Corporate Archives - Page 27 of 29 - Supreme Court of India Judgements

June 7, 2026 10:02 pm

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…

Corporate

Central Excise Rules, 1944 – Rule 9, 9(1), 49 – Payment of duty – The duty was payable when the single ply yarn was manufactured

Apr 19, 2017 sclaw

(1996) 9 AD 561 : (1997) 68 ECR 5 : (1996) 88 ELT 645 : (1996) 11 JT 729 : (1996) 8 SCALE 586 : (1996) 11 SCC 55 :…

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Service

Service Law — Promotion — Entitlement to promotion to Chief Medical Director (Higher Administrative Grade) in Indian Railway Medical Service — Appellant was denied promotion despite being eligible, with a junior officer being promoted instead — Appellant’s case was rejected by the Tribunal and High Court based on her grading in Annual Confidential Reports

Jun 4, 2026 sclaw

Arbitration

Arbitration and Conciliation Act, 1996 — Section 29A — Mandate of Arbitrator — Extension of mandate — In the absence of specific statutory provisions, party autonomy and minimal judicial intervention are guiding principles — If a party participates in proceedings and does not object to the extension of mandate, they may be estopped from challenging the award on that ground after it is passed.

Jun 4, 2026 sclaw

Arbitration

Arbitration and Conciliation Act, 1996 (the Act) — Section 33 and Section 34(3) — Limitation for filing application to set aside arbitral award — Exclusion of time spent in disposal of applications under Section 33 — Court held that period spent in disposal of Section 33 applications by Arbitral Tribunal must be excluded for computing limitation under Section 34(3) of the Act, regardless of whether the Section 33 applications were ultimately allowed or dismissed.

Jun 4, 2026 sclaw

Constitution

Constitution of India, 1950 — Article 14, 15(1), 16, 39(a) & 39(c) — Uttar Pradesh Essential Commodities (Regulation of Sale and Distribution Control) Order, 2016 (2016 Order) — Clause 2(p) — Government Order (G.O.) No — 6 of 2019 — Paragraph IV(10) — Exclusion of married daughter from definition of ‘family’ for compassionate appointment as fair price shop dealer — Held, exclusion is based on gender stereotypes and lacks rational nexus with the object of the scheme, violating Articles 14 and 15(1) of the Constitution — Marital status cannot be the sole criterion for dependency — Dependency is a question of fact.

Jun 4, 2026 sclaw

Category: Corporate

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