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the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. I Criminal Procedure Code, 1973 (CrPC) — Section 438 — Anticipatory Bail — Grant of — Grounds for — High Court granted anticipatory bail based on reasons that one co-owner was abroad during agreement execution, agreement was only notarized and not registered, part payment received, and complainant sought refund indicating civil dispute — Supreme Court found these reasons to be peripheral and not bearing direct nexus to parameters governing anticipatory bail — Seriousness of allegations, criminal antecedents, and requirements of investigation in economic offence were overlooked by High Court. Negotiable Instruments Act, 1881 (NI Act) — Sections 138 and 141 — Quashing of criminal proceedings — Vicarious liability of office bearers — For a person other than the drawer or signatory of a dishonoured cheque to be prosecuted under Section 141 of the NI Act, it must be specifically averred in the complaint that such person was in charge of and responsible for the conduct of the business of the company or society at the time the offence was committed. Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Scope of powers of Court to set aside or modify arbitral award — Modification of award is a limited power compared to annulment, aimed at achieving more just outcomes and avoiding hardship and delay, especially in India where litigation takes years — Appellate jurisdiction under Section 37 is coterminous with and as broad as jurisdiction under Section 34. Civil Procedure Code, 1908 (CPC) — Order 6 Rule 7 — Pleadings should not raise new claims or inconsistent allegations — A defendant cannot retract their initial stand taken in the written statement and introduce a completely new and contradictory case, especially after issues have been framed and the trial has commenced.

Arbitration and Conciliation Act, 1996 – Section 11 – Appointment of an arbitrator – In a case where the notice invoking arbitration is issued prior to the Amendment Act, 2015 and the application under Section 11 for appointment of an arbitrator is made post Amendment Act, 2015, the provisions of pre-Amendment Act, 2015 shall be applicable and not the Amendment Act, 2015

SUPREME COURT OF INDIA DIVISION BENCH M/S. SHREE VISHNU CONSTRUCTIONS — Appellant Vs. THE ENGINEER IN CHIEF MILITARY ENGINEERING SERVICE AND OTHERS — Respondent ( Before : M.R. Shah and…

Development Control Regulations for Greater Mumbai, 1991 – Regulation 34 – Claim for Additional TDR – Waiting to receive clearance of right over additional Transfer of Development Rights (TDR) in a pending acquisition proceeding does not amount to abandonment of the claim

SUPREME COURT OF INDIA DIVISION BENCH GODREJ AND BOYCE MANUFACTURING COMPANY LIMITED THROUGH ITS CONSTITUTED ATTORNEY AND ANOTHER — Appellant Vs. THE MUNICIPAL CORPORATION OF GREATER MUMBAI AND OTHERS —…

IMPORTANT – Allotment of Plot – Demand of additional price – Non-construction of plot within a period – Additional amount sought not be recovered at the stage of issuance of notice. HELD Even that amount also needs to be calculated and recovered from the guilty officers who, despite there being judgment of this Court, dealing with the same issue opined the case to be fit for filing appeals. burden the Appellants with cost of Rs. 1,00,000/- to be deposited with the Supreme Court Mediation Centre.

SUPREME COURT OF INDIA DIVISION BENCH HARYANA URBAN DEVELOPMENT AUTHORITY AND ANOTHER — Appellant Vs. JAGDEEP SINGH — Respondent ( Before : Abhay S. Oka and Rajesh Bindal,JJ. ) Civil…

Representation of the People’s Act, 1951 – Ss 13(1)(a) and 100(1)(d)(iv) – (CPC) – Order 7 Rule 11(a) -In absence of material facts constituting cause of action for filing Election petition under Section 100(1)(d)(iv) of the said Act, the Election petition is required to be dismissed under Order VII Rule 11(a) CPC read with Section 13(1)(a) of the RP Act – Election petition dismissed.

SUPREME COURT OF INDIA DIVISION BENCH KANIMOZHI KARUNANIDHI — Appellant Vs. A. SANTHANA KUMAR AND OTHERS — Respondent ( Before : Ajay Rastogi and Bela M. Trivedi, JJ. ) Civil…

Case transferred from regular court – State Government is interested in taking action against land grabbers, it can bring an appropriate legislation with a clear definition of “land grabber” and “land grabbing” or better legislations with a clear definition of “land grabbing”, “land grabber”, and “land grabbing cases” – The present order shall not prevent the State Government from enacting such legislation – Appeal dismissed

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF TAMIL NADU AND OTHERS — Appellant Vs. R. THAMARAISELVAM ETC. ETC. — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ.…

Income Tax Act, 1961 – Sections 50C and 143(3) – ITAT has without examining any of the relevant factors confirmed that the transaction was transfer of stock in trade – Matter is required to be remanded to the ITAT to consider the appeal afresh in light of the observations to take into consideration the relevant factors while considering the transaction as stock in trade or as sale of capital assets or business transaction.

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX 8 MUMBAI — Appellant Vs. GLOWSHINE BUILDERS AND DEVELOPERS PVT. LTD. — Respondent ( Before : M.R. Shah and B.V.…

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