Where both the parties suffered injuries in free fight and the passage, which was the root cause of the fight, has been held to be the passage owned by Gram Panchayat and Rafiamm and not belonging to the complainant party – Conviction and sentence of the appellants cannot be legally sustained
SUPREME COURT OF INDIA DIVISION BENCH AJMER SINGH AND OTHERS — Appellant Vs. STATE OF HARYANA — Respondent ( Before : Abhay S. Oka and Rajesh Bindal, JJ. ) Criminal…
Reference to arbitration – Jurisdiction – High Court has committed an error in allowing the application under Section 11(6) of the Act – High Court ought to have examined the issue of the final settlement of disputes.
SUPREME COURT OF INDIA DIVISION BENCH NTPC LIMITED — Appellant Vs. M/S SPML INFRA LIMITED — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI. and Pamidighantam Sri Narasimha, JJ.…
Kerala Value Added Tax Act, 2003 – Entry 36(8)(h)(vi) Schedule III – Dettol is used as an antiseptic and is used in hospitals for surgical use, medical use and midwifery due to therapeutic & prophylactic properties the same would fall under Entry 36(8) (h) (vi).
SUPREME COURT OF INDIA DIVISION BENCH M/S RECKITT BENCKISER (INDIA) LIMITED — Appellant Vs. COMMISSIONER COMMERCIAL TAXES AND OTHERS — Respondent ( Before : M.R. Shah and Krishna Murari, JJ.…
Income Tax Act, 1961 – Section 271C – Penalty for failure to deduct tax at source – There shall not be any penalty leviable under Section 271C on mere delay in remittance of the TDS after deducting the same by the concerned assessee.
SUPREME COURT OF INDIA DIVISION BENCH M/S US TECHNOLOGIES INTERNATIONAL PRIVATE LIMITED — Appellant Vs. THE COMMISSIONER OF INCOME TAX — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…
Income Tax Act, 1961 – Domicile or the registration of the company is not at all relevant and the determinate test is where the sole right to manage and control of the company lies.
SUPREME COURT OF INDIA DIVISION BENCH MANSAROVAR COMMERCIAL PRIVATE LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX, DELHI — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. )…
Income Tax Act, 1961 – Section 80-IB – No deduction is admissible under section 80-IB of the Income Tax Act, 1961 on the profit earned from Duty Entitlement Pass Book Scheme/Duty Drawback Schemes.
SUPREME COURT OF INDIA DIVISION BENCH M/S. SARAF EXPORTS — Appellant Vs. COMMISSIONER OF INCOME TAX, JAIPUR-III — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. ) Civil…
Service tax – Import of design and drawings in a paper liable for payment of service tax under the design services
SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX — Appellant Vs. M/S SUZLON ENERGY LIMITED — Respondent ( Before : M.R. Shah and Krishna…
Acquisition of land – Determination of compensation – If 60% rise to the negotiated price is given, the same can be said to be just compensation and which can be said to be a fair compensation
SUPREME COURT OF INDIA DIVISION BENCH RAJALAKSHMI — Appellant Vs. THE SPECIAL TAHSILDAR (LA) KOYILANDY AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Civil…
Arbitration and Conciliation Act, 1996 – Section 34 – Benefit of exclusion of period during which Court is closed is available only when application for setting aside the award is filed within ‘prescribed period of limitation’ and it is not available in respect of period extendable by the Court in exercise of its discretion.
SUPREME COURT OF INDIA DIVISION BENCH BHIMASHANKAR SAHAKARI SAKKARE KARKHANE NIYAMITA — Appellant Vs. WALCHANDNAGAR INDUSTRIES LIMITED (WIL) — Respondent ( Before : M.R. Shah and Krishna Murari, JJ. )…
Registration Act, 1908 – Sections 17(1A) and 49 – Unregistered Agreement to Sell shall be admissible in evidence in a suit for specific performance and the proviso is exception to the first part of Section 49
SUPREME COURT OF INDIA DIVISION BENCH R. HEMALATHA — Appellant Vs. KASHTHURI — Respondent ( Before : M.R. Shah and Krishna Murari, JJ. ) Civil Appeal No. 2535 of 2023…