Supreme Court of India Judgements

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

Category: Corporate

Corporate

Contract Act, 1872 – Section 126 – Bank guarantee – Enforcement of – Works contract – Bank guarantee has to be read in conjunction with terms of contract – Failure to furnish extended terms of bank guarantee – State not obliged to file suit for a specific performance requiring contractor to furnish guarantee

May 9, 2017 sclaw

  AIR 1999 SC 3466 : (2000) 10 SCC 503 : (1999) AIRSCW 3452 SUPREME COURT OF INDIA MAKHARIA BROTHERS — Appellant Vs. STATE OF NAGALAND AND OTHERS — Respondent…

Corporate

A lawyer, no doubt has a duty towards his client to do his best in his interest but within the parameters of law – He at the same time is equally responsible to assist the court fairly on the exact and latest position of law to his knowledge – His right to debate in the court is no licence to sidetrack the issue and mislead or pressurise the court to act in a particular manner – If he does so, it amounts of his misconduct attracting the wrath of disciplinary provisions of the Advocates Act.

May 6, 2017 sclaw

  AIR 2001 SC 457 : (2000) 3 JT 505 Supp : (2000) 8 SCALE 76 : (2001) 2 SCC 221 : (2000) 5 SCR 345 Supp : (2001) 1…

Corporate

Income Tax Act, 1961 – Section 275(1), 275(1)(a) -Period of limitation – Whether on the facts and in the circumstances of the case the Income- Tax Appellate Tribunal failed to appreciate that the period of limitation in the instant case is governed by the provisions of Section 275(1) as the penalty was initiated in the assessment order itself and the penalty order was issued within time in accordance with the provisions of Section 275(1)(a) of the Income- Tax Act, 1961

Apr 30, 2017 sclaw

  (2013) 217 TAXMAN 400 SUPREME COURT OF INDIA COMMISSIONER OF INCOME TAX — Appellant Vs. KEDIA POWER LTD. — Respondent ( Before : H.L. Dattu, J; Dipak Misra, J…

Corporate

Preventive Detention–Once it is found that the detention order contains many grounds, even if one of them is to be rejected, principle of segregation contained in Section 5A gets attracted—Grounds are referred to as ‘materials on which the order of detention is primarily based’-

Apr 27, 2017 sclaw

2017(1) Law Herald (SC) 133 : 2017 LawHerald.Org 512 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice A.K. Sikri  The Hon’ble Mr. Justice Abhay Manohar Sapre                                            …

Corporate

Central Excise Tariff – Item 26AA(ia), 25(8) – Classification of elastic rail clips – Learned Counsel for the appellant that a Special Bench of five members of Central Excise and Gold (Control) Appellate Tribunal has considered the same question and taken the view in favour of the assessee that elastic rail clips are classifiable under Item 26AA(ia)/25(8)

Apr 27, 2017 sclaw

  (1998) 77 ECR 439 : (1997) 92 ELT 5 : (1998) 4 JT 439 : (1997) 8 SCC 483 SUPREME COURT OF INDIA VEE KAY INDUSTRIES — Appellant Vs.…

Corporate

There is no element of compensation involved and, therefore, the High Court was right in the view that it took, namely, that the assessee was not entitled to a deduction under Section 37(1) of the Income-tax Act in respect of the amounts that it had been required to pay under the provisions of Section 17(3) – Appeals allowed.

Apr 24, 2017 sclaw

  (1997) 142 CTR 137 : (1997) 225 ITR 383 : (1997) 10 SCC 659 : (1997) 105 STC 188 SUPREME COURT OF INDIA MALWA VANASPATI AND CHEMICAL CO. —…

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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