Income Tax Act, 1961 – Section 80-IA(5) – is limited to determination of quantum of deduction under sub-section (1) of Section 80-IA of the Act by treating ‘eligible business’ as the ‘only source of income’ – Sub-section (5) cannot be pressed into service for reading a limitation of the deduction under sub-section (1) only to ‘business income’.
SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX-I — Appellant Vs. M/S. RELIANCE ENERGY LIMITED (FORMERLY BSES LIMITED) THROUGH ITS M.D — Respondent ( Before : L. Nageswara…
(IPC) – Section 302 read with 34 – Murder – Common intention – Evidence of injured witnesses cannot be brushed aside without assigning cogent reasons – Evidence of an injured witness must be given due weightage being a stamped witness, thus, his presence cannot be doubted – His statement is generally considered to be very reliable and it is unlikely that he has spared the actual assailant in order to falsely implicate someone else
SUPREME COURT OF INDIA DIVISION BENCH KALABHAI HAMIRBHAI KACHHOT — Appellant Vs. STATE OF GUJARAT — Respondent ( Before : Ashok Bhushan and R. Subhash Reddy, JJ. ) Criminal Appeal…
Recall of judgment – There is no provision in the Supreme Court Rules for filing any application for recall of the judgment of own Court – Application dismissed.
SUPREME COURT OF INDIA DIVISION BENCH RESERVE BANK OF INDIA — Appellant Vs. JAYANTILAL N. MISTRY AND ANOTHER — Respondent ( Before : L. Nageswara Rao and Vineet Saran, JJ.…
Implementation of MACPS for civilian employees – Whether the Government of India is justified in implementing the Modified Assured Career Progression Scheme (‘MACPS’) – This Court find force in the submission made by the learned Additional Solicitor General that uniform implementation of MACPS for civilian employees w.e.f. 01.01.2006 would result in large scale recoveries of amounts paid in excess.
SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA — Appellant Vs. R.K. SHARMA AND OTHERS — Respondent ( Before : L. Nageswara Rao and Vineet Saran, JJ. ) Civil…
Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act,1989 – Section 3(2)(v) – Conviction under provision can be sustained as long as caste identity is one of the grounds for the occurrence of the offence.
SUPREME COURT OF INDIA DIVISION BENCH PATAN JAMAL VALI — Appellant Vs. THE STATE OF ANDHRA PRADESH — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud and M. R. Shah,…
States, Police should not clampdown on citizens who use social media to seek help for COVID-19: Supreme Court We don’t want any clampdown of information. We will treat it as a contempt of court if such actions are take, the Court said.
The Supreme Court on Friday made it clear in unequivocal terms that there can be no clampdown on citizens communicating their grievances on social media as regards COVID-19. Any such…
Supreme Court extends limitation period to file cases under all laws across the country in view of COVID-19
The order was passed by a bench of Chief Justice of India NV Ramana and Justices Surya Kant and AS Bopanna in view of the surge in COVID-19 cases across…
It is needless to point out that in cases of this nature, it is important that courts do not enlarge an accused on bail with a blinkered vision by just taking into account only the parties before them and the incident in question -the courts to recognise the potential threat to the life and liberty of victims/witnesses, if such accused is released on bail.
SUPREME COURT OF INDIA FULL BENCH SUDHA SINGH — Appellant Vs. THE STATE OF UTTAR PRADESH AND ANOTHER — Respondent ( Before : S.A. Bobde, C.J.I, A.S. Bopanna and V.…
IBC, 2016 – Where the interim resolution professional or resolution professional, as the case may be, considers the supply of goods or services critical to protect and preserve the value of the corporate debtor and manage the operations of such corporate debtor as a going concern, then the supply of such goods or services shall not be terminated, suspended or interrupted during the period of moratorium,
SUPREME COURT OF INDIA DIVISION BENCH SANDEEP KHAITAN, RESOLUTION PROFESSIONAL FOR NATIONAL PLYWOOD INDUSTRIES LIMITED — Appellant Vs. JSVM PLYWOOD INDUSTRIES LIMITED AND ANOTHER — Respondent ( Before : Uday…
CPC- In a money suit, the Court must invariably resort to Order XXI Rule 11, ensuring immediate execution of decree for payment of money on oral application. In a suit for payment of money, before settlement of issues, the defendant may be required to disclose his assets on oath, to the extent that he is being made liable in a suit. The Court may further, at any stage, in appropriate cases during the pendency of suit, using powers under Section 151 CPC, demand security to ensure satisfaction of any decree
SUPREME COURT OF INDIA FULL BENCH RAHUL S SHAH — Appellant Vs. JINENDRA KUMAR GANDHI AND OTHERS — Respondent ( Before : S.A. Bobde, C.J.I., L. Nageswara Rao and S.…