Indian Court Judgments — 2023

Civil SC Reportable ✓ HN

Ntpc Ltd. vs M/s Spml Infra Ltd.

Arbitration and Conciliation Act 1996 : s. 11(6) – Constitution of arbitral tribunal – Arbitiability of the dispute – Contract between the p…

10 April 2023 · Allowed · D.Y. Chandrachud, Pamidighantam Sri Narasimha

Civil SC Reportable ✓ HN

Rajalakshmi vs The Special Tahsildar (La) Koyilandy & Another

Land Acquisition Act, 1894 – Just and fair compensation – Lands in question were acquired for setting up of an IT Park – Many landowners acc…

10 April 2023 · Disposed · M.R. Shah, C.T. Ravikumar

Civil SC Reportable ✓ HN

The Registrar General, High Court of Karnataka and Anr. vs Sri M. Narasimha Prasad

Service Law – Respondent was appointed as a Civil Judge (Junior Division) – Respondent was suspended from service on allegations of gross mi…

10 April 2023 · Allowed · V. Ramasubramanian, Pankaj Mithal

Civil SC Reportable ✓ HN

M/s Reckitt Benckiser (India) Ltd. vs Commissioner Commercial Taxes & Ors.

Kerala VAT Act, 2003 – s. 6(1)(d), Entry No.44(5)of the III Schedule – Entry 27(4) and 66 of notification SRO 82/06 – Appellant’s case that…

10 April 2023 · Partly allowed · M.R. Shah, Krishna Murari

Civil SC Reportable ✓ HN

Commissioner of Customs, Central Excise & Service Tax vs M/s Suzlon Energy Ltd.

Finance Act, 1994 – ss.65(35b), 65(105)(zzzzd) – “design services” – Respondent engaged in manufacture of Wind Turbine Generator (WTG), ente…

10 April 2023 · Disposed · M.R. Shah, Krishna Murari

Civil SC Reportable ✓ HN

M/s. Saraf Exports vs Commissioner of Income Tax, Jaipur-Iii

Income Tax Act, 1961 – ss.80-IB and 28 – Deduction u/s 80IB – Denial of – For AY 2008-09 the respondent-assessee (partnership firm) filed it…

10 April 2023 · Dismissed · M.R. Shah, B.V. Nagarathna

Civil SC Reportable ✓ HN

Bhimashankar Sahakari Sakkare Karkhane Niyamita vs Walchandnagar Industries Ltd. (Wil)

Arbitration and Conciliation Act, 1996 – s.34(3) – Limitation Act, 1963 – s.2(j) r/w s.4 – “period of limitation” – General Clauses Act, 189…

10 April 2023 · Dismissed · M.R. Shah, Krishna Murari

Civil SC Reportable ✓ HN

M/s Us Technologies International Pvt. Ltd. vs The Commissioner of Income Tax

Income Tax Act, 1961 – s.271C – Interpretation of – Belated remittance of the TDS after deduction, such assessee if liable to pay penalty u/…

10 April 2023 · Allowed · M.R. Shah, C.T. Ravikumar

Civil SC Reportable ✓ HN

Authorised Officer State Bank of India vs C. Natarajan & Anr.

Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 : ss. 13(4), 17 – Security Interest (En…

10 April 2023 · Allowed · S. Ravindra Bhat, Dipankar Datta

Civil SC Reportable ✓ HN

Mansarovar Commercial Pvt. Ltd. vs Commissioner of Income Tax, Delhi

Constitution of India – The Constitution (Thirty Sixth Amendment) Act, 1975 – Art. 371-F – Sikkim State Income-Tax Manual, 1948 – Sikkim (Co…

10 April 2023 · Dismissed · M.R. Shah, B.V. Nagarathna

Civil SC Reportable ✓ HN

Income Tax Officer vs Vikram Sujitkumar Bhatia

Income Tax Act, 1961: s.153C – Assessment of income of any other person – Initiation of search u/s.132 prior to the amendment to s.153C – Ap…

6 April 2023 · Allowed · M.R. Shah, Bhushan Ramkrishna Gavai

Civil SC Reportable ✓ HN

Commissioner of Income Tax 7 vs M/s Paville Projects Pvt. Ltd.

Income Tax Act, 1961 – s.263 – Exercise of jurisdiction under – Respondent filed its income tax return for the AY 2007-08, wherein it showed…

6 April 2023 · Allowed · M.R. Shah, A.S. Bopanna

Civil SC Reportable ✓ HN

Haryana Power Purchase Centre vs Sasan Power Ltd. & Ors.

Electricity Laws – Appellate Tribunal for Electricity (APTEL) and Central Electricity Regulatory Commission (CERC), if empowered to disregar…

6 April 2023 · Allowed · K.M. Joseph, B.V. Nagarathna

Civil SC Reportable ✓ HN

Man Singh vs Shamim Ahmed (Dead) Thr. Lrs

Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972: ss.20, 30 – Deposit of rent in court – When – Held: Tena…

5 April 2023 · Dismissed · Aniruddha Bose, Sudhanshu Dhulia

Civil SC Reportable ✓ HN

Madhyamam Broadcasting Limited vs Union of India & Ors.

Constitution of India – Art. 19(1)(a) and 19(2) – Freedom of Speech and Expression – Freedom of Press – Reasonable Restriction – National Se…

5 April 2023 · Allowed · D.Y. Chandrachud, Hima Kohli

Civil SC Reportable ✓ HN

Prem Kishore & Ors. vs Brahm Prakash & Ors.

Code of Civil Procedure, 1908 – s. 11, Or. 7 R. 11, Or, 9 R. 8, Or. 17 R. 3 – Delhi Rent Control Act, 1958 – s. 14(1)(a) – The landlord (ori…

29 March 2023 · Allowed · Sudhanshu Dhulia, J.B. Pardiwala

Civil SC Reportable ✓ HN

Prasanta Kumar Sahoo & Ors. vs Charulata Sahu & Ors.

PRASANTA KUMAR SAHOO & ORS. v. CHARULATA SAHU & ORS. (Civil Appeal No. 2913-2915 of 2018) MARCH 29, 2023 [A. S. BOPANNA AND J. B. PARDIWALA,…

29 March 2023 · Dismissed · A.S. Bopanna, J.B. Pardiwala

Civil SC Reportable ✓ HN

Cce, Aurangabad vs M/s Videocon Industries Ltd. Thr. Its Director

Customs Tariff Act, 1975 – First Schedule – Chapter 90 – LCD panels – Classification of – CESTAT held that the LCD panels imported by assess…

29 March 2023 · Dismissed · S. Ravindra Bhat, Dipankar Datta