Non-banking financial companies – Interest received under Hire-Purchase Agreement – Liability to Pay Interest Tax – Held, the “interest” element cannot be compared to consideration for lease/hire, which is in the nature of remuneration (consideration) for hire.
SUPREME COURT OF INDIA DIVISION BENCH M/S. MUTHOOT LEASING AND FINANCE LIMITED AND ANOTHER — Appellant Vs. COMMISSIONER OF INCOME TAX — Respondent ( Before : Sanjiv Khanna and M.M.…
Held, A statement made by a Minister even if traceable to any affairs of the State or for protecting the Government, cannot be attributed vicariously to the Government by invoking the principle of collective responsibility.
SUPREME COURT OF INDIA CONSTITUTION BENCH KAUSHAL KISHOR — Appellant Vs. STATE OF UTTAR PRADESH AND OTHERS — Respondent ( Before : S. Abdul Nazeer, B.R. Gavai, A.S. Bopanna, V.…
IMP : Demonetization – Recommendation – Scheme mandates that before the Central Government takes a decision with regard to demonetization, it would be required to consider the recommendation of the Central Board – The word “recommendation” would mean a consultative process between the Central Board and the Central Government.
SUPREME COURT OF INDIA CONSTITUTION BENCH VIVEK NARAYAN SHARMA — Appellant Vs. UNION OF INDIA — Respondent ( Before : S. Abdul Nazeer, B.R. Gavai, A.S. Bopanna, V. Ramasubramanian and…
(IPC) – Ss 302, 211 & 84 – Evidence Act, 1872 – S 105 – the manner of commission, with strangulation of the children one by one; throwing of their dead bodies into the canal; appellant himself swimming in the canal and coming out; and immediately thereafter, stating before several persons that the children had accidentally slipped into the canal – neither Section 84 IPC applies to the present case nor Section 329 CrPC would come to the rescue of the appellant – Conviction and sentence upheld.
SUPREME COURT OF INDIA DIVISION BENCH PREM SINGH — Appellant Vs. STATE OF NCT OF DELHI — Respondent ( Before : Dinesh Maheshwari and Sudhanshu Dhulia, JJ. ) Criminal Appeal…
(CrPC) – Section 482 – Summoning order – Quashing of – When the allegations in the complaint are so absurd or inherently improbable, on the basis of which no prudent person can ever reach a just conclusion that there is sufficient wrong for proceeding against the accused, summons should not be issued – Summoning order quashed.
SUPREME COURT OF INDIA DIVISION BENCH DEEPAK GABA AND OTHERS — Appellant Vs. STATE OF UTTAR PRADESH AND ANOTHER — Respondent ( Before : Sanjiv Khanna and J.K. Maheshwari, JJ.…
The death of one of the partners does not foreclose the continuation of the civil proceedings initiated by the firm
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION SURYA KANT; J., J.K. MAHESHWARI; J. DECEMBER 16, 2022. CIVIL APPEAL No.9292 OF 2022 (Arising out of SLP(C)No.7734 of 2020) SUMER…
Electricity Act 2003 – Section 126 – Kerala Electricity Supply Code, 2014 – Regulation 153(15) – Consumers in excess of the connected load/contracted load would amount to unauthorised use of electricity under explanation (b) to Section 126(6) of the Act 2003 – Regulation 153(15) of the Code 2014 is declared to be invalid being inconsistent with the provision of Section 126 of the Act 2003.
SUPREME COURT OF INDIA DIVISION BENCH KERALA STATE ELECTRICITY BOARD AND OTHERS — Appellant Vs. THOMAS JOSEPH ALIAS THOMAS M. J. AND OTHERS — Respondent ( Before : Dinesh Maheshwari…
Service Law – Termination – CISF Constable is not a police officer, and even police officers are not required to do moral policing, ask for physical favour or material goods
SUPREME COURT OF INDIA DIVISION BENCH CISF AND OTHERS — Appellant Vs. SANTOSH KUMAR PANDEY — Respondent ( Before : Sanjiv Khanna and J.K. Maheshwari, JJ. ) Civil Appeal No.…
Quashing of criminal complaint – gap of more than four years between the initial investigation and the filing of the complaint, and even after lapse of substantial amount of time, no evidence has been provided to sustain the claims in the complaint – law, must always ensure that frivolous cases do not pervert the sacrosanct nature of the law – Criminal complaint quashed
SUPREME COURT OF INDIA DIVISION BENCH HASMUKHLAL D. VORA AND ANOTHER — Appellant Vs. THE STATE OF TAMIL NADU — Respondent ( Before : Krishna Murari and S. Ravindra Bhat,…
(CrPC) – Section 427 – there must be a specific direction or order by the court that the subsequent sentence to run concurrently with the previous sentence.rule is that where there are different transactions, different crime numbers and cases have been decided by the different judgments, concurrent sentence cannot be awarded under Section 427 Cr.P.C
SUPREME COURT OF INDIA DIVISION BENCH IQRAM — Appellant Vs. THE STATE OF UTTAR PRADESH AND OTHERS — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI. and Pamidighantam Sri…







