Indian Court Judgments — 2018

Civil SC Reportable ✓ HN

Commissioner of Income Tax, Karnal (Haryana) vs M/s Carpet India, Panipat (Haryana)

Income Tax Act, 1961 – ss.80HHC (1A) & (3A) a/w Explanation (baa) to s.80HHC and s.28(iiia) to (iiie) – Manner of computation of deduction u…

27 April 2018 · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

Vinod Kumar Dhall vs Dharampal Dhall (Deceased)through His Lrs. & Ors.

Suit: Suit for restoration of possession, mesne profit and for permanent injunction – In respect of house property – Claiming to be owner of…

26 April 2018 · Allowed · Arun Mishra, Uday Umesh Lalit

Civil SC Reportable ✓ HN

Shakti Prasad Bhatt etc. etc. vs The State of Uttarakhand and Ors. etc.

Service Law – Claim to count past services for the purpose of selection grade, promotional scale and post retiral benefits including pension…

26 April 2018 · Allowed · Arun Mishra, Uday Umesh Lalit

Civil SC Reportable ✓ HN

Champa Lal vs State of Rajasthan and Ors.

CHAMPA LAL v. STATE OF RAJASTHAN AND ORS. (Civil Appeal No. 4554 of 2018) APRIL 26, 2018 [J. CHELAMESWAR AND SANJAY KISHAN KAUL, JJ.] Consti…

26 April 2018 · Disposed · Jasti Chelameswar, Sanjay Kishan Kaul

Civil SC Reportable ✓ HN

Shiv Singh & Ors. vs State of Himachal Pradesh & Ors.

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – s.15(2) – Non-compliance of, ef…

25 April 2018 · Allowed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

Sri Y.P. Sudhanva Reddy & Ors. vs The Chairman and Managing Director, Karnataka Milk Federation etc.

Possession – Appellants’ father had filed a suit for permanent injunction against the respondent in relation to the suit land, which was dis…

25 April 2018 · Dismissed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

B. L. Passi vs Commissioner of Income Tax, Delhi

Income Tax Act, 1961: s.80-O – Deduction under, claimed by assessee on the ground that it supplied to a foreign company the industrial and c…

24 April 2018 · Dismissed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

The Commissioner of Income Tax-Iv, Ahmedabad vs M/s. Shree Rama Multi Tech Ltd.

Income Tax Act, 1961 – Deduction – Share application money deposited in bank – Interest income earned therefrom – Claim for set off of inter…

24 April 2018 · Dismissed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

Union of India & Ors. vs Pirthwi Singh & Ors.

Judicial Deprecation – Frivolous or infructuous cases filed by Union of India – Engagement of huge number of lawyers for the matter involvin…

24 April 2018 · Dismissed · Madan B. Lokur, Deepak Gupta

Civil SC Reportable ✓ HN

The Commissioner vs Mahindra and Mahindra Ltd. Thrg. M.D.

Income Tax Act, 1961 – ss. 28(iv) and 41(1) – Waived of loan amount, taxability – Sum of Rs. 57,74,064/- due by assessee to a Company – Late…

24 April 2018 · Dismissed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

Ram Pal Singh vs State of U.P. & Ors.

Uttar Pradesh Kshettra Panchayats and Zila Panchayats Adhiniyam, 1961: ss. 6(1)(b) and 15 r/w r. 3(3) of Uttar Pradesh Kshettra Panchayats a…

24 April 2018 · Dismissed · Madan B. Lokur, Deepak Gupta

Civil SC Reportable ✓ HN

Ramsingbhai (Ramsangbhai) Jerambhai vs The State of Gujarat and Anr.

Land Acquisition Act, 1894 – s.28A – Re-determination of the amount of compensation on the basis of the award of the court – Application u/s…

24 April 2018 · Dismissed · Kurian Joseph, Mohan M. Shantanagoudar, Navin Sinha

Civil SC Reportable ✓ HN

Income Tax Officer Ward No. 16 (2) vs M/s Techspan India Private Ltd. & Anr.

Income Tax Act, 1961 – s.147 – Scope of – Held: s.147 empowers the Assessing authority to re-assess any income on the ground which was not b…

24 April 2018 · Dismissed · R.K. Agrawal, Mohan M. Shantanagoudar

Civil SC Reportable ✓ HN

Tapan Kumar Dutta vs Commissioner of Income Tax, West Bengal

Income Tax Act, 1961 – ss.158BD – Undisclosed income belonging to any person other than the searched person – Jurisdiction of assessing offi…

24 April 2018 · Dismissed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

Cheran Properties Limited vs Kasturi and Sons Limited and Ors.

Arbitration and Conciliation Act, 1996: ss. 35, 36, 7 – Finality of awards – Enforcement – Arbitration agreement – Binding on third parties…

24 April 2018 · Dismissed · Dipak Misra, D.Y. Chandrachud, A.M. Khanwilkar

Civil SC Reportable ✓ HN

Commissioner of Income Tax-Vi vs Virtual Soft Systems Ltd.

Income Tax Act, 1961 – Deduction on account of lease equalization charges from lease rental income – Entitlement for – Held: The bifurcation…

24 April 2018 · Allowed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

Commissioner of Income Tax, Delhi-1 vs M/s Container Corporation of India Ltd.

Income Tax Act, 1961 – s.80-IA – Deduction under s.80-IA on the profits earned from the Inland Container Depots – Held: The ICDs are Inland…

24 April 2018 · Disposed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

Deputy Commissioner of Income Tax, Chennai vs T. Jayachandran

Income Tax Act, 1961 – Additional interest – Respondent, an approved broker for Indian Bank – Case of revenue was that Indian Bank raised it…

24 April 2018 · Disposed · R.K. Agrawal, Navin Sinha