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the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. I Criminal Procedure Code, 1973 (CrPC) — Section 438 — Anticipatory Bail — Grant of — Grounds for — High Court granted anticipatory bail based on reasons that one co-owner was abroad during agreement execution, agreement was only notarized and not registered, part payment received, and complainant sought refund indicating civil dispute — Supreme Court found these reasons to be peripheral and not bearing direct nexus to parameters governing anticipatory bail — Seriousness of allegations, criminal antecedents, and requirements of investigation in economic offence were overlooked by High Court. Negotiable Instruments Act, 1881 (NI Act) — Sections 138 and 141 — Quashing of criminal proceedings — Vicarious liability of office bearers — For a person other than the drawer or signatory of a dishonoured cheque to be prosecuted under Section 141 of the NI Act, it must be specifically averred in the complaint that such person was in charge of and responsible for the conduct of the business of the company or society at the time the offence was committed. Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Scope of powers of Court to set aside or modify arbitral award — Modification of award is a limited power compared to annulment, aimed at achieving more just outcomes and avoiding hardship and delay, especially in India where litigation takes years — Appellate jurisdiction under Section 37 is coterminous with and as broad as jurisdiction under Section 34. Civil Procedure Code, 1908 (CPC) — Order 6 Rule 7 — Pleadings should not raise new claims or inconsistent allegations — A defendant cannot retract their initial stand taken in the written statement and introduce a completely new and contradictory case, especially after issues have been framed and the trial has commenced.

Arbitration and Conciliation Act, 1996 – Section 50 – Commercial Courts Act, 2015 – Section 13(1) – Foreign award – Enforcement of – A further appeal by a party aggrieved by an order of enforcement, even under the later enacted Commercial Courts Act, 2015 is not maintainable

SUPREME COURT OF INDIA DIVISION BENCH NOY VALLESINA ENGINEERING SPA, (NOW KNOWN AS NOY AMBIENTE S.P.A) — Appellant Vs. JINDAL DRUGS LIMITED AND OTHERS — Respondent ( Before : Indira…

I Tax Act, 1961 – S 40(a)(iib) – CoI, 1950 – Art 226 – VAT expenditure is not allowable as deduction – When the vires of S 40(a)(iib) of the I T Act were challenged, which can be decided by the High Court alone in exercise of powers under Art 226, the H C ought to have decided the issue with regard to vires of S 40(a)(iib) on merits, irrespective of the fact whether the matter was sub judice before the Income Tax Authority

SUPREME COURT OF INDIA FULL BENCH M/S TAMIL NADU STATE MARKETING CORPORATION LIMITED — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Ashok Bhushan, R. Subhash…

Requisitioning and Acquisition of Immovable Properties-The courts’ role is to act as the guarantor and jealous protector of the people’s liberties: be they assured through the freedoms, and the right to equality and religion or cultural rights under Part III, or the right against deprivation, in any form, through any process other than law. Appeal allowed with costs Rs 75000

SUPREME COURT OF INDIA DIVISION BENCH B. K. RAVICHANDRA AND OTHERS — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Indira Banerjee and S. Ravindra Bhat,…

Averments do not disclose that the appellant has a cause of action which invest him with right to sue – It is settled that where a person has no interest at all, or no sufficient interest to support a legal claim or action he will have no locus standi to sue – Election Petition has been rightly nipped in the bud- Appeal dismissed.

SUPREME COURT OF INDIA FULL BENCH  TEJ BAHADUR — Appellant Vs. SHRI NARENDRA MODI — Respondent ( Before : S. A. Bobde, C.JI., A. S. Bopanna and V. Ramasubramanian, JJ.…

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