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Andhra Pradesh Stamp Act — Schedule I-A, Article 47A, Explanation I — Agreement to Sell — Deemed Conveyance — For an agreement to sell to be deemed a conveyance under Explanation I, the delivery of possession must be linked to the agreement to sell, either following it or evidenced by it. If possession existed prior to the agreement and was not surrendered or changed because of the agreement, it does not fall under this Explanation. Specific Relief Act, 1963 — Section 41(h) — Injunction when refused — Equally efficacious remedy — A suit for mandatory injunction for removal of a wall is barred if the plaintiff has not claimed possession, and possession is disputed, as a suit for possession would be a more efficacious remedy. Income Tax Act, 1961 — Section 197, 245Q, 245R(2)(iii) — Double Taxation Avoidance Agreement (DTAA) between India and Mauritius, Article 13(4) — Capital Gains Tax — Advance Ruling — Tax Avoidance — The Authority for Advance Rulings (AAR) rejected an application for an advance ruling on the grounds that the transaction (sale of shares of a Singapore company by a Mauritius company) was prima facie designed for tax avoidance — The High Court overturned this decision, holding the assessee was entitled to treaty benefits and that their income was not chargeable in India — The Supreme Court is examining whether the AAR was correct in rejecting the applications for advance ruling on maintainability grounds. Insolvency and Bankruptcy Code, 2016 — Section 7 — Corporate Insolvency Resolution Process (CIRP) — Admission of CIRP — Adjudicating Authority’s power and duty — Legal position is well-settled that once the Adjudicating Authority is satisfied that a financial debt exists and a default has occurred, it must admit the application — Inquiry under Section 7(5)(a) is confined strictly to determination of debt and default, leaving no scope for equitable or discretionary considerations — Reliance on Vidarbha Industries is misconceived; it is a narrow exception confined to its peculiar facts — Admission under Section 7 remains mandatory once debt and default are established — Any alleged non-cooperation by the financial creditor occurred subsequent to the default and cannot absolve the corporate debtor of its admitted failure to comply with its payment obligations. (Paras 12.3, 12.6, 12.9, 12.10) Criminal Procedure Code, 1973 (CrPC) — Section 154 — Information as to the commission of cognizable offence — Mandatory registration of FIR — Court reiterates the mandatory duty to register an FIR upon disclosure of a cognizable offence and reminds educational institutions of their civic and legal obligation to promptly lodge an FIR in case of a student suicide on campus. (Para 1)
Andhra Pradesh Stamp Act — Schedule I-A, Article 47A, Explanation I — Agreement to Sell — Deemed Conveyance — For an agreement to sell to be deemed a conveyance under Explanation I, the delivery of possession must be linked to the agreement to sell, either following it or evidenced by it. If possession existed prior to the agreement and was not surrendered or changed because of the agreement, it does not fall under this Explanation.
Stamp Act
Andhra Pradesh Stamp Act — Schedule I-A, Article 47A, Explanation I — Agreement to Sell — Deemed Conveyance — For an agreement to sell to be deemed a conveyance under Explanation I, the delivery of possession must be linked to the agreement to sell, either following it or evidenced by it. If possession existed prior to the agreement and was not surrendered or changed because of the agreement, it does not fall under this Explanation.
Specific Relief Act, 1963 — Section 41(h) — Injunction when refused — Equally efficacious remedy — A suit for mandatory injunction for removal of a wall is barred if the plaintiff has not claimed possession, and possession is disputed, as a suit for possession would be a more efficacious remedy.
C P C
Specific Relief Act, 1963 — Section 41(h) — Injunction when refused — Equally efficacious remedy — A suit for mandatory injunction for removal of a wall is barred if the plaintiff has not claimed possession, and possession is disputed, as a suit for possession would be a more efficacious remedy.
Income Tax Act, 1961 — Section 197, 245Q, 245R(2)(iii) — Double Taxation Avoidance Agreement (DTAA) between India and Mauritius, Article 13(4) — Capital Gains Tax — Advance Ruling — Tax Avoidance — The Authority for Advance Rulings (AAR) rejected an application for an advance ruling on the grounds that the transaction (sale of shares of a Singapore company by a Mauritius company) was prima facie designed for tax avoidance — The High Court overturned this decision, holding the assessee was entitled to treaty benefits and that their income was not chargeable in India — The Supreme Court is examining whether the AAR was correct in rejecting the applications for advance ruling on maintainability grounds.
Direct Taxation Income Tax Act
Income Tax Act, 1961 — Section 197, 245Q, 245R(2)(iii) — Double Taxation Avoidance Agreement (DTAA) between India and Mauritius, Article 13(4) — Capital Gains Tax — Advance Ruling — Tax Avoidance — The Authority for Advance Rulings (AAR) rejected an application for an advance ruling on the grounds that the transaction (sale of shares of a Singapore company by a Mauritius company) was prima facie designed for tax avoidance — The High Court overturned this decision, holding the assessee was entitled to treaty benefits and that their income was not chargeable in India — The Supreme Court is examining whether the AAR was correct in rejecting the applications for advance ruling on maintainability grounds.
Insolvency and Bankruptcy Code, 2016 — Section 7 — Corporate Insolvency Resolution Process (CIRP) — Admission of CIRP — Adjudicating Authority’s power and duty — Legal position is well-settled that once the Adjudicating Authority is satisfied that a financial debt exists and a default has occurred, it must admit the application — Inquiry under Section 7(5)(a) is confined strictly to determination of debt and default, leaving no scope for equitable or discretionary considerations — Reliance on Vidarbha Industries is misconceived; it is a narrow exception confined to its peculiar facts — Admission under Section 7 remains mandatory once debt and default are established — Any alleged non-cooperation by the financial creditor occurred subsequent to the default and cannot absolve the corporate debtor of its admitted failure to comply with its payment obligations. (Paras 12.3, 12.6, 12.9, 12.10)
I B C
Insolvency and Bankruptcy Code, 2016 — Section 7 — Corporate Insolvency Resolution Process (CIRP) — Admission of CIRP — Adjudicating Authority’s power and duty — Legal position is well-settled that once the Adjudicating Authority is satisfied that a financial debt exists and a default has occurred, it must admit the application — Inquiry under Section 7(5)(a) is confined strictly to determination of debt and default, leaving no scope for equitable or discretionary considerations — Reliance on Vidarbha Industries is misconceived; it is a narrow exception confined to its peculiar facts — Admission under Section 7 remains mandatory once debt and default are established — Any alleged non-cooperation by the financial creditor occurred subsequent to the default and cannot absolve the corporate debtor of its admitted failure to comply with its payment obligations. (Paras 12.3, 12.6, 12.9, 12.10)
Preventive Detention

Criminal Law–Detention–Writ petition before High Court to quash the order of detention–Orders were restrained to be enforced–Became infructuous by lapse of time–Writ was allowed with the observation that the respondents will be at liberty to pass any fresh order if so required to take appropriate action thereafter in accordance with law–Order of High Court set aside–The proper order required to be passed was to call upon the respondent first to surrender pursuant to detention order

Dec 27, 2018 sclaw

2009(1) LAW HERALD (SC) 49 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice Mukundakam Sharma Criminal Appeal No. of 2008 (Arising…

I P C

Criminal Law–Five persons convicted and sentenced by Session Court–Four accused preferred Criminal appeals–High Court allowed the appeal of one but in respect of others confirmed the order of conviction and sentence–Appeal before Supreme Court–Contention that when the High Court acquitted one of the accused not believing the prosecution story and granted benefit of doubt to him, such benefit ought to have been to the appellant also when a part of the prosecution story was not believable and was not behaved by the High Court, on the same set of facts and circumstances, it ought not to have convicted the appellant–Contention repelled

Dec 27, 2018 sclaw

2009(1) LAW HERALD (SC) 42 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice C.K. Thakker The Hon’ble Mr. Justice D.K. Jain Criminal Appeal No. 386 of 2007…

Labour Cases

Backwages–Backwages are ordinarily to be granted, keeping in view the principles of grant of damages in mind–It cannot be claimed as a matter of right. Transfer of Employee–Ordinarily an employee who has been transferred should, subject to just exceptions, join at his transferred place–Ordinarily in an industrial undertaking indiscipline should not be encouraged.

Dec 26, 2018 sclaw

2009(1) LAW HERALD (SC) 27 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Civil Appeal No. 7011 of 2008…

Dowry Death

Dowry death–No evidence on record to show that the cruelty or harassment was meted out to her for brining insufficient dowry–Ingredient of section 304-B cannot be said to have been proved. Dowry–Meaning of–Giving or agreeing to give any property or valuable security in connection with marriage of the parties–Customary payment in connection with birth of a child and other ceremonies are not covered.

Dec 26, 2018 sclaw

2009(1) LAW HERALD (SC) 19 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Criminal Appeal No. 476 of 2005…

C P C

Amendment of decree–Court may not have suo moto power to award a decree but same would not mean that court cannot rectify a mistake–If a property was subject matter of pleadings and court did not frame an issue which it ought to have done, it can, at later stage when pointed out may amend the decree — Decree–When the parties have brought on records by way of pleadings and/or other material that apart from property mentioned by plaintiff in his plaint, there are other properties which could be a subject matter of partition, the court would be entitled to pass a decree even in relation thereto.

Dec 26, 2018 sclaw

2009(1) LAW HERALD (SC) 14 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Civil Appeal No. 7008 of 2008…

Evidence Act

Evidence Law–Extra Judicial confession–Circumstantial evidence–An extra judicial confession is, on the face of it, a weak piece of evidence and the Courts are reluctant in the absence of a chain of cogent circumstances to rely on this evidence for the purpose of recording a conviction–Evidence Act, 1872, Section 3 and 24.

Dec 26, 2018 sclaw

2009(1) LAW HERALD (SC) 11 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dalveer Bhandari The Hon’ble Mr. Justice Harjit Singh Bedi Criminal Appeal No. 377 of…

State Laws

Cooperative Law–Revision–Recovery of dues–Recovery certificates issued against appellant for recovery of dues to cooperative bank–Petitioner filed application before Divisional Joint Registrar, who ordered to maintain status quo and set aside recovery certificate–High Court set aside impugned order–Appeal against–Order upheld by Supreme Court

Dec 26, 2018 sclaw

2009(1) LAW HERALD (SC) 7 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Altamas Kabir The Hon’ble Mr. Justice Markandey Katju Special Leave Petition (C) No. 18563…

Land Acquisition

Land and Property Law–Acquisition of land–Lapsing of Reservation–Land reserved under development plan–Land not acquired within 10 years of final plan and no steps under Land Acquisition Act were commenced–After 10 years, land owner served notice under Section 127 of Act of 1966 to authorities to acquire land, within six months or take steps to acquire it–No action from authorities–Reservation lapsed and land has to be released in favour of the appellant

Dec 25, 2018 sclaw

2009(1) LAW HERALD (SC) 6 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Markandey Katju The Hon’ble Mr. Justice Aftab Alam Civil Appeal No. 7801 of 2002…

You missed

Stamp Act

Andhra Pradesh Stamp Act — Schedule I-A, Article 47A, Explanation I — Agreement to Sell — Deemed Conveyance — For an agreement to sell to be deemed a conveyance under Explanation I, the delivery of possession must be linked to the agreement to sell, either following it or evidenced by it. If possession existed prior to the agreement and was not surrendered or changed because of the agreement, it does not fall under this Explanation.

Jan 17, 2026 sclaw
C P C

Specific Relief Act, 1963 — Section 41(h) — Injunction when refused — Equally efficacious remedy — A suit for mandatory injunction for removal of a wall is barred if the plaintiff has not claimed possession, and possession is disputed, as a suit for possession would be a more efficacious remedy.

Jan 17, 2026 sclaw
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 197, 245Q, 245R(2)(iii) — Double Taxation Avoidance Agreement (DTAA) between India and Mauritius, Article 13(4) — Capital Gains Tax — Advance Ruling — Tax Avoidance — The Authority for Advance Rulings (AAR) rejected an application for an advance ruling on the grounds that the transaction (sale of shares of a Singapore company by a Mauritius company) was prima facie designed for tax avoidance — The High Court overturned this decision, holding the assessee was entitled to treaty benefits and that their income was not chargeable in India — The Supreme Court is examining whether the AAR was correct in rejecting the applications for advance ruling on maintainability grounds.

Jan 17, 2026 sclaw
I B C

Insolvency and Bankruptcy Code, 2016 — Section 7 — Corporate Insolvency Resolution Process (CIRP) — Admission of CIRP — Adjudicating Authority’s power and duty — Legal position is well-settled that once the Adjudicating Authority is satisfied that a financial debt exists and a default has occurred, it must admit the application — Inquiry under Section 7(5)(a) is confined strictly to determination of debt and default, leaving no scope for equitable or discretionary considerations — Reliance on Vidarbha Industries is misconceived; it is a narrow exception confined to its peculiar facts — Admission under Section 7 remains mandatory once debt and default are established — Any alleged non-cooperation by the financial creditor occurred subsequent to the default and cannot absolve the corporate debtor of its admitted failure to comply with its payment obligations. (Paras 12.3, 12.6, 12.9, 12.10)

Jan 17, 2026 sclaw