Supreme Court of India Judgements

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Medical Education — Relocation of Students — Financial Liability — Supreme Court intervened to protect academic future of students admitted to a college (SRMCH) facing deficiencies, by directing their relocation to other recognized colleges — The primary issue became the financial liability for the education provided at the transferee colleges. Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment. Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. -Family Law — Divorce — Grounds — Cruelty and Desertion — Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. Constitution of India, 1950 — Article 19(1)(a) and Article 21A — Right to education — Medium of instruction — Freedom of speech and expression includes the right to receive information in a comprehensible manner — Education must be imparted in a language that the child understands best — Right to primary education in a language of choice is part of freedom of speech and expression — State cannot impose controls on such choice. Motor Vehicles Act, 1988 — Compensation — Enhancement — Deceased was an engineering student with good academic record and potential future earnings — High Court enhanced compensation but it was found to be on the lower side — The Supreme Court assessed the monthly income at Rs. 12,000/-, added 40% for future prospects, deducted half for personal expenses, and applied a multiplier of 18 — Compensation under conventional heads was also enhanced — The motorcycle damage was awarded as per the surveyor’s report.
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment.

May 14, 2026 sclaw
Medical Education — Relocation of Students — Financial Liability — Supreme Court intervened to protect academic future of students admitted to a college (SRMCH) facing deficiencies, by directing their relocation to other recognized colleges — The primary issue became the financial liability for the education provided at the transferee colleges.
Education
Medical Education — Relocation of Students — Financial Liability — Supreme Court intervened to protect academic future of students admitted to a college (SRMCH) facing deficiencies, by directing their relocation to other recognized colleges — The primary issue became the financial liability for the education provided at the transferee colleges.
Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment.
Direct Taxation Income Tax Act
Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment.
Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. -Family Law — Divorce — Grounds — Cruelty and Desertion — Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion.
Matrimonial
Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. -Family Law — Divorce — Grounds — Cruelty and Desertion — Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion.
Constitution of India, 1950 — Article 19(1)(a) and Article 21A — Right to education — Medium of instruction — Freedom of speech and expression includes the right to receive information in a comprehensible manner — Education must be imparted in a language that the child understands best — Right to primary education in a language of choice is part of freedom of speech and expression — State cannot impose controls on such choice.
Constitution Education
Constitution of India, 1950 — Article 19(1)(a) and Article 21A — Right to education — Medium of instruction — Freedom of speech and expression includes the right to receive information in a comprehensible manner — Education must be imparted in a language that the child understands best — Right to primary education in a language of choice is part of freedom of speech and expression — State cannot impose controls on such choice.
Constitution

V IMP : LEVY OF SERVICE TAX BY INCORPORATED CLUBS – HELD – We are also of the view that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members’ clubs in the incorporated form. The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative society. Thus, Explanation 3(a) to Section 65B(44) does not apply to members’ clubs which are incorporated. Consequently, show-cause notices, demand notices and other action taken to levy and collect service tax from incorporated members’ clubs are declared to be void and of no effect in law.

Oct 4, 2019 sclaw

1.The definition of “club or association” contained in Section 65 (25a) makes it plain that any person or body of persons providing services for a subscription or any other amount…

Civil Cases

Society Matters – we are of the view that the only way to bring to an end all the litigations between the parties before various fora is to set aside the impugned order and the elections held pursuant thereto and to appoint an Advocate Commissioner to convene the General Body as well as the Executive Committee for the election of office bearers.

Oct 4, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  VIRUDHUNAGAR HINDU NADARGAL DHARMA PARIBALANA SABAI AND OTHERS — Appellant Vs. TUTICORIN EDUCATIONAL SOCIETY AND OTHERS — Respondent ( Before : Rohinton Fali Nariman…

Service Matters
Service

Entitlement Rules for Casualty Pensionary Awards, 1982 – Rule 14 – Grant of disability pension – Provision of grant of disability pension is a beneficial provision but, mental disorder at the time of recruitment cannot normally be detected when a person behaves normally – Since there is a possibility of non-detection of mental disorder, therefore, it cannot be said that Schizophrenia is presumed to be attributed to or aggravated by military service.

Oct 4, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  NO. 14666828M EX CFN NARSINGH YADAV — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : L. Nageswara Rao and Hemant…

Property Matters

Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 – Sections 58 and 86 – Allotment of land – considered view that directing the Indore Development Authority to revisit the matter afresh at this stage when the lease deed of the plot has been executed and the appellant has raised construction – No purpose.

Oct 4, 2019 sclaw

We are of the considered view that directing the Indore Development Authority to revisit the matter afresh at this stage when the lease deed of the plot has been executed…

Specific Performance

Specific Relief Act, 1963 – Section 16(1)(c) – Suit for specific performance of agreement – Readiness and willingness – The application for extension of time made after expiry of the time prescribed is sufficient evidence for the incapacity of the plaintiff to perform his obligations demonstrating readiness and willingness

Oct 4, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  RAVI SETIA — Appellant Vs. MADAN LAL AND OTHERS — Respondent ( Before : Navin Sinha and Indira Banerjee, JJ. ) Civil Appeal No(s).…

I P C

Conviction under Section 302/149 of the Indian Penal Code (IPC) – The appellants were undoubtedly the members of an unlawful assembly some of whom were also armed with spears and assaulted the deceased. All the accused surrounded the deceased obviously to prevent his escape.The fact that the co-accused may have assaulted on the head again cannot be considered very relevant to eschew the absence of common object.

Oct 4, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  FAINUL KHAN — Appellant Vs. STATE OF JHARKHAND — Respondent ( Before : Navin Sinha and B.R. Gavai, JJ. ) Criminal Appeal No(s). 937…

C P C

Civil Procedure Code, 1908 (CPC) – Section 9A (inserted by the Maharashtra Amendment Act, 1977) – word “jurisdiction” – include the issue of limitation as the expression has been used in the broader sense and is not restricted to conventional definition under pecuniary or territorial jurisdiction

Oct 4, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH  NUSLI NEVILLE WADIA — Appellant Vs. IVORY PROPERTIES AND OTHERS — Respondent ( Before : Arun Mishra, M.R. Shah and B.R. Gavai, JJ. )…

You missed

Education

Medical Education — Relocation of Students — Financial Liability — Supreme Court intervened to protect academic future of students admitted to a college (SRMCH) facing deficiencies, by directing their relocation to other recognized colleges — The primary issue became the financial liability for the education provided at the transferee colleges.

May 16, 2026 sclaw
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment.

May 14, 2026 sclaw
Matrimonial

Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. -Family Law — Divorce — Grounds — Cruelty and Desertion — Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion.

May 14, 2026 sclaw
Constitution Education

Constitution of India, 1950 — Article 19(1)(a) and Article 21A — Right to education — Medium of instruction — Freedom of speech and expression includes the right to receive information in a comprehensible manner — Education must be imparted in a language that the child understands best — Right to primary education in a language of choice is part of freedom of speech and expression — State cannot impose controls on such choice.

May 14, 2026 sclaw