M/s. L. R. Brothers Indo Flora Ltd. vs Commissioner of Central Excise
SC · 1 September 2020
[2020] 10 S.C.R. 1043 : 2020 INSC 525
Customs Act, 1962 – Central Excise Act, 1944 – s.3 – Appellant, a 100% Export Oriented Unit (EOU) was engaged in production of cut flowers and flower buds – The 100% EOU is required to export all articles produced by it…
Union of India and Others vs Agricas LLP and Others etc.
SC · 26 August 2020
[2020] 14 S.C.R. 372 : 2020 INSC 508
Foreign Trade (Development and Regulation) Act, 1992 – ss.3(2), 9A – Statutory Scheme of – Notifications, trade notices were issued amending the import policy for peas, pulses shifting them from free to restricted catego…
Raj Pal Singh vs Commissioner of Income-Tax, Haryana, Rohtak
SC · 25 August 2020
[2020] 9 S.C.R. 185 : 2020 INSC 505
Income Tax Act, 1961 – s. 45 – Land Acquisition Act, 1894 – A land was on lease with a college and the lease was to expire on 31.08.1967 – The college moved the State Government for compulsory acquisition of the subject…
Babulal Vardharji Gurjar vs Veer Gurjar Aluminium Industries Pvt. Ltd. & Anr.
SC · 14 August 2020
[2020] 13 S.C.R. 368 : 2020 INSC 490
BABULAL VARDHARJI GURJAR v. VEER GURJAR ALUMINIUM INDUSTRIES PVT. LTD. & ANR. (Civil Appeal No. 6347 of 2019) AUGUST 14, 2020 [A.M. KHANWILKAR AND DINESH MAHESHWARI, JJ.] Insolvency and Bankruptcy Code, 2016 – ss.7 and 2…
M/s. Ultratech Cement Ltd. & Anr. vs State of Rajasthan & Ors.
SC · 17 July 2020
[2020] 7 S.C.R. 392 : 2020 INSC 456
Industrial Development: Capital Investment Subsidy – Under Rajasthan Investment Promotion Scheme 2003 – Clauses 7(i)(a), 7(i)(b), 7(vi) and 7(vii), 10 and 13 – Request by the appellant-Company for customized package of i…
Shakti Bhog Food Industries Ltd. vs The Central Bank of India & Anr.
SC · 5 June 2020
[2020] 6 S.C.R. 538 : 2020 INSC 413
Code of Civil Procedure, 1908 – Or.7, r.11(d) – Limitation Act, 1963 – Art.113 – The appellant filed suit on 23.02.2005 for a decree for rendition of true and correct accounts in respect of the interest/commission charge…
Bangalore Mysore Infrastructure Corridor Area Planning Authority & Anr. vs Nandi Infrastructure Corridor Enterprise Limited & Ors.
SC · 19 May 2020
[2020] 8 S.C.R. 782 : 2020 INSC 399
BANGALORE MYSORE INFRASTRUCTURE CORRIDOR AREA PLANNING AUTHORITY & ANR. v. NANDI INFRASTRUCTURE CORRIDOR ENTERPRISE LIMITED & ORS. (Civil Appeal Nos. 2116-2128/2020) MAY 19, 2020 [A.M. KHANWILKAR AND DINESH MAHESHWARI, J…
Triloki Nath Singh vs Anirudh Singh (D) Thr. Lrs. & Ors.
SC · 6 May 2020
[2020] 4 S.C.R. 650 : 2020 INSC 385
Code of Civil Procedure, 1908 – Or. 23, r. 3 A – The appellantplaintiff, stranger to a Compromise decree, filed suit seeking a declaration that the Compromise decree by the High Court on 15.09.1994 in the second appeal w…
State of Rajasthan vs Mehram & Ors.
SC · 6 May 2020
[2020] 5 S.C.R. 234 : 2020 INSC 384
STATE OF RAJASTHAN v. MEHRAM & ORS. (Criminal Appeal No. 1894 of 2010) MAY 06, 2020 [A. M. KHANWILKAR AND DINESH MAHESHWARI, JJ.] Penal Code, 1860 – Conversion of conviction from s.302 IPC to s.326 IPC – The complainant’…
Kapilaben Ambalal Patel & Ors. vs State of Gujarat & Anr.
SC · 6 May 2020
[2020] 8 S.C.R. 1117 : 2020 INSC 386
Urban Land (Ceiling and Regulation) Act, 1976 – ss.6, 9, 10(1), 10(3), 10(5), 10(6), 11, 20(1)(a), 21, 33 – Appellants/land owners are legal representatives of the original owner of the land in question – Possession of t…
Basir Ahmed Sisodiya vs The Income Tax Officer
SC · 24 April 2020
[2020] 4 S.C.R. 581 : 2020 INSC 352
Income Tax Act, 1961 – ss.68, 143, 144, 145, 271 – Assessing Officer, inter alia, relying on the Balance Sheet and the books of account, added the credits amounting to Rs.2,26,000/- in declared income of the appellant-as…
Union of India & Anr. vs U.A.E. Exchange Centre
SC · 24 April 2020
[2020] 4 S.C.R. 719 : 2020 INSC 354
Income Tax Act, 1961: ss.2(24), 90 – Double Taxation Avoidance Agreement (DTAA) – Respondent, a company incorporated in the UAE was engaged in offering remittance services for transferring amounts from UAE to various pla…