November 2023 - Page 2 of 7 - Supreme Court of India Judgements

November 21, 2024 9:30 pm

Income Tax Act, 1961 – Section 80HHC – Claim for deduction -The assessee’s attempt to broaden the deduction sources is considered impermissible, as strict interpretation aligns with specific terms in Section 80HHC – Sub-sections (2) and (3) of Section 80HHC emphasize that deductions are intended exclusively for profits derived from exporting goods and merchandise outside India, and including other income contradicts the section’s intended scope and purpose – Appeal Dismissed

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SHAH ORIGINALS — Appellant Vs. COMMISSIONER OF INCOME TAX-24, MUMBAI — Respondent ( Before : B.V. Nagarathna and S.V.N. Bhatti, JJ. ) Civil Appeal…

Juvenile Justice

Juvenile Justice (Care and Protection of Children) Act, 2000 – Section 16 – Juvenile Justice (Care and Protection of Children) Act, 2015 – Section 25 – Juvenile Justice (Care and Protection of Children) Rules, 2007 – Rule 12 – Penal Code, 1860 (IPC) – Sections 302 and 307 read with Section 34 – Murder – – the conviction of the appellant under Sections 302 and 307 IPC read with Section 34 IPC, but all the sentences which have been awarded to him are hereby quashed as such sentences cannot be given to a juvenile, in view of Section 16 of the Juvenile Justice Act, 2000 – The appeal is partially allowed concerning the issue of juvenility – The High Court’s order is modified accordingly.

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH PAWAN KUMAR — Appellant Vs. STATE OF UTTAR PRADESH AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul and Sudhanshu Dhulia, JJ. )…

I P C

Held, the appellant may have accidentally caused the death of the deceased while intoxicated, there is no evidence to prove that the appellant, due to intoxication – The absence of such evidence, combined with the appellant not claiming to have been intoxicated against his will, leads to the conclusion that Section 86 of the (IPC) does not apply – Therefore, the appellant is not entitled to a reduction of the sentence from Section 302 IPC (murder) to a charge falling under Part II of Section 304 IPC (culpable homicide not amounting to murder) – Appeal Dismissed.

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH NANHE — Appellant Vs. STATE OF U.P. — Respondent ( Before : Abhay S. Oka and Pankaj Mithal, JJ. ) Criminal Appeal No. 2791…

I B C

IBC, 2016 – Adjudicating Authority has jurisdiction only under Section 31(2) of the Code, which gives power not to approve only when the Resolution Plan does not meet the requirement laid down under Section 31(1) of the Code, for which a reasoned order is required to be passed – NCLT’s jurisdiction and powers as the Adjudicating Authority under the Code, flow only from the Code and the Regulations thereunder.

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH RAMKRISHNA FORGINGS LIMITED — Appellant Vs. RAVINDRA LOONKAR, RESOLUTION PROFESSIONAL OF ACIL LIMITED AND ANOTHER — Respondent ( Before : Vikram Nath and Ahsanuddin…

Adoption Joint Family Property

Hindu Adoptions and Maintenance Act, 1956 – Section 16 – Adoption Deed – Mere fact that a deed of adoption has been registered cannot be taken as evidence of proof of adoption, as an adoption deed never proves an adoption – Factum of adoption has to be proved by oral evidence of giving or taking of the child and that the necessary ceremonies, where they are necessary to be performed, were carried out in accordance with shastras.

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH MOTURU NALINI KANTH — Appellant Vs. GAINEDI KALIPRASAD (DEAD, THROUGH LRS.) — Respondent ( Before : C.T. Ravikumar and Sanjay Kumar, JJ. ) Civil…

Consumer

Insurance Claim – Replacement of Car – On account of damage caused to BMW Car due to accident – In case of total loss/constructive total loss, instead of paying the amount, the insurer has an option available to replace the vehicle with a new one – Thus, it is not the right of the insured under the policy conditions to always claim replacement of the car – It is at the option of the insurer

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH BAJAJ ALLIANZ GENERAL INSURANCE CO. LTD. — Appellant Vs. MUKUL AGGARWAL AND OTHERS — Respondent ( Before : Abhay S. Oka and Rajesh Bindal,…

Mining Tenders & Contracts

Mineral (Auction) Rules, 2015 (as amended by Mineral (Auction) Amendment Rules, 2017) – Rule 9(10), Rule 9(11) and Rule 9(12) – The State Government is expected to be aware of the commercial worth of the natural resources being tendered or auctioned, as well as their potential future earning capacity – Consequently, the statutory regulations outline a bid cum e-auction process that involves not only shortlisting technically qualified bidders but also evaluating specific bids to ensure they meet eligibility criteria for participation in the e-auction – The rules incorporate various safeguards to guarantee transparency and objectivity throughout the bidding process.

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH STATE OF JHARKHAND — Appellant Vs. SOCIEDADE DE FOMENTO INDUSTRIAL PVT. LTD. AND OTHERS — Respondent ( Before : S.V.N. Bhatti and Sanjiv Khanna,…

Uncategorized

Civil Law – It is settled law that a vendor cannot transfer a title to the vendee better than he himself possesses, the principle arising from the maxim nemo dat quod non habet, i.e., “no one can confer a better title than what he himself has”. In the present case, the plaintiff’s vendor having been denied the right of title in the land by the Commissioner’s order, could not have conveyed the same to her vendee.

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH P. KISHORE KUMAR — Appellant Vs. VITTAL K. PATKAR — Respondent ( Before : Bela M. Trivedi and Dipankar Datta, JJ. ) Civil Appeal…

Bail Granted

Criminal Law – Transit anticipatory bail – In situations where an accused is a resident in a state different from where the FIR is registered, full-fledged anticipatory bail cannot be sought in the resident state – However, the individual is entitled to apply for transit anticipatory bail from the Court of Session or High Court in their resident state

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH PRIYA INDORIA — Appellant Vs. STATE OF KARNATAKA AND OTHERS ETC. — Respondent ( Before : B.V. Nagarathna and Ujjal Bhuyan, JJ. ) Criminal…

Service

Service Law – Appointment – “anticipated vacancies” – To sum up the position of law as it stands, once clear and anticipated vacancies have been advertised, appointments can only be made on these vacancies – Vacancies which could not be anticipated before the date of advertisement, or the vacancies which did not exist at the time of advertisement, are the vacancies for the future i.e., next selection process.

Nov 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH VIVEK KAISTH AND ANOTHER — Appellant Vs. THE STATE OF HIMACHAL PRADESH AND OTHERS — Respondent ( Before : C.T. Ravikumar and Sudhanshu Dhulia,…

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Acquittal

Penal Code, 1860 (IPC) — Sections 376 and 313 — Rape — False promise of marriage — Physical relationship with the complainant under the false promise of marriage, leading to her pregnancy and subsequent abortions — Whether the FIR should be quashed based on the allegations and the delay in filing the complaint — The petitioner argued that the relationship was consensual and the delay in filing the FIR undermines the credibility of the allegations — The respondent claimed that the petitioner deceived her with a false promise of marriage, leading to non-consensual physical relations — The Supreme Court quashed the FIR, noting the long-term consensual relationship and the lack of prima facie evidence for rape under Section 376 IPC —The Court emphasized the delay in filing the FIR and the nature of the relationship, which appeared consensual —The Court referred to previous judgments, highlighting the importance of prima facie evidence and the misuse of legal provisions —The FIR and all proceedings based on it were quashed, preventing abuse of the legal process.

Oct 21, 2024 sclaw

Acquittal

Penal Code, 1860 (IPC) — Sections 420, 468, 471 and 120-B —Prevention of Corruption Act, 1988 — Section 13(2) and 13(1)(d) — Financial misconduct and conspiracy — Whether the High Court was correct in discharging the respondent from the charges of conspiracy and financial misconduct — The CBI argued that the High Court conducted a mini-trial at the charge-framing stage and that there was sufficient suspicion to frame charges against the respondent — The respondent’s counsel argued that the material in the charge sheet did not make out a case against the respondent and that the High Court rightly discharged him —The Supreme Court upheld the High Court’s decision to discharge the respondent, stating that mere suspicion was not enough to frame charges – The Court found that the respondent’s role was limited to signing the memorandum prepared by senior officers and participating in the Management Committee meeting, which approved the proposal — The Court emphasized that the proposal had passed through various committees and that the respondent’s actions did not amount to criminal misconduct — The appeal was dismissed, and the respondent was discharged from the charges — The trial against other accused persons will continue.

Oct 21, 2024 sclaw

Municipal Laws

Patna Municipal Corporation Act, 1951 — Sections 146, 423 and 488(1) — The Patna Municipal Corporation imposed a royalty on advertisements, which was later increased — The respondents challenged this imposition, arguing it was a tax without legislative backing — Whether the royalty imposed by the Corporation was a tax and if it was legally enforceable without legislative sanction — The Corporation argued that the royalty was agreed upon by the parties and was not a tax — They contended that the enhancement of the rate was within their rights — The respondents argued that the imposition was a tax, which required legislative sanction, and the Corporation had no authority to levy it — The Division Bench quashed the enhancement, ruling that the Corporation had no power to impose the tax without legislative backing — The Court found that the royalty was not a tax but a fee agreed upon by the parties — It held that the Corporation’s actions were within the scope of the agreement — The Court distinguished between royalty and tax, emphasizing that royalty is based on an agreement, not statutory provision — The Court upheld the imposition of royalty as per the agreement but noted that the enhancement in rates was not challenged effectively — The judgment of the Division Bench was set aside.

Oct 21, 2024 sclaw

Constitution

Citizenship Act, 1955 — Section 6A — Special provisions as to citizenship of persons covered by the Assam Accord — The case involves the constitutional validity of Section 6A of the Citizenship Act 1955, which grants citizenship to certain migrants from Bangladesh to Assam —The main issues include whether Parliament had the legislative competence to enact Section 6A, and if Section 6A violates Articles 6, 7, 14, 29, and 355 of the Constitution — Petitioners argue that Section 6A is unconstitutional as it conflicts with Articles 6 and 7, adopts unreasonable cut-off dates, and violates Articles 14, 29, and 355 — Respondents contend that Section 6A is within Parliament’s legislative competence under Article 11 and does not violate the Constitution — The judgment addresses the legislative competence of Parliament, the reasonableness of cut-off dates, and the impact on Assamese cultural identity — The court examines the historical context of citizenship provisions, the legislative intent behind Section 6A, and the scope of judicial review under Article 14 — The court analyzes the constitutional provisions on citizenship, the legislative objective of Section 6A, and the balance between legislative intent and constitutional mandates —The court concludes that Section 6A of the Citizenship Act is constitutional and does not violate the cited Articles of the Constitution.

Oct 21, 2024 sclaw

Month: November 2023

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