bail – Bail granted.

SUPREME COURT OF INDIA DIVISION BENCH AKHIL GOGOI — Appellant Vs. THE STATE (NATIONAL INVESTIGATION AGENCY) AND OTHERS — Respondent ( Before : V. Ramasubramanian and Pankaj Mithal, JJ. )…

HELD when specific performance of the terms of the contract has not been done, the question of time being the essence of contract does not arise – time would not be of essence in a contract wherein the obligations of one party are dependent on the fulfillment of obligations of another party.

SUPREME COURT OF INDIA DIVISION BENCH GADDIPATI DIVIJA AND ANOTHER — Appellant Vs. PATHURI SAMRAJYAM AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) Civil…