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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)
Cr P C

First Information Report—Police Officers had a duty to register the first information report once the allegations disclosed commission of a cognizable offence–But, in an appropriate case, the Police Officers also have a duty to make a preliminary enquiry so as to find out as to whether allegations made had any substance or not. House Trespass–Right of a co-sharer to enjoy the joint family property is a civil right–Criminal proceedings, cannot be taken recourse to for enforcing such a civil right.

Sep 4, 2017 sclaw

  2007(5) LAW HERALD (SC) 3784   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Harjit Singh Bedi Criminal Appeal No. 1432…

State Laws

Land and Property Law–It may be true that absence of lawful entitlement by itself may not be sufficient to pass a judgment and decree in favour of the State and against the land grabber, but also it must be shown that he had taken illegal possession thereof. Only because a person has entered into possession of a land on the basis of a purported registered sale deed, the same by itself, would not be sufficient to come to the conclusion that he had not entered over the land unauthorisedly, unfairly, or greedily. Question of title—An abstract belief on the part of the vendee that its vendor had a marketable title and it was getting a good title to the land is not decisive.

Sep 4, 2017 sclaw

2007(5) LAW HERALD (SC) 3766  IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Harjit Singh Bedi Civil Appeal No. 4755 of…

Evidence Act

Accomplice–An accomplice is a competent witness and the conviction is not illegal merely because it proceeds on an uncorroborated testimony of an accomplice. Accomplice–The rule is that the necessity of corroboration is a matter of prudence except when it is safe to dispense with such corroboration must be clearly present in the mind of the Judge. Pardon to accomplice—The stage of examining the approver comes only after he has been granted pardon.

Sep 3, 2017 sclaw

  2007(5) LAW HERALD (SC) 3758   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice Lokeshwar Singh Panta Criminal Appeal No.…

Corporate

Sick Industrial Companies (Special Provisions) Act, 1985, Section 18–Textile mill–Amount towards late payment surcharge–Appellant contended waiving off such charges as done with another mill–Stand of the Corporation that there was no scope for writing off late payment surcharge and in any event, the same was not part of the approved scheme

Aug 31, 2017 sclaw

     2007(5) LAW HERALD (SC) 3726   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice Lokeshwar Singh Panta Civil Appeal No.…

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