Income Tax Act, 1961 – Section 10(5) – Exemption – Amount received by the employees of the assessee employer towards their Leave Travel Concession (LTC) claims is not liable for the exemption as these employees had visited foreign countries which is not permissible under the law
SUPREME COURT OF INDIA FULL BENCH STATE BANK OF INDIA — Appellant Vs. ASSISTANT COMMISSIONER OF INCOME TAX — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra Bhat…
Appointment of arbitrator – Share Subscription and Shareholders Agreement – High Court has refused to refer the dispute between the parties and appoint an arbitrator, proceedings at the instance of the respondent as minority shareholder for oppression and mismanagement is pending before the NCLT – HC erred.
SUPREME COURT OF INDIA DIVISION BENCH VGP MARINE KINGDOM PRIVATE LIMITED AND ANOTHER — Appellant Vs. KAY ELLEN ARNOLD — Respondent ( Before : M.R. Shah and Krishna Murari, JJ.…
Taxation – Entry tax – i.e. for the purpose of their “consumption, use or sale” within that area. It could even be that the goods enter within the industrial area or estate, as the ultimate point of destination for their use. In any case, the levy would be attracted because the incidence is the entry into the local area.
SUPREME COURT OF INDIA FULL BENCH M/S. OCL INDIA LIMITED — Appellant Vs. STATE OF ORISSA AND OTHERS — Respondent ( Before : Uday Umesh Lalit, CJI, S. Ravindra Bhat…
Illegal solitary confinement -HELD the appellant is entitled to have the death sentence imposed upon him to be commuted to death sentence to life – Ends of justice would be met if while commuting the death sentence awarded to the appellant,
SUPREME COURT OF INDIA FULL BENCH B.A. UMESH — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra Bhat and Pamidighantam…
HELD The High Court was justified in exercising its appellate jurisdiction in reversing the order of acquittal as there were certain glaring mistakes, and distorted conclusions in the decision of the Trial Court. The High Court was duty-bound to reverse the decision as there existed very substantial and compelling reasons to do so, failing which it would have caused a grave miscarriage of justice.
SUPREME COURT OF INDIA FULL BENCH ASHOK KUMAR SINGH CHANDEL — Appellant Vs. STATE OF U.P. — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra Bhat and Pamidighantam…
Bombay Riots – Compensation to victims – The houses, places of business and properties of the citizens were destroyed – These are all violations of their rights guaranteed under Article 21 of the Constitution of India – One of the root causes of their suffering was the failure of the State Government to maintain law and order. Therefore, the affected persons had a right to seek compensation from the State Government.
SUPREME COURT OF INDIA FULL BENCH SHAKEEL AHMED — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul, Abhay S. Oka and Vikram Nath,…
UPHELD – amendments and modifications made by the Central Government to the Employees Pension Scheme, 1995
SUPREME COURT OF INDIA FULL BENCH THE EMPLOYEES PROVIDENT FUND ORGANISATION AND ANOTHER ETC. — Appellant Vs. SUNIL KUMAR B. AND OTHERS ETC. — Respondent ( Before : Uday Umesh…
Consumer – Illegal sold of hypothecated vehicle – Compensation – Hypothecated vehicle was detained/seized and thereafter, sold which was found to be illegal, the complainant shall be entitled to the compensation/loss suffered because of not plying of the vehicle seized and sold illegally
SUPREME COURT OF INDIA DIVISION BENCH MAHINDRA AND MAHINDRA FINANCIAL SERVICES LIMITED — Appellant Vs. NIZAMUDDIN — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ. ) Civil Appeal…
Benefit of Additional licence – Export of processed iron ore – Merely because some others are granted the benefit wrongly, the appellant cannot be permitted to pray for the similar benefits – There cannot be any negative discrimination which may perpetuate the illegality
SUPREME COURT OF INDIA DIVISION BENCH CHOWGULE & COMPANY LIMITED — Appellant Vs. ASSISTANT DIRECTOR GENERAL OF FOREIGN TRADE AND OTHERS — Respondent ( Before : M.R. Shah and Krishna…
Allotment of land – Deputy Collector possess the powers to pass the orders of allotment – High Court has seriously erred in setting aside orders on the ground that the Deputy Collector was not having jurisdiction and therefore order is coram non judice – Matter is remitted to the High Court
SUPREME COURT OF INDIA DIVISION BENCH RAJARAM ABASAHEB DESHMUKH — Appellant Vs. STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ. ) Civil…





