Corporate Archives - Page 25 of 27 - Supreme Court of India Judgements

October 17, 2025 10:58 pm

The appropriate course for the appellant, if it is so advised, is to file a refund application under Section 11B according to law within sixty days provided the writ petition was filed within six months of the date of payment of duty by the first appellant – Appeal disposed of.

Apr 24, 2017 sclaw

(1997) 96 ELT 11 : (1997) 10 SCC 662 SUPREME COURT OF INDIA RAJKOT FINE CHEMICALS (P) LTD. — Appellant Vs. UNION OF INDIA (UOI) AND OTHERS — Respondent…

Corporate

Adulteration–Second analysis of sample—Cost to be borne by the accused.

Apr 24, 2017 sclaw

2007(3) LAW HERALD (SC) 2352 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice R.V. Raveendran The Hon’ble Mr. Justice Lokeshwar Singh Panta Criminal Appeal No. 38…

Corporate

Deficiency in Service–Acquired land allotted could not possessed due to litigation pending with the meanwhile landowner–Compensation awarded.

Apr 23, 2017 sclaw

2007(3) LAW HERALD (SC) 2277 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice P.K. Balasubramaniyan The Hon’ble Mr. Justice D.K.…

Corporate

Words and phrases – Proceedings – Includes proceedings at appellate stage – The legal pursuit of a remedy, suit appeal and second appeal are really steps in a series of proceedings all connected by an intrinsic unity and are to be regarded as one legal proceeding.

Apr 23, 2017 sclaw

AIR 1999 SC 999 : (1999) 152 CTR 172 : (1999) 111 ELT 4 : (1999) 236 ITR 691 : (1999) 1 JT 481 : (1999) 1 SCALE 485 :…

Corporate

Income Tax Act, 161 – Section 271(1) (c) – Tax evasion – Penalty – Human error by Chartered Accountant firm – Penalty cannot be imposed.

Apr 23, 2017 sclaw

(2012) 253 CTR 1 : (2012) 348 ITR 306 : (2012) 10 JT 523 : (2012) 9 SCALE 484 : (2012) 11 SCC 316 : (2012) 211 TAXMAN 40 SUPREME…

Corporate

Central Excise Tariff Act, 1985 – Chapter 30 of Schedule (2) – Excise duty – Prior to adjudicating upon whether a product is a medicament or not, Courts have to see what people who actually use the product understand the product to be – If a product’s primary function is “care” and not “cure”, it is not a medicament.

Apr 23, 2017 sclaw

(2013) 9 AD 37 : AIR 2013 SC 2983 : (2013) 199 ECR 137 : (2013) 295 ELT 3 : (2013) 42 GST 21 : (2013) 22 GSTR 161 :…

Corporate

Auction sale—The obligation of the purchaser to deposit the full purchase money within time is a mandatory requirement.

Apr 20, 2017 sclaw

2007(3) LAW HERALD (SC) 2007 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S. B. Sinha The Hon’ble Mr. Justice Markandey Katju Civil Appeal No. 6760-6761…

Corporate

Public Interest Litigation is not maintainable to probe or enquire into the returns or another taxpayer except in special circumstances.

Apr 20, 2017 sclaw

2007(3) LAW HERALD (SC) 1944 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. A.R. Lakshmanan The Hon’ble Mr. Justice Altamas Kabir Civil Appeal No. 633 of…

Corporate

Passing off—In the case of a passing off action the similarities rather than the dissimilarities have to be taken note of by the Court and the principle of phonetic “similarity” cannot be ignored.

Apr 19, 2017 sclaw

2007(2) LAW HERALD (SC) 1898 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice B.P. Singh The Hon’ble Mr. Justice H.S. Bedi Civil Appeal No.…

Corporate

Allotment of petrol pump—Preference to be given to candidate belonging to the district in which the proposed dealership is advertised.

Apr 19, 2017 sclaw

2007(2) LAW HERALD (SC) 1896 IN THE SUPREME COURT OF INDIA Before The Honb’le Mr. Justiec S. B. Sinha The Honb’le Mr. Justiec Markandey Katju Civil Appeal No. 7215 of…

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

Category: Corporate

You missed