Corporate Archives - Page 26 of 28 - Supreme Court of India Judgements

April 8, 2026 6:53 am

Refund of amount then they should produce the relevant records, duly certified by a competent authority which is acceptable in a Court of law, indicating the sources from which they got the money for repayment

Apr 27, 2017 sclaw

(2014) 2 SCALE 569 SUPREME COURT OF INDIA v S.E.B.I. — Appellant Vs. SAHARA INDIA REAL. ESTATE CORPN. LTD. AND OTHERS — Respondent ( Before : K.S. Panicker Radhakrishnan,…

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. —…

Corporate

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…

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Acquittal

Criminal Procedure Code, 1973 (CrPC) — Section 374 — Appeal against dismissal of criminal appeal by High Court — Conviction under Section 302 IPC and Section 27 Arms Act — Prosecution case based entirely on circumstantial evidence — No eyewitnesses — Reliability of prosecution witnesses critically examined — Admission by key witness regarding darkness and identification by voice only, materially undermining credibility — Evidence found insufficient to meet standard of proof in criminal law and exclude reasonable hypotheses of innocence — Conviction set aside and appellant acquitted.

Apr 7, 2026 sclaw

I P C

Penal Code, 1860 (IPC) — Section 294(b) — Conviction for uttering obscene words — Held, mere use of the word “bastard” is not sufficient to constitute obscenity, especially in heated conversations during the modern era — Conviction under Section 294(b) IPC is not sustainable and is liable to be set aside.

Apr 7, 2026 sclaw

Cr P C

Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of criminal proceedings — Medical negligence — Consent for surgery — Allegation of interpolation in consent form for Orchidectomy — Medical Board’s opinion that Orchidectomy was an appropriate procedure in cases of undescended testicle and that consent should have been obtained — No evidence of interpolation in consent form (different ink or handwriting) — Consent form indicated both Orchidopexy and Orchidectomy as options. Held, continuance of criminal proceedings would be an abuse of process of court and liable to be quashed. Appeals allowed, impugned High Court judgment set aside, and proceedings quashed

Apr 7, 2026 sclaw

Constitution

Extraordinary Jurisdiction of Supreme Court (Article 136) — Equitable relief — Not granted to litigants whose conduct is callous, lackadaisical, and in clear violation of applicable rules and regulations — Commercial decisions of State Government not substituted by court.

Apr 7, 2026 sclaw

Category: Corporate

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