Supreme Court of India Judgements

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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.
Environment

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.

Aug 2, 2026 sclaw
Bhartiya Nagrik Suraksha Sanhita Cr P C

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)

Aug 2, 2026 sclaw
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.
Environment
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)
Bhartiya Nagrik Suraksha Sanhita Cr P C
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.
Direct Taxation Income Tax Act
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.
Cr P C
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.
Will & Succession

Custom–Karewa Marriage–In case of death of either of the sons or the co-widow, respective share in the property devolves upon the remaining widow, in proportion, by survivorship. Custom–Karewa Marriage–Daughter of the deceased, from earlier husband of the surviving widow, can not claim succession or inheritance or right of reversion in such property. Custom–Karewa Marriage–In matters of succession to deceased’s ancestral property, the widow under Karewa shall be preferred to the collaterals and daughter/s of that person. Custom–Where ‘Customary Law’ is not excluded by the Statutory Law, the former would prevail over the latter.

Apr 30, 2017 sclaw

    IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice R.V. Raveendaran Civil Appeal No. 12395 of 1996 [From the Final…

Land Acquisition

Acquisition of Land–Re-conveyance of land–Doctrine of public trust would disable the State from giving back the property for anything less than the market value. Acquisition of Land–Re-conveyance of land cannot be ordered merely because there is delay in implementation of scheme for which land was acquired.

Apr 30, 2017 sclaw

  2007(3) LAW HERALD (SC) 2517  IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice C.K. Thakker The Hon’ble Mr. Justice P.K. Balasubramaniyan Civil Appeal Nos. 5928-5929 of…

Corporate

Income Tax Act, 1961 – Section 275(1), 275(1)(a) -Period of limitation – Whether on the facts and in the circumstances of the case the Income- Tax Appellate Tribunal failed to appreciate that the period of limitation in the instant case is governed by the provisions of Section 275(1) as the penalty was initiated in the assessment order itself and the penalty order was issued within time in accordance with the provisions of Section 275(1)(a) of the Income- Tax Act, 1961

Apr 30, 2017 sclaw

  (2013) 217 TAXMAN 400 SUPREME COURT OF INDIA COMMISSIONER OF INCOME TAX — Appellant Vs. KEDIA POWER LTD. — Respondent ( Before : H.L. Dattu, J; Dipak Misra, J…

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Environment

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.

Aug 2, 2026 sclaw
Bhartiya Nagrik Suraksha Sanhita Cr P C

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)

Aug 2, 2026 sclaw
Direct Taxation Income Tax Act

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.

Aug 2, 2026 sclaw
Cr P C

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.

Aug 2, 2026 sclaw