Supreme Court of India Judgements

47060 Judgements hosted as on 04/03/2026 - Search (FREE), Subscribe, Read & Download

Category: Corporate

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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Artificial Intelligence Constitution

Artificial Intelligence (AI) — Use in Legal Proceedings — Reliance on AI-generated judgments by a court is a serious matter concerning the integrity of the judicial process — Such judgments, if non-existent or fake, amount to misconduct rather than a simple error of judgment — Supreme Court orders examination of consequences and accountability for such practices — Notice issued to the Attorney General, Solicitor General, and Bar Council of India to address this institutional concern.

Mar 4, 2026 sclaw
Electricity Act

Power Purchase Agreement (PPA) / Power Supply Agreement (PSA) — Interpretation of Contract — Surrounding Circumstances — Evidence Act, 1872, Sections 92, 94, 95 — Contractual terms can be clarified by attending circumstances and conduct of parties, even if contract is reduced to writing, to give meaning to terms that may otherwise be meaningless or unworkable.

Mar 4, 2026 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Section 31(7)(a) — Interest awarded by Arbitral Tribunal — Contractual bar — Where a contract expressly prohibits the award of pre-award and pendente lite interest, an Arbitral Tribunal cannot award such interest, even if termed as compensation, as the arbitrator is bound by the terms of the contract.

Mar 4, 2026 sclaw
Corporate Tenders & Contracts

Contract Act, 1872 — Section 133 — Discharge of surety by variance in terms of contract — A variance made without the surety’s consent in the terms of the contract between the principal debtor and the creditor discharges the surety only with respect to transactions occurring subsequent to the variance. The surety remains liable for the original amount guaranteed.

Mar 4, 2026 sclaw