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

June 5, 2025 2:41 pm

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…

Corporate

Interpretation of Statutes – Fiscal statute – Liberal interpretation – Subsidies granted by Government as incentive – The amount of subsidies should not be included in actual cost which expression should liberally be construed.

Apr 19, 2017 sclaw

AIR 1994 SC 2727 : (1994) 121 CTR 201 : (1994) 210 ITR 830 : (1994) 6 JT 330 : (1994) 4 SCALE 337 : (1994) 3 SCC 535…

Corporate

Income Tax Act, 1963 – Section – 256(2) – Investment – Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in holding that the purchase and sales by the assessee of shares in the National Rayon Corporation Ltd. and the Kohinoor Mills Ltd. should be considered as regular dealings

Apr 19, 2017 sclaw

(1998) 9 JT 275 : (1997) 11 SCC 557 SUPREME COURT OF INDIA COMMISSIONER OF INCOME TAX (CENTRAL) BOMBAY — Appellant Vs. MAGANLAL CHHAGANLAL (P) LTD. — Respondent ( Before…

Corporate

Misuse of the power – Whether two persons are guilty of deliberate and/or intentional misuse/abuse of their power in the matter of the New Bank of India extending bank guarantees to and on behalf of Skipper group of companies and what loss, if any, have they caused to the bank on that account

Apr 19, 2017 sclaw

(1997) 2 JT 426 : (1997) 2 SCALE 9 : (1997) 1 SCALE 532 : (1997) 11 SCC 430 SUPREME COURT OF INDIA DELHI DEVELOPMENT AUTHORITY — Appellant Vs. SKIPPER…

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Constitution

Maternity leave as a facet of reproductive rights and dignity is a constitutional guarantee, requiring service rules to be interpreted liberally, not restricting benefit based on children from a previous marriage not in the employee’s custody.

Jun 4, 2025 sclaw

Acquittal

A flawed investigation, suppression of material evidence in the form of contradictory witness affidavits, and failure to address glaring inconsistencies render prosecution evidence unreliable, necessitating acquittal to ensure a fair trial.

Jun 3, 2025 sclaw

I P C

Five golden principles for cases based on circumstantial evidence reiterated: (1) circumstances establishing conclusion of guilt must be fully established; (2) facts established consistent only with hypothesis of guilt; (3) circumstances conclusive in nature; (4) exclude every possible hypothesis except guilt; (5) complete chain of evidence leaving no reasonable ground for innocence

Jun 3, 2025 sclaw

State Laws

Appellant Trust’s contentions regarding non-demarcation, encroachment, and non-delivery of possession are baseless; demarcation was done and acknowledged, alleged encroachment is not proven by evidence, and delivery of possession was contingent on execution of lease deed, a condition appellant failed to meet — Respondent Corporation’s actions were in accordance with prescribed procedures and allotment terms

Jun 3, 2025 sclaw

Category: Corporate

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