Supreme Court of India Judgements

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Penal Code, 1860 (IPC) — Section 302 — Murder — Dying declaration — Admissibility and weight — A dying declaration can be the sole basis for conviction if it is voluntary, truthful, and reliable, even without corroboration. The court must scrutinize it carefully for tutoring or manipulation and consider the declarant’s opportunity to observe and identify the assailant and their fitness to make the statement. 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)
Penal Code, 1860 (IPC) — Section 302 — Murder — Dying declaration — Admissibility and weight — A dying declaration can be the sole basis for conviction if it is voluntary, truthful, and reliable, even without corroboration. The court must scrutinize it carefully for tutoring or manipulation and consider the declarant’s opportunity to observe and identify the assailant and their fitness to make the statement.
Dying Declaration I P C
Penal Code, 1860 (IPC) — Section 302 — Murder — Dying declaration — Admissibility and weight — A dying declaration can be the sole basis for conviction if it is voluntary, truthful, and reliable, even without corroboration. The court must scrutinize it carefully for tutoring or manipulation and consider the declarant’s opportunity to observe and identify the assailant and their fitness to make the statement.
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.
Cheque Dishonour

Dishonour of Cheque–Notice–Complaint Petition can be filed for commission of an offence by a drawee of a cheque only 15 days after service of the notice. Dishonour of Cheque by company–Notice–Whether properly effected–Conduct of the accused, is not material for determining the issue.

Aug 22, 2017 sclaw

  2007(5) LAW HERALD (SC) 3600 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. 1424…

Bail Declined

Anticipatory Bail–Relevant considerations–Summed up. Rape–Bail–The prosecutrix was a girl of easy virtue–This may be so but the same by itself may not be a relevant consideration. FIR–It may not always be held to be imperative that all the accused persons must be named in the First Information Report.

Aug 21, 2017 sclaw

  2007(5) LAW HERALD (SC) 3593  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. 1402-1409…

Constitution

Resettlement of stranded persons – The learned Attorney General apart from reiterating the stand taken in their affidavit assured this Court that the Government of India is fully committed to provide all required financial assistance as well as security measures for the immediate and permanent relief to the stranded and affected persons

Aug 20, 2017 sclaw

  (2013) 11 SCALE 676 : (2013) 9 SCC 328 SUPREME COURT OF INDIA MOHD. HAROON AND OTHERS — Appellant Vs. UNION OF INDIA (UOI) AND ANOTHER — Respondent (…

Accident

Accident–Fake Driving Licence–The decision in Swaran Singh’s case has no application to own damage case. Interpretation of Statute–To arrive at the intention of the legislation depending on the objects for which the enactment is made, the Court can resort to historical, contextual and purposive interpretation leaving textual interpretation aside.

Aug 19, 2017 sclaw

  2007(5) LAW HERALD (SC) 3566 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice S.H. Kapadia Civil Appeal No. 1140…

You missed

Dying Declaration I P C

Penal Code, 1860 (IPC) — Section 302 — Murder — Dying declaration — Admissibility and weight — A dying declaration can be the sole basis for conviction if it is voluntary, truthful, and reliable, even without corroboration. The court must scrutinize it carefully for tutoring or manipulation and consider the declarant’s opportunity to observe and identify the assailant and their fitness to make the statement.

Jan 18, 2026 sclaw
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