Supreme Court of India Judgements

46905 Judgements hosted as on 12/10/2025 - Search (FREE), Subscribe, Read & Download

Category: Corporate

Corporate

Partnership Act, 1932 – Sections 37 and 48 – Distinction between ‘retirement of a partner’ and ‘dissolution of a partnership firm’ – On retirement of the partner, the reconstituted firm continues and the retiring partner is to be paid his dues in terms of Section 37 of the Partnership Act. In case of dissolution, accounts have to be settled and distributed as per the mode prescribed in Section 48 of the Partnership Act.

May 26, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH GURU NANAK INDUSTRIES, FARIDABAD AND ANOTHER — Appellant Vs. AMAR SINGH (DEAD) THROUGH LRS — Respondent ( Before : N.V. Ramana, Sanjiv Khanna and…

Corporate

SC Allows ED to Attach Assets Of JP Morgan And Its Directors To The Extent Of Amounts Allegedly Diverted From Amrapali Homebuyers HELD We lift the embargo created vide order dated 2nd December, 2019 not to attach the property of J.P. Morgan and its Directors. We permit the Enforcement Directorate to attach the Bank Accounts of J. P. Morgan as well as any other property belonging to J.P. Morgan and its Directors to the extent required”

May 23, 2020 sclaw

SC Allows ED to Attach Assets Of JP Morgan And Its Directors To The Extent Of Amounts Allegedly Diverted From Amrapali Homebuyers [Read Order] LIVELAW NEWS NETWORK 23 May 2020…

Corporate

Andhra Pradesh Value Added Tax Act, 2005 – Section 31 – Constitution of India, 1950 – Article 226 – Assessment order – It is well settled that rejection of delay application by the appellate forum does not entail in merger of the assessment order with that order – Appeal allowed.  

May 8, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH ASSISTANT COMMISSIONER (CT) LTU, KAKINADA AND OTHERS — Appellant Vs. M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED — Respondent ( Before :…

Corporate

Central Sales Tax Act, 1956 – Sections 3, 6 and 6(2) – Liability to tax on inter-State sales – Whether as a condition of giving the benefit of Section 6(2) of the said Act, the tax authorities can impose a limit or timeframe within which delivery of the respective goods has to be taken from a carrier when the goods are delivered to a carrier for transmission in course of inter-state sale. HELD In such circumstances fixing of timeframe by order of the Tax Administration of the State in our opinion would be impermissible. Decided on : 27-04-2020

Apr 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH COMMERCIAL TAXES OFFICER — Appellant Vs. M/S. BOMBAY MACHINERY STORE — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Civil…

Corporate

Electricity Supply Cannot Be Disconnected For Recovery Of Additional Demand Raised After Expiry Of Two Years Limitation Period HELD Section 56(2) however, does not preclude the licensee company from raising a supplementary demand after the expiry of the limitation period of two years. It only restricts the right of the licensee to disconnect electricity supply due to non-payment of dues after the period of limitation of two years has expired

Mar 31, 2020 sclaw

Electricity Supply Cannot Be Disconnected For Recovery Of Additional Demand Raised After Expiry Of Two Years Limitation Period: SC [Read Judgment] LIVELAW NEWS NETWORK 19 Feb 2020 2:31 PM The…

Corporate

Foreign Exchange Management (Realisation, Repatriation and Surrender of Foreign Exchange) Regulations, 2000 – Regulation 6 – Foreign Exchange Management Act, 1999 – Section 16(3), 10(6), 46 and 47 – Contravention referred to in Section 10(6) by its very nature is a continuing offence –

Mar 8, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SUBORNO BOSE — Appellant Vs. ENFORCEMENT DIRECTORATE AND ANOTHER — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Civil Appeal No.…

Corporate

Textile Undertakings (Nationalisation) Act, 1995 – Sections 4(2), 4(5), 7 and 20 – Loan – Recovery proceedings – Claim by the lender Bank towards which a decree had already been granted in respect of one claim and the other claim is pending consideration. The fact as to whether in the matter of take over, the liabilities were also included is one aspect of the matter HELD This is an aspect which is to be examined after providing opportunity to the parties, if need be, after tendering evidence in that regard – Question of liability could neither have been decided in the writ proceedings before the High Court nor in this appeal

Mar 8, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH UCO BANK — Appellant Vs. NATIONAL TEXTILE CORPORATION LIMITED AND ANOTHER — Respondent ( Before : R. Banumathi, A.S. Bopanna and Hrishikesh Roy, JJ.…

Corporate

Registration Act, 1908 – Section 17(1)(d) – Leases of immovable property – Lease deeds allegedly executed between the defaulting rice miller(s) and the respondent(s), as they do not satisfy the statutory requirements of Section 17(1) (d) HELD The writ petitions filed by the respondent lessees are dismissed, however, with liberty to pay dues with penalty/interest of the original rice millers and thereafter on production of ‘No Dues Certificate’ seek allocation of paddy for custom milling in accordance with the policy of FCI.

Mar 7, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH FOOD CORPORATION OF INDIA AND ANOTHER — Appellant Vs. M/S. V.K. TRADERS AND OTHERS — Respondent ( Before : S.A. Bobde, CJI , B.R.…

Corporate

Income Tax Act, 1961 – Rule 16(2) – Attachment (DRT) – If an attachment has been made under Schedule II to the Act, any private transfer or delivery of the property shall be void as against all claims enforceable under the attachment HELD Rule 16(1) also stipulates that no civil court can issue any process against such property in execution of a decree for the payment of money. However, the property can be transferred with the permission of the Tax Recovery Officer.

Mar 7, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S. CONNECTWELL INDUSTRIES PRIVATE LIMITED — Appellant Vs. UNION OF INDIA THROUGH MINISTRY OF FINANCE AND OTHERS — Respondent ( Before : L. Nageswara…

You missed

Cr P C

Criminal Procedure Code, 1973 (CrPC) — Sections 451 & 457 — Release of Seized Property — Trial Court rejecting release application for iron ore on grounds of applicant’s failure to substantiate ownership — High Court setting aside trial court’s order without examining correctness of its finding on ownership — High Court should have either agreed with trial court’s finding on ownership or recorded reasons for disagreeing — Failure to do so warrants interference and remand.

Oct 12, 2025 sclaw
Evidence Act

Evidence Act, 1872 — Section 50 — Opinion as to relationship, when relevant — Opinion expressed by conduct of person with special knowledge on relationship is relevant — Essentials are court’s opinion, expression through conduct, and person having special knowledge — Conduct alone is not proof but an intermediate step to infer opinion — Opinion must be proved by direct evidence — Court needs to weigh evidence to form its own conclusion; Trial Court erred in treating opinion of witnesses as fact rather than evidence to be weighed and failed to independently assess credibility.

Oct 12, 2025 sclaw
Anticipatory Bail Corruption

Criminal Procedure Code, 1973 — Bail — Anticipatory Bail — Supreme Court granted leave to appeal against High Court’s rejection of bail in anticipation of arrest — Custodial interrogation not required — Appellant may be admitted to bail in anticipation of arrest upon arrest, subject to terms and conditions fixed by the trial court — Appellant directed not to dissuade witnesses from disclosing facts to authorities.

Oct 12, 2025 sclaw
Cr P C

Criminal Procedure Code, 1973 (CrPC) — Section 366 — Death Sentence Reference — Sentencing Procedure — Conviction and death penalty were pronounced on the same day without a proper inquiry into aggravating and mitigating circumstances, psychological evaluation, or jail conduct report. This haste violated established sentencing principles and vitiated the death sentence.

Oct 12, 2025 sclaw