Stamp Act, 1899 — Schedule 1-B, Article 40 & 57 — “Security Bond cum Mortgage Deed” — Stamp Duty — “Security Bond or Mortgage Deed” — Instrument’s substance, not nomenclature, determines stamp duty — Court must ascertain true legal character of instrument by examining operative recitals and clauses — Definition of Mortgage Deed (Section 2(17)) — Instrument transferring right over specified property to secure performance of engagement is a mortgage deed — Article 57 (second limb — executed by a surety to secure the due performance of a contract) is restricted to cases where a distinct surety executes a bond to secure the obligations of another; it does not apply when the principal debtor itself executes the deed mortgaging its own property — Principal debtor executing a deed mortgaging its own property is a mortgage deed attracting Article 40.
2025 INSC 1207 SUPREME COURT OF INDIA DIVISION BENCH M/S GODWIN CONSTRUCTION PVT. LTD. Vs. COMMISSIONER, MEERUT DIVISION & ANR. ( Before : Ahsanuddin Amanullah and Prashant Kumar Mishra, JJ.…
Income Tax Act, 1961 — Section 260A — Appeals to High Court — Charitable Purpose Registration — High Court dismissed revenue’s appeals, stating issues were covered by earlier decisions, but failed to examine facts against the law. Supreme Court found impugned orders lacked factual elaboration and remanded for reconsideration in light of settled law by a larger bench decision.
SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX (EXEMPTION) LUCKNOW Vs. M/S. KHURJA DEVELOPMENT AUTHORITY ( Before : Manoj Misra and Nongmeikapam Kotiswar Singh, JJ. ) Civil Appeal…
Recruitment Regulations — Manager (E-3) — Qualifications — Prescribed qualifications for Manager (E-3) include First Class MBA/B.Tech./B.E. or professional degree with relevant experience. For Manager (A.T.C.), specific engineering degrees in Electronics/Tele-communications/Radio Engineering/Electrical with specialization in Electronics or M.Sc. with specific specializations were required.
SUPREME COURT OF INDIA DIVISION BENCH VIVEK YADAV Vs. AIRPORT AUTHORITY OF INDIA CHAIRMAN AND ANOTHER ( Before : Manoj Misra and Nongmeikapam Kotiswar Singh, JJ. ) Civil Appeal No.…
Delhi Value Added Tax Act, 2004 — Section 9(2)(g) — Input Tax Credit (ITC) — Bona fide purchaser dealer paying tax to registered seller dealer — Seller dealer defaulting in depositing tax with government — High Court’s interpretation of Section 9(2)(g) — Court reading down the provision to protect bona fide purchasers — Department’s remedy against defaulting seller, not denial of ITC to purchaser — collusion exception remains.
SUPREME COURT OF INDIA DIVISION BENCH THE COMMISSIONER TRADE AND TAX DELHI Vs. M/S SHANTI KIRAN INDIA (P) LTD. ( Before : Manoj Misra and Nongmeikapam Kotiswar Singh, JJ. )…
Constitution of India, 1950 — Article 233(2) — Appointment of District Judges — Eligibility for in-service candidates — Clause (2) not prescribing qualifications for those already in judicial service — Such candidates not barred from direct recruitment — Interpretation to the contrary renders first part of Clause (2) redundant.
2025 INSC 1208 SUPREME COURT OF INDIA 5 JUDGES BENCH REJANISH K.V. Vs. K. DEEPA AND OTHERS ( Before : B.R. Gavai, CJI, Aravind Kumar, Satish Chandra Sharma and K.…
Surrogacy (Regulation) Act, 2021 — Section 4(iii)(c)(I) — Age-restriction for intending couples — Retrospective application — Intending couples who commenced surrogacy procedures (including embryo creation and freezing) before the Act’s commencement date (25.01.2022) are not subject to the age-restrictions under Section 4(iii)(c)(I). The Act, unless expressly or by necessary implication made retrospective, is presumed to be prospective. The commencement of freezing embryos signifies a vested right and a crystallized intention, preventing subsequent age-bar imposition from frustrating the process.
2025 INSC 1209 SUPREME COURT OF INDIA DIVISION BENCH VIJAYA KUMARI S AND ANOTHER Vs. UNION OF INDIA ( Before : B.V. Nagarathna and K.V. Viswanathan, JJ. ) Writ Petition…
Negotiable Instruments Act, 1881 — Section 138 and 141 — Dishonour of Cheque — Complaint against Chairman/Trustee of a Trust without impleading the Trust as an accused — Maintainability — Held, a complaint under Section 138 of the NI Act is maintainable against a Trustee who has signed the cheque on behalf of the Trust, even if the Trust itself is not made an accused — The Trust does not possess independent legal status to sue or be sued.
2025 INSC 1210 SUPREME COURT OF INDIA DIVISION BENCH SANKAR PADAM THAPA Vs. VIJAYKUMAR DINESHCHANDRA AGARWAL ( Before : Ahsanuddin Amanullah and Prashant Kumar Mishra, JJ. ) Criminal Appeal No…..of…
Juvenile Justice (Care and Protection of Children) Act, 2000 — Section 7-A — Claim of juvenility can be raised at any stage, even after final disposal of the case. If found to be a juvenile, the court shall forward the person to the Board, and any sentence passed shall be deemed to have no effect — This provision applies retrospectively.
2025 INSC 1211 SUPREME COURT OF INDIA DIVISION BENCH HANSRAJ Vs. STATE OF U.P. ( Before : Dipankar Datta and Augustine George Masih, JJ. ) Writ Petition (Crl.) No. 340…
Service Law — Appointment of Teachers — Eligibility Criteria — Marks in Intermediate Examination — Relaxation for Scheduled Tribe candidates — Calculation of percentage of marks must include marks from vocational subjects unless barred by law.
2025 INSC 1212 SUPREME COURT OF INDIA DIVISION BENCH RAVI ORAON Vs. THE STATE OF JHARKHAND AND OTHERS ( Before : Dipankar Datta and K.V. Viswanathan, JJ. ) Civil Appeal…








