Supreme Court of India Judgements

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Category: Constitution

Constitution

Foreign Taxation – Exemption – Article 8(bis) of Omani Tax Laws exempts dividend tax received by the assessee from its PE in Oman- Assessees establishment in Oman has been treated as PE from the very inception up to the year 2011 – There is no reason as to why all of a sudden, the assessees establishment in Oman would not be treated as PE when for about 10 years it was so treated, and tax exemption was granted basing upon the provisions contained in Article 25 read with Article 8 (bis) of the Omani Tax Laws.

Oct 1, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSIONER OF INCOME TAX-10 — Appellant Vs. M/S KRISHAK BHARTI COOPERATIVE LTD. — Respondent ( Before : B.V. Nagarathna and Prashant Kumar Mishra,…

Constitution

Restoration of Review application – No litigant should be permitted to be so lethargic and apathetic much less should be permitted to misuse the process of law – High Court had committed gross error in allowing such vexatious applications and that too without assigning any reason.

Sep 28, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH VASANT NATURE CURE HOSPITAL AND PRATIBHA MATERNITY HOSPITAL TRUST AND OTHERS — Appellant Vs. UKAJI RAMAJI-SINCE DECEASED THROUGH HIS LEGAL HEIRS AND ANOTHER —…

Constitution

HELD The basis of the appeals which question the jurisdiction of the Lok Adalat, directing a closure has since been overtaken by the subsequent developments in terms of which the slaughter house has been closed. The closure is not in pursuance of the direction of the Lok Adalat, but in exercise of the statutory jurisdiction of the Rajasthan Pollution Control Board.

Sep 28, 2023 sclaw

SUPREME COURT OF INDIA FULL BENCH PANCHAYAT QURESHIAN AND ANOTHER — Appellant Vs. STATE OF RAJASTHAN AND OTHERS — Respondent ( Before : Dr Dhananjaya Y Chandrachud, CJI., Pamidighantam Sri…

Constitution

Direction to frame guidelines on media briefings by police – Nature of the disclosure which is made by the police in the course of media briefings should be objective in nature and should not consist of a subjective opinion pre-judging the guilt of the accused – Union Ministry of Home Affairs should prepare a comprehensive manual on media briefings by police personnel – Organisations representing the print and electronic media should also be consulted.

Sep 28, 2023 sclaw

SUPREME COURT OF INDIA FULL BENCH PEOPLE’S UNION FOR CIVIL LIBERTIES AND ANOTHER — Appellant Vs. THE STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : Dr Dhananjaya Y…

CBI Constitution

Constitution of India, 1950 – Article 13(2) – Delhi Special Police Establishment Act, 1946 – Section 6A – the declaration made by the Constitution Bench in the case of Subramanian Swamy vs. Director, Central Bureau of Investigation and another, (2014) 8 SCC 682, will have retrospective operation – Section 6A of the DSPE Act is held to be not in force from the date of its insertion i.e. 11.09.2003.

Sep 23, 2023 sclaw

SUPREME COURT OF INDIA FULL BENCH CBI — Appellant Vs. R.R. KISHORE — Respondent ( Before : Sanjay Kishan Kaul, Sanjiv Khanna, Abhay S. Oka, Vikram Nath and J.K. Maheshwari,…

Constitution

Delhi Development Act, 1957 – Section 57 – Claim for interest – the court finds that the circumstances of the deposit did not involve any loss due to the “Act of Court” and that the notification was in force when the deposit was made – Therefore, the court rejects the claim for interest – The appellants are advised to pursue remedies for their subsequent losses separately.

Sep 12, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH LAL BAHADUR SHASTRI EDUCATIONAL SOCIETY AND ANOTHER — Appellant Vs. DELHI DEVELOPMENT AUTHORITY AND OTHERS — Respondent ( Before : A.S. Bopanna and Prashant…

Constitution

HELD where a legislature merely seeks to validate the acts carried out under a previous legislation which has been struck down or rendered inoperative by a Court, by a subsequent legislation without curing the defects in such legislation, the subsequent legislation would also be ultra-vires,”

Sep 7, 2023 sclaw

where a legislature merely seeks to validate the acts carried out under a previous legislation which has been struck down or rendered inoperative  by a Court, by a subsequent legislation…

Constitution

Remarks by a court should at all times be governed by the principles of justice, fair play and restraint – Words employed should reflect sobriety, moderation and reserve – It should not be lost sight of and per contra, always be remembered that such remarks, “due to the great power vested in our robes, have the ability to jeopardize and compromise independence of judges”

Sep 3, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH STATE OF PUNJAB AND ANOTHER — Appellant Vs. M/S. SHIKHA TRADING COMPANY — Respondent ( Before : Abhay S. Oka and Sanjay Karol, JJ.…

Constitution Cr P C

An accused is under an obligation to stand for identification parade – An accused cannot resist subjecting himself to the TIP on the ground that he cannot be forced or coerced for the same – Conduct of Test Identification Parade not violates the fundamental right of an accused under Article 20(3) of the Constitution

Aug 28, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH MUKESH SINGH — Appellant Vs. THE STATE (NCT OF DELHI) — Respondent ( Before : M.M. Sundresh and J.B. Pardiwala, JJ. ) Criminal Appeal…

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Cr P C

Criminal Procedure Code (CrPC), 1973 — Section 436-A — Applicability — Undertrial detention exceeding half of maximum sentence — Section 436-A mandates release of undertrial prisoners who have undergone detention extending up to one-half of maximum period of imprisonment specified for the offence, unless further detention is ordered with reasons — Exception: This provision is explicitly inapplicable to offences for which the punishment of death has been specified as one of the possible punishments under that law. (Paras 7, 9.2, 11)

Dec 12, 2025 sclaw
Narcotics

Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) — Sections 8(c) read with 20(b)(ii)(C) and 29(1) — Conviction for possession of commercial quantity of ganja (23.500 kg) and conspiracy — Appeal against concurrent findings of lower courts — Absence of independent witnesses — Failure to secure independent witnesses is not fatal to the prosecution case, especially under the NDPS Act, if the testimonies of official witnesses are consistent, coherent, and credible, and no material doubt is raised in cross-examination. (Paras 12, 18, 20, 21, 22)

Dec 12, 2025 sclaw
General Insurance Service

Insurance Scheme — PMGKY Package — Requisition of Services of Private Doctors — The invocation of special laws (Epidemic Diseases Act, 1897) and implementing regulations (Maharashtra COVID-19 Regulations, 2020), coupled with executive actions such as the NMMC notice directing private dispensaries to remain open under threat of penal action (IPC S. 188), constitutes a “requisition” of services for doctors and health professionals under the scheme requirements — A narrow interpretation of “requisition” requiring specific individual appointment letters is rejected due to the compelling, emergent circumstances of the pandemic. (Paras 23-26, 30(a))

Dec 12, 2025 sclaw
Property Matters Rent

Public Premises (Eviction of Unauthorised Occupants) Act, 1971 — Scope and Applicability — Overriding Effect over State Rent Control Legislations — Whether PP Act 1971 prevails over State Rent Control Acts (such as Maharashtra Rent Control Act, 1999 or Delhi Rent Control Act, 1958) regarding eviction from ‘Public Premises’ defined under Section 2(e) — Both PP Act 1971 and State Rent Control Acts are special laws; conflict resolved by legislative purpose and policy, which dictates that PP Act 1971 must prevail — A person in unauthorised occupation of public premises cannot invoke the protection of the Rent Control Act. (Paras 2, 5.6.3, 5.7.1, 5.8.2, 13(i), 13(ii), 13(iv))

Dec 12, 2025 sclaw