Supreme Court of India Judgements

47195 Judgements hosted as on 27/04/2026 - Search (FREE), Subscribe, Read & Download

Category: Corporate

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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Anticipatory Bail Cr P C

Criminal Procedure Code, 1973 (CrPC) — Anticipatory Bail — Power of Court to Direct Surrender — When an anticipatory bail application is rejected, the court does not have the jurisdiction to direct the petitioner to surrender — The rejection of anticipatory bail means that an application for pre-arrest bail has been denied, and the subsequent steps regarding arrest and regular bail should follow the normal procedure as per law.

Apr 27, 2026 sclaw
I B C

Insolvency and Bankruptcy Code, 2016 (IBC) — Sections 7, 3(10), 5(7), 5(8) — Corporate Insolvency Resolution Process (CIRP) — Admission of petition — Appeal against NCLAT order setting aside NCLT order and directing admission of Section 7 petition — Held, IBC is not a debt recovery legislation but for reorganisation and insolvency resolution — Initiation of CIRP as a substitute for execution of a civil court decree is an abuse of process.

Apr 27, 2026 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Section 9 — Petition under Section 9 at post-award stage by unsuccessful party — Maintainability — Bombay, Delhi, Madras and Karnataka High Courts held such petitions not maintainable — Telangana, Gujarat and Punjab & Haryana High Courts held such petitions maintainable — Supreme Court held that any party to an arbitration agreement, including an unsuccessful party, can invoke Section 9 at the post-award stage, overruling the former judgments.

Apr 27, 2026 sclaw
C P C Rent

Civil Procedure Code, 1908 — Order 6 Rule 17 — Amendment of pleadings — Permissibility while considering grant of leave to amend a plaint — Court can examine the merits/demerits of the case — Landlord filed suit for eviction based on bonafide need and other grounds — During appeal, landlord died — Legal heirs sought to amend plaint to incorporate their bonafide need, including that of appellant’s wife and son — Trial Court dismissed the suit — Appellate Bench allowed amendment, directing issue of bonafide requirement to be sent back to Trial Court for evidence — High Court, in writ petition, set aside amendment allowing fresh suit — Supreme Court held that High Court erred in interfering with the discretion of Appellate Bench under Article 227, as amendment was permissible.

Apr 27, 2026 sclaw