Indian Court Judgments

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

Civil SC Reportable ✓ HN

Commissioner of Income Tax Kolkata Xii vs M/s Calcutta Export Company

Income Tax Act, 1961 – s.40(a)(ia) and ss.139(1), 200(1) – Amendment in s.40(a)(ia) by Finance Act, 2010 – If retrospective – Respondent-ass…

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

Civil SC Reportable ✓ HN

Addl. Commissioner of Income Tax vs Bharat V. Patel

Income Tax Act, 1961 – s.17(2) – ‘Perquisite’ – Amendment thereto, if retrospective – Respondent, Chairman and MD of Procter and Gamble (P&G…

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

Civil SC Reportable ✓ HN

Commissioner of Income Tax, Central-Iii vs Hcl Technologies Ltd.

Income Tax Act, 1961 – ss.10A, 80HHC and 80HHE – Claim of certain expenses attributable to the delivery of software outside India or in prov…

24 April 2018 · Dismissed · R.K. Agrawal, R. Banumathi

Civil SC Reportable ✓ HN

The Gauhati High Court through the Registrar General vs Goto Ete & Others

Judicial Service – Arunachal Pradesh Judicial Service Rules, 2006 – Proviso to r.7 – Consideration for regularisation – Respondent Nos.1 to…

23 April 2018 · Allowed · A.K. Sikri, Ashok Bhushan

Civil SC Reportable ✓ HN

Apollo Zipper India Limited vs W. Newman and Co. Ltd.

Rules of High Court at Calcutta (Original Side), 1914: Chapter XIII-A-Rules 1(B), 6 and 9 – Leave to defend – Permissibility – Suit premises…

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

Civil SC Reportable ✓ HN

Canara Bank vs N. G. Subbaraya Setty & Anr.

Code of Civil Procedure, 1908 – s.11 – Res judicata – General rule and its exceptions – Erroneous decision given on a statutory prohibition…

20 April 2018 · Allowed · Adarsh Kumar Goel, R.F. Nariman

Criminal SC Reportable ✓ HN

Nandakumar & Anr. vs The State of Kerala & Ors.

Habeas Corpus – Writ petition filed by respondent No. 4 alleging that his daughter was in illegal custody of appellant no. 1 and seeking dir…

20 April 2018 · Allowed · A.K. Sikri, Ashok Bhushan

Civil SC Reportable ✓ HN

Anitta Job & Ors. vs The State of Kerala & Ors.

Education/Educational Institutions: Admission – MBBS course – As per High Court’s order, application for admission to be made online – Appel…

20 April 2018 · Allowed · A.K. Sikri, Ashok Bhushan

Civil SC Reportable ✓ HN

Paradeep Phosphates Limited vs State of Orissa & Ors.

Industrial Disputes Act, 1947: s.9A – Change in conditions of service – In 1998, due to financial crunch, Government decided to enhance reti…

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

Civil SC Reportable ✓ HN

M/s. Standard Essential Oil Industries & Anr. vs Forest Range Officer Kasargod & Ors.

Kerela Forest Act, 1961: ss. 61A and 69 – Confiscation by forest officers in certain cases – On facts, order of confiscation of 125 kgs of s…

19 April 2018 · Allowed · R.K. Agrawal, Sanjay Kishan Kaul

Civil SC Reportable ✓ HN

Mahaveer Kumar Jain vs Commissioner of Income Tax, Jaipur

Income Tax Act, 1961: s.5 – Taxability under – Of income from lottery – When such income was already taxed under Sikkim State Income Tax Rul…

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

Civil SC Reportable ✓ HN

M/s Essel Infra Projects Ltd. through Its Authorized Representative vs State of Madhya Pradesh Acting through Its Director

Madhya Pradesh Madhyastham Adhikaran Adhiniyam, 1983: Proceedings under – Time bound disposal of – Held: Since the object of the legislation…

19 April 2018 · Disposed · Adarsh Kumar Goel, R.F. Nariman

Civil SC Reportable ✓ HN

Union of India vs M/s. Varindera Constructions Ltd. etc.

Contract – Clause therein, putting bar on reimbursement of certain payments on account of escalation – Interpretation of – Contract between…

19 April 2018 · Allowed · R.K. Agrawal, Ashok Bhushan

Civil SC Reportable ✓ HN

Mangammal @ Thulasi and Anr. vs T.B. Raju and Ors.

MANGAMMAL @ THULASI AND ANR. v. T.B. RAJU AND ORS. (Civil Appeal No. 1933 of 2009) APRIL 19, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ…

19 April 2018 · Partly allowed · R.K. Agrawal, Abhay Manohar Sapre

Civil SC Reportable ✓ HN

Reji Thomas & Ors. vs The State of Kerala & Ors.

Kerala Cooperative Societies Act, 1969 – s. 69 – Whether the High Court, in exercise of its power u/Art. 226 of the Constitution could exten…

19 April 2018 · Disposed · Kurian Joseph, Mohan M. Shantanagoudar, Navin Sinha