Supreme Court of India Judgements

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Category: Constitution

Constitution

V IMP : LEVY OF SERVICE TAX BY INCORPORATED CLUBS – HELD – We are also of the view that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members’ clubs in the incorporated form. The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative society. Thus, Explanation 3(a) to Section 65B(44) does not apply to members’ clubs which are incorporated. Consequently, show-cause notices, demand notices and other action taken to levy and collect service tax from incorporated members’ clubs are declared to be void and of no effect in law.

Oct 4, 2019 sclaw

1.The definition of “club or association” contained in Section 65 (25a) makes it plain that any person or body of persons providing services for a subscription or any other amount…

Constitution

Candidates Must Also Disclose Criminal Cases In Which Cognizance Has Been Taken By Court “……….information should be furnished in Form 26, which includes information concerning cases in which a competent Court has taken cognizance (Entry 5(ii) of Form 26).” CM, Maharashtra case.

Oct 2, 2019 sclaw

"..........information should be furnished in Form 26, which includes information concerning cases in which a competent Court has taken cognizance (Entry 5(ii) of Form 26). This is apart from and…

Constitution

Punjab Value Added Tax Act, 2005 – Sections 62 and 62(5) – Validity of Section 62(5) of the Punjab Value Added Tax Act, 2005- HELD to be legal and valid and the condition of 25% of pre-deposit not to be onerous, harsh, unreasonable and violative of Article 14 of the Constitution of India.

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S TECNIMONT PVT. LTD. (FORMERLY KNOWN AS TECNIMONT ICB PRIVATE LIMITED) — Appellant Vs. STATE OF PUNJAB AND OTHERS — Respondent ( Before :…

Constitution

Finance Act, 2003 – Section 154 – Withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco -This Court no hesitation to hold that the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger public interest. As such, the doctrine of promissory estoppel could not have been invoked in the present matter. The State could not be compelled to continue the exemption, though it was satisfied that it was not in the public interest to do so.

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. M/S UNICORN INDUSTRIES — Respondent ( Before : Arun Mishra, M. R. Shah and B.R. Gavai,…

Constitution

It is settled law that the fundamental right under Article 30 cannot be waived.If school is a minority institution, Rule 28 of the Rules for Management of Recognized Non-Government Institutions (Aided and Unaided) 1969, cannot possibly apply as there would be a serious infraction of the right of school to administer the institution with teachers of its choice.

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH CHANDANA DAS (MALAKAR) — Appellant Vs. THE STATE OF WEST BENGAL AND OTHERS — Respondent ( Before : R.F. Nariman, R. Subhash Reddy and…

Constitution

Writ Jurisdiction—A private agreement cannot oust the jurisdiction of a High Court Writ Jurisdiction—Mere existence of alternative remedy does not bar High Court from exercising its Writ Jurisdiction Contract—Conferring Jurisdiction—Parties to contract cannot exclude the jurisdiction of all Courts

Sep 15, 2019 sclaw

2019(3) Law Herald (SC) 1996 : 2019 LawHerald.Org 1247 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Dr. Dhananjaya Y. Chandrachud Honble Mrs. Justice Indira Banerjee Civil Appeal…

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Education

Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias.

Jan 4, 2026 sclaw
State Laws

The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils.

Jan 4, 2026 sclaw
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29)

Jan 4, 2026 sclaw
Evidence Act

Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2)

Jan 4, 2026 sclaw