Supreme Court of India Judgements

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Motor Vehicles Act, 1988 — Section 166 — Claim Petition for death of bachelor — Selection of Multiplier — Multiplier to be determined based on age of deceased and not age of dependents/parents — Deceased was 33 years old at the time of accident — Correct multiplier applicable according to standardized matrix in Sarla Verma and Pranay Sethi is 16 — Argument of insurer that multiplier should correspond to age of parents rejected — MACT and High Court rightly applied multiplier of 16. Legal Representatives Can Claim Motor Accident Compensation Even Without Financial Dependency On Deceased Execution Of Unregistered Agreement To Sell Does Not Terminate Subsisting Landlord-Tenant Relationship Nor Entitle Tenant To Section 53A TP Act Protection A. Transfer of Property Act, 1882 — Section 111(e) & (f) — Landlord and Tenant — Determination of lease by express or implied surrender — Execution of agreement to sell by landlord in favour of tenant — Effect on jural relationship — Held, mere execution of an agreement to sell between landlord and tenant does not ipso facto determine the subsisting tenancy — Tenancy is determined only when terms of agreement or unequivocal conduct of parties disclose express or implied surrender — Where agreement to sell contained clause for cancellation and restoration of possession in case loan was not sanctioned, existing possession was referable to tenancy and not to agreement to sell — Landlord-tenant relationship continued to subsist. Appellate Courts Should Not Remand Cases Under Order 41 Rule 23 CPC As A Matter Of Course When Sufficient Evidence Is Available On Record. A. Civil Procedure Code, 1908 (CPC) — Order 41 Rules 23 and 24 — Power of Appellate Court to remand — Remand of case to Trial Court for framing of additional issues and fresh evidence — Permissibility — High Court remitted suit regarding one item of property for framing issues on whether sale deed was sham, limitation, and possession — Held, remand is not to be adopted as a matter of ordinary course and reflects incorrect exercise of discretion when sufficient evidence is available on record — Issues already framed by Trial Court were comprehensive enough to cover core disputes — Appellate Court is fully empowered to decide issues on merits or admit additional evidence if warranted, rather than remitting matter to cause unnecessary delay — Remand set aside and appeals restored to High Court for fresh disposal on merits. Extended Period Of Limitation Under Proviso To Section 11A, Central Excise Act Cannot Be Invoked When Facts Are Known To Department Without Wilful Suppression A. Central Excise Act, 1944 — Section 35L — Maintainability of appeal before Supreme Court — Preliminary objection raised by Department that appeal does not come under Section 35L as issue had no relation to rate of duty or valuation — Held, issue raised regarding extended period of limitation on ground of non-inclusion of certain costs in assessable value has an inextricable link with valuation of goods for purposes of assessment — Issue raised in show cause notice fundamentally dealt with valuation of goods — Supreme Court declined to relegate matter to High Court after almost a decade of pendency — Preliminary objection rejected.
Accident

Motor Vehicles Act, 1988 — Section 166 — Claim Petition for death of bachelor — Selection of Multiplier — Multiplier to be determined based on age of deceased and not age of dependents/parents — Deceased was 33 years old at the time of accident — Correct multiplier applicable according to standardized matrix in Sarla Verma and Pranay Sethi is 16 — Argument of insurer that multiplier should correspond to age of parents rejected — MACT and High Court rightly applied multiplier of 16.

Sep 4, 2026 sclaw
Motor Vehicles Act, 1988 — Section 166 — Claim Petition for death of bachelor — Selection of Multiplier — Multiplier to be determined based on age of deceased and not age of dependents/parents — Deceased was 33 years old at the time of accident — Correct multiplier applicable according to standardized matrix in Sarla Verma and Pranay Sethi is 16 — Argument of insurer that multiplier should correspond to age of parents rejected — MACT and High Court rightly applied multiplier of 16.
Accident
Motor Vehicles Act, 1988 — Section 166 — Claim Petition for death of bachelor — Selection of Multiplier — Multiplier to be determined based on age of deceased and not age of dependents/parents — Deceased was 33 years old at the time of accident — Correct multiplier applicable according to standardized matrix in Sarla Verma and Pranay Sethi is 16 — Argument of insurer that multiplier should correspond to age of parents rejected — MACT and High Court rightly applied multiplier of 16.
Legal Representatives Can Claim Motor Accident Compensation Even Without Financial Dependency On Deceased
Accident
Legal Representatives Can Claim Motor Accident Compensation Even Without Financial Dependency On Deceased
Execution Of Unregistered Agreement To Sell Does Not Terminate Subsisting Landlord-Tenant Relationship Nor Entitle Tenant To Section 53A TP Act Protection A. Transfer of Property Act, 1882 — Section 111(e) & (f) — Landlord and Tenant — Determination of lease by express or implied surrender — Execution of agreement to sell by landlord in favour of tenant — Effect on jural relationship — Held, mere execution of an agreement to sell between landlord and tenant does not ipso facto determine the subsisting tenancy — Tenancy is determined only when terms of agreement or unequivocal conduct of parties disclose express or implied surrender — Where agreement to sell contained clause for cancellation and restoration of possession in case loan was not sanctioned, existing possession was referable to tenancy and not to agreement to sell — Landlord-tenant relationship continued to subsist.
Property Matters Transfer Of Property Act
Execution Of Unregistered Agreement To Sell Does Not Terminate Subsisting Landlord-Tenant Relationship Nor Entitle Tenant To Section 53A TP Act Protection A. Transfer of Property Act, 1882 — Section 111(e) & (f) — Landlord and Tenant — Determination of lease by express or implied surrender — Execution of agreement to sell by landlord in favour of tenant — Effect on jural relationship — Held, mere execution of an agreement to sell between landlord and tenant does not ipso facto determine the subsisting tenancy — Tenancy is determined only when terms of agreement or unequivocal conduct of parties disclose express or implied surrender — Where agreement to sell contained clause for cancellation and restoration of possession in case loan was not sanctioned, existing possession was referable to tenancy and not to agreement to sell — Landlord-tenant relationship continued to subsist.
Appellate Courts Should Not Remand Cases Under Order 41 Rule 23 CPC As A Matter Of Course When Sufficient Evidence Is Available On Record. A. Civil Procedure Code, 1908 (CPC) — Order 41 Rules 23 and 24 — Power of Appellate Court to remand — Remand of case to Trial Court for framing of additional issues and fresh evidence — Permissibility — High Court remitted suit regarding one item of property for framing issues on whether sale deed was sham, limitation, and possession — Held, remand is not to be adopted as a matter of ordinary course and reflects incorrect exercise of discretion when sufficient evidence is available on record — Issues already framed by Trial Court were comprehensive enough to cover core disputes — Appellate Court is fully empowered to decide issues on merits or admit additional evidence if warranted, rather than remitting matter to cause unnecessary delay — Remand set aside and appeals restored to High Court for fresh disposal on merits.
C P C
Appellate Courts Should Not Remand Cases Under Order 41 Rule 23 CPC As A Matter Of Course When Sufficient Evidence Is Available On Record. A. Civil Procedure Code, 1908 (CPC) — Order 41 Rules 23 and 24 — Power of Appellate Court to remand — Remand of case to Trial Court for framing of additional issues and fresh evidence — Permissibility — High Court remitted suit regarding one item of property for framing issues on whether sale deed was sham, limitation, and possession — Held, remand is not to be adopted as a matter of ordinary course and reflects incorrect exercise of discretion when sufficient evidence is available on record — Issues already framed by Trial Court were comprehensive enough to cover core disputes — Appellate Court is fully empowered to decide issues on merits or admit additional evidence if warranted, rather than remitting matter to cause unnecessary delay — Remand set aside and appeals restored to High Court for fresh disposal on merits.
I P C

Penal Code, 1860 (IPC) Sections 302, 304 Part II, 147, 149 — Culpable Homicide not amounting to Murder — Distinction between Murder (Section 302) and Culpable Homicide (Section 304) — Circumstances warranting conviction under Section 304 Part II — Initial conviction under Section 302/149 altered by High Court to Section 304 Part II, IPC — Incident arising from sudden quarrel and group fight (free fight) where two rival parties attacked each other — Both sides suffered injuries — Common object for forming an unlawful assembly (Section 149) not established in a free fight scenario, negating charges under Sections 147, 148, and 149 IPC — Individual role of appellant assessed: causing fatal head injury with a lathi — In a sudden group clash without premeditation, where the appellant also suffered serious injuries, the intention to cause death (requisite for Section 302) is negated, but knowledge that the act (hitting vulnerable part like head with lathi) was likely to cause death is inferred (Section 304 Part II) — Offence rightly reduced to Section 304 Part II, IPC. (Paras 5.1.4, 5.1.5, 5.2, 5.3, 5.4, 5.5, 5.6)

Jan 11, 2026 sclaw

2026 INSC 45 SUPREME COURT OF INDIA DIVISION BENCH SHRIKRISHNA Vs. THE STATE OF MADHYA PRADESH ( Before : K. Vinod Chandran and N.V. Anjaria, JJ. ) Criminal Appeal No.…

Direct Taxation Income Tax Act

Income Tax Act, 1961 — Sections 28, 47(vii), 2(47), 2(14) — Taxability of Amalgamation — Shares held as Stock-in-Trade vs. Capital Assets — Receipt of shares of amalgamated company in lieu of shares of amalgamating company — If the shares of the amalgamating company were held as capital assets, the receipt of shares of the amalgamated company is a “transfer” under Section 2(47) but exempt from Capital Gains tax under Section 47(vii), provided the requirements of that section are met (amalgamated company is Indian, transfer in consideration of allotment of shares). (Paras 2, 8.3, 12, 12.1, 27)

Jan 11, 2026 sclaw

2026 INSC 46 SUPREME COURT OF INDIA DIVISION BENCH M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD Vs. COMMISSIONER OF INCOME TAX DELHI – II, NEW DELHI ( Before : J.B.…

POCSO

Protection of Children from Sexual Offences (POCSO) Act, 2012 — Misuse of Law — Judicial Notice — The court acknowledges the recurring concern regarding the misuse of the POCSO Act, particularly in cases involving consensual adolescent relationships where the victim’s age may be manipulated, or the law is weaponized for revenge or to oppose relationships. — While judicial vigilance against misuse is important, the court deferred to the legislature on considering steps to curb the menace, such as introducing a “Romeo-Juliet clause” exempting genuine adolescent relationships or enacting mechanisms to prosecute persons who misuse the law to settle scores. (Paras 19)

Jan 11, 2026 sclaw

2026 INSC 47 SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF UTTAR PRADESH Vs. ANURUDH AND ANOTHER ( Before : Sanjay Karol and Nongmeikapam Kotiswar Singh, JJ. ) Criminal…

Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29)

Jan 4, 2026 sclaw

2025 INSC 1481 SUPREME COURT OF INDIA DIVISION BENCH SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO Vs. COMMISSIONER OF INCOME TAX-III N.D ( Before : Manoj Misra and…

Evidence Act

Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2)

Jan 4, 2026 sclaw

2025 INSC 1475 SUPREME COURT OF INDIA DIVISION BENCH MAYANKKUMAR NATWARLAL KANKANA PATEL AND ANOTHER Vs. STATE OF GUJARAT AND ANOTHER ( Before : Vikram Nath and Augustine George Masih,…

Service Matters
Service

Service Law — High Court Staff — Regularization — Discrimination — Appellants (Operator-cum-Data Entry Assistants/Routine Grade Clerks) appointed by Chief Justice under Rules 8(a)(i), 41, and 45 of Allahabad High Court Officers and Staff (Conditions of Service and Conduct) Rules, 1976 — High Court refused regularization of Appellants while regularizing numerous similarly situated employees appointed through the same channel — Justification based on whether initial appointment was labelled ‘ad-hoc’ or whether appointment letter stipulated an examination — Held, distinction based solely on stipulations in appointment letters, when the channel of appointment and nature of work are identical, is arbitrary, unreasonable, and superficial — Such differential treatment violates Articles 14, 16, and 21 of the Constitution, as equals must be treated equally without rational differentia. (Paras 3, 4, 17, 23-28)

Jan 4, 2026 sclaw

2025 INSC 1477 SUPREME COURT OF INDIA DIVISION BENCH RATNANK MISHRA AND OTHERS Vs. HIGH COURT OF JUDICATURE AT ALLAHABAD THROUGH REGISTRAR GENERAL ( Before : J.K. Maheshwari and Vijay…

Cr P C

Criminal Procedure Code, 1973 (CrPC) — Sections 397 and 401 — Criminal Revision — Abatement on death of Revisionist (Informant/Complainant) — Rule of abatement applicable to appeals (Section 394) does not strictly apply to revision, particularly when revision is not initiated by an accused — If the main proceeding survives (e.g., trial is pending), the revision by an informant/complainant does not abate on their death — High Court erred in holding that the revision abates upon the death of the original revisionist (informant), especially since the trial against the accused was pending (Paras 17, 19)

Jan 4, 2026 sclaw

2025 INSC 1484 SUPREME COURT OF INDIA DIVISION BENCH SYED SHAHNAWAZ ALI Vs. THE STATE OF MADHYA PRADESH AND OTHERS ( Before : Sanjay Karol and Manoj Misra, JJ. )…

Cheque Dishonour

Criminal Procedure Code, 1973 (CrPC) — Section 482 — Inherent powers of High Court — Negotiable Instruments Act, 1881 — Section 138 (Dishonour of cheque for insufficiency of funds) — Quashing of criminal proceedings — Scope of inquiry at pre-trial stage — When complaint discloses all necessary ingredients of Section 138 of N.I. Act, High Court should not conduct a roving inquiry into disputed questions of fact, such as whether the cheque was issued for the discharge of a legally enforceable debt or liability, especially in light of the statutory presumption under Section 139 of the N.I. Act — Quashing of complaint at the threshold by the High Court by appreciating evidence/materials is unwarranted where a prima facie case is made out.

Jan 4, 2026 sclaw

2025 INSC 1474 SUPREME COURT OF INDIA DIVISION BENCH M/S SRI OM SALES Vs. ABHAY KUMAR @ ABHAY PATEL AND ANOTHER ( Before : Manoj Misra and Ujjal Bhuyan, JJ.…

You missed

Accident

Motor Vehicles Act, 1988 — Section 166 — Claim Petition for death of bachelor — Selection of Multiplier — Multiplier to be determined based on age of deceased and not age of dependents/parents — Deceased was 33 years old at the time of accident — Correct multiplier applicable according to standardized matrix in Sarla Verma and Pranay Sethi is 16 — Argument of insurer that multiplier should correspond to age of parents rejected — MACT and High Court rightly applied multiplier of 16.

Sep 4, 2026 sclaw
Accident

Legal Representatives Can Claim Motor Accident Compensation Even Without Financial Dependency On Deceased

Aug 16, 2026 sclaw
Property Matters Transfer Of Property Act

Execution Of Unregistered Agreement To Sell Does Not Terminate Subsisting Landlord-Tenant Relationship Nor Entitle Tenant To Section 53A TP Act Protection A. Transfer of Property Act, 1882 — Section 111(e) & (f) — Landlord and Tenant — Determination of lease by express or implied surrender — Execution of agreement to sell by landlord in favour of tenant — Effect on jural relationship — Held, mere execution of an agreement to sell between landlord and tenant does not ipso facto determine the subsisting tenancy — Tenancy is determined only when terms of agreement or unequivocal conduct of parties disclose express or implied surrender — Where agreement to sell contained clause for cancellation and restoration of possession in case loan was not sanctioned, existing possession was referable to tenancy and not to agreement to sell — Landlord-tenant relationship continued to subsist.

Aug 16, 2026 sclaw
C P C

Appellate Courts Should Not Remand Cases Under Order 41 Rule 23 CPC As A Matter Of Course When Sufficient Evidence Is Available On Record. A. Civil Procedure Code, 1908 (CPC) — Order 41 Rules 23 and 24 — Power of Appellate Court to remand — Remand of case to Trial Court for framing of additional issues and fresh evidence — Permissibility — High Court remitted suit regarding one item of property for framing issues on whether sale deed was sham, limitation, and possession — Held, remand is not to be adopted as a matter of ordinary course and reflects incorrect exercise of discretion when sufficient evidence is available on record — Issues already framed by Trial Court were comprehensive enough to cover core disputes — Appellate Court is fully empowered to decide issues on merits or admit additional evidence if warranted, rather than remitting matter to cause unnecessary delay — Remand set aside and appeals restored to High Court for fresh disposal on merits.

Aug 16, 2026 sclaw