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Environment Law — Environmental Clearance — Prior clearance — Mandatory character — Prior environmental clearance under EIA Notification, 2006 is mandatory, being founded on the precautionary principle and couched in imperative terms — Word “prior” and the graded four-stage screening, scoping, public consultation and appraisal process render an anterior assessment the sine qua non of the clearance regime — Decriminalisation of contraventions under Jan Vishwas (Amendment of Provisions) Act, 2023 does not alter this mandatory character. Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 415 — Appeal — Maintainability — Conviction recorded for first time by appellate court reversing acquittal — An appeal under Section 374 CrPC (Section 415 BNSS) is not maintainable against a judgment of conviction recorded by a Sessions Court while exercising appellate jurisdiction and reversing an order of acquittal passed by the Trial Court — No such second appeal is contemplated under CrPC or BNSS — The only remedy available is revision under Section 397 r/w 401 CrPC (Section 438 r/w 442 BNSS) Income Tax Act, 1961 — Section 44B — “Carriage” of passengers — Meaning and scope of — Cruise operations by non-resident shipping entity — Held, the word “carriage” under Section 44B cannot be restrictively construed to mean movement only from Port A to Port B. A round-trip cruise voyage, where passengers have the option to disembark at intermediate ports without compulsion to return to the originating port, constitutes carriage of passengers within the meaning of Section 44B. Provision of incidental on-board entertainment and hospitality does not alter the essential character of the activity as carriage of passengers. Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of FIR — Scope of inquiry — Mini-trial impermissible — At the stage of considering quashing of an FIR, the Court’s inquiry is confined to whether the allegations, taken at face value, prima facie disclose commission of a cognizable offence — Court cannot conduct a “mini-trial” by sifting evidence, assessing probabilities, or evaluating witness credibility — High Court exceeding these limits by examining trap proceedings, absence of personal recovery, and departmental enquiry findings, held impermissible. Succession Act, 1925 — Sections 33, 35 and 38 — Hindu/Christian Succession — Applicability of S. 33 confined to property owned by deceased male; erroneous application by High Court set aside — Where property was purchased and registered in the joint names of two wives, the same is owned by them and not by the husband, notwithstanding that he provided the consideration — Section 33, which governs devolution on intestacy of a male’s property between his widow and lineal descendants, is not attracted to property never vested in the husband’s name — High Court’s application of S. 33 to the entirety of the suit property held misconceived.

Income Tax Act, 1961 — Sections 37(1), 44C — Deduction of Head Office Expenditure in case of Non-Residents — Interpretation of Section 44C and ‘Head Office Expenditure’ — Distinction between ‘Common’ and ‘Exclusive’ Expenditure — Section 44C, being a special provision with a non-obstante clause, governs the quantum of allowable deduction for any expenditure incurred by a non-resident assessee that qualifies as ‘head office expenditure’ — The definition of ‘head office expenditure’ in the Explanation to Section 44C does not distinguish between common expenditure (shared among branches) and exclusive expenditure (incurred solely for Indian branches) — The term ‘attributable to’ in Section 44C(c) is broad enough to include both common and exclusive head office expenditure; exclusivity is a form of strong attribution — Therefore, Section 44C applies to head office expenditure regardless of whether it is common or exclusive, subjecting the deduction to the statutory ceiling. (Paras 2, 26, 43-45, 47-49, 59-63, 71, 86, 88)

2025 INSC 1431 SUPREME COURT OF INDIA DIVISION BENCH DIRECTOR OF INCOME TAX (IT)-I, MUMBAI. Vs. M/S. AMERICAN EXPRESS BANK LTD. ( Before : J.B. Pardiwala and K.V.Viswanathan, JJ. )…

Transfer of Property Act, 1882 — Section 52 — Doctrine of Lis Pendens — Scope and Applicability — Transfer of mortgaged property pendente lite (after institution of suit by bank for recovery/foreclosure but before execution/attachment) is hit by Section 52 — Lack of knowledge of proceedings or possession of No Encumbrance Certificate does not constitute a valid defence against lis pendens, as the doctrine is based on public policy and binds the transferee regardless of notice — Pendency of suit commences from presentation of plaint and continues until complete satisfaction or discharge of final decree, as per Explanation to Section 52 — Where a bank institutes a suit for recovery of a loan against a mortgagor, seeking sale of the mortgaged property upon default, the right/interest in the mortgaged property is “directly and specifically in question” even if the initial decree is only a money decree. (Paras 46, 49, 50, 52, 62, 66, 67, 70)

2025 INSC 1434 SUPREME COURT OF INDIA DIVISION BENCH DANESH SINGH AND OTHERS Vs. HAR PYARI (DEAD) THR. LRS. AND OTHERS ( Before : J. B. Pardiwala and R. Mahadevan,…

Agreement to Sell — Breach of Contract — Refund of Advance — Suppression of Material Fact — Reversal of Trial Court decree by High Court — High Court relying solely on a fleeting admission in cross-examination of plaintiff regarding prior knowledge (August 25, 2008) of mortgage on property, despite agreement being executed later (September 10, 2008) and parties admitting to no prior interaction before September 2008 — Supreme Court held reliance on such solitary, abstract admission misplaced, especially as material on record indicated subsequent conduct of defendant (reducing sale price, failure to reply to legal notice alleging concealment) admitted concealment of mortgage — Trial Court judgment decreeing refund restored. (Paras 13, 21, 28, 29, 30, 31, 33)

2025 INSC 1428 SUPREME COURT OF INDIA DIVISION BENCH MOIDEENKUTTY Vs. ABRAHAM GEORGE ( Before : Vikram Nath and Sandeep Mehta, JJ. ) Civil Appeal No(S). 5405 of 2023 Decided…

Criminal Law — Conviction based on Circumstantial Evidence — Appreciation of Evidence — Principles Governing Circumstantial Evidence — A conviction based entirely on circumstantial evidence must satisfy five conditions: (1) Circumstances must be fully established; (2) Facts established must be consistent only with the hypothesis of guilt; (3) Circumstances must be conclusive in nature and tendency; (4) They must exclude every possible hypothesis except guilt; (5) Chain of evidence must be complete, leaving no reasonable ground for any conclusion consistent with the accused’s innocence. (Para 22)

2025 INSC 1433 SUPREME COURT OF INDIA DIVISION BENCH MANOJBHAI JETHABHAI PARMAR (ROHIT) Vs. STATE OF GUJARAT ( Before : Vikram Nath and Sandeep Mehta, JJ. ) Criminal Appeal No(S).…

Multi-State Cooperative Societies Act, 2002 — Section 103 — Cooperative societies functioning immediately before reorganisation of States — Object and scope of ‘deemed conversion’ — Section 103 does not automatically convert a cooperative society registered under a State Act into a multi-State cooperative society merely due to State reorganisation (e.g., bifurcation of Uttar Pradesh into Uttar Pradesh and Uttarakhand) — The conversion under Section 103 depends on whether the ‘objects’ of the society extend to more than one State, not merely on the statutory restructuring of the territory — Where the objects of a society remain confined to only one State after reorganisation, it continues to be governed by the applicable State Cooperative Societies Act. (Paras 9, 11, 15A, 15B, 15C, 12.18, 12.19, 14)

2025 INSC 1427 SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF UTTAR PRADESH THROUGH PRINCIPAL SECRETARY AND OTHERS Vs. MILKIYAT SINGH AND OTHERS ETC. ( Before : Vikram Nath…

Penal Code, 1860 (IPC) — Section 304-B and 498-A) — Dowry Prohibition Act, 1961 (DPA, 1961) — Sections 3 and 4 — Dowry Death — Appeal against acquittal — Setting aside High Court’s acquittal and restoring Trial Court’s conviction — Essential ingredients of Section 304-B IPC established by consistent prosecution evidence regarding dowry demand (motorcycle, TV, and cash) and continuous harassment — “Soon before death” liberally construed to emphasize nexus between death and dowry-related cruelty — Evidence of witnesses, even with minor inconsistencies, held reliable and sufficient to prove guilt; minor contradictions or use of words like ‘happily’ by witnesses do not discredit the substratum of the prosecution case proving continuous dowry harassment leading to death. (Paras 1, 14.1, 16.1, 16.2, 17, 18, 20, 22)

2025 INSC 1435 SUPREME COURT OF INDIA DIVISION BENCH STATE OF U.P. Vs. AJMAL BEG ETC ( Before : Sanjay Karol and Nongmeikapam Kotiswar Singh, JJ. ) Criminal Appeal Nos.…

Electricity Law — Power Purchase Agreement (PPA) — Commercial Operation Date (COD) — Firm Power vs. Infirm Power — Payment of Fixed Charges — Applicability of Regulations — Dispute regarding whether power supplied by generating company (respondent) to distribution licensee (appellant) during the relevant period (29.10.2005 to 30.06.2006) should be treated as “firm power” entitling the respondent to fixed charges, or “infirm power” entitling only variable charges — TNERC and APTEL concurrently found in favour of the generating company, holding the power supply was firm power — Supreme Court upheld the finding that continuous power supply from the gas turbine open cycle during the relevant period was “firm power” as per electricity regulations, notwithstanding the PPA’s definition of COD tied to the combined cycle project completion. (Paras 2, 29, 31, 37)

2025 INSC 1439 SUPREME COURT OF INDIA DIVISION BENCH TAMIL NADU GENERATION AND DISTRIBUTION CORPORATION LTD. Vs. M/S PENNA ELECTRICITY LIMITED ( Before : J. B. Pardiwala and K. V.…

Criminal Procedure Code, 1973 (CrPC) — Section 482 — Inherent powers of High Court to quash FIR — Prevention of Corruption Act, 1988 — Allegations against former Minister (Chairman of Regularisation Committee) regarding illegal land allotments to non-eligible persons — Principles for quashing FIR reiterated, including where institution and continuance of proceedings amount to abuse of process of court or securing ends of justice, or where proceedings are manifestly attended with mala fide (Bhajanlal guidelines) — High Court should follow steps outlined in Rajiv Thapar vs. Madan Lal Kapoor to determine veracity of quashing prayer. (Paras 12, 12, I-III)

2025 INSC 1441 SUPREME COURT OF INDIA DIVISION BENCH R. ASHOKA Vs. STATE OF KARNATAKA AND OTHERS ( Before : Sanjay Karol and Vipul M. Pancholi, JJ. ) Criminal Appeal…

Penal Code, 1860 (IPC) — Section 302 read with Section 34 — Murder — Appeal against acquittal — Powers of Appellate Court — Reversal of acquittal — Principles — The guilt of the accused must be established beyond reasonable doubt (must or should, not may be) — Once an accused is acquitted, the presumption of innocence is reinforced — Interference by the appellate court must be minimal and guided by “substantial and compelling reasons” — Reversal should not occur merely because another view is possible — If two reasonable or plausible conclusions are possible on the evidence, the one favouring the acquittal must not be disturbed by the Appellate Court. (Paras 9, 9.2, 9.3, 9.4, 9.5)

2025 INSC 1442 SUPREME COURT OF INDIA DIVISION BENCH RAJ PAL SINGH Vs. RAJVEER AND OTHERS ( Before : K. Vinod Chandran and N.V. Anjaria, JJ. ) Criminal Appeal No(S).…

Penal Code, 1860 (IPC) — Section 376(2)(d) — Rape — Appreciation of Evidence — Conviction solely based on First Information Report (FIR) or previous statements of hostile witnesses — Admissibility and reliability — Victim (PW-1) and her husband (PW-2) turned hostile and did not support the prosecution case during trial — Court should be slow to act on the testimony of hostile witness and normally look for corroboration — Both Trial Court and High Court erred in placing reliance on the FIR and recording conviction by virtually converting the case into one of circumstantial evidence, especially when the main direct evidence witnesses (victim and husband) were declared hostile. (Paras 6, 9, 10, 11, 18, 19)

2025 INSC 1443 SUPREME COURT OF INDIA DIVISION BENCH JAYANTIBHAI CHATURBHAI PATEL Vs. STATE OF GUJARAT ( Before : Sanjay Karol and Vipul M. Pancholi, JJ. ) Criminal Appeal No.…

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