Shiv Singh & Ors. vs State of Himachal Pradesh & Ors.
SC · 25 April 2018
[2018] 3 S.C.R. 947 : 2018 INSC 415
Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – s.15(2) – Non-compliance of, effect – Objections filed by the land owners challenging proposed acquisition – No…
Sri Y.P. Sudhanva Reddy & Ors. vs The Chairman and Managing Director, Karnataka Milk Federation etc.
SC · 25 April 2018
[2018] 6 S.C.R. 853 : 2018 INSC 414
Possession – Appellants’ father had filed a suit for permanent injunction against the respondent in relation to the suit land, which was dismissed by the trial Court – After death of their father, appellants again filed…
B. L. Passi vs Commissioner of Income Tax, Delhi
SC · 24 April 2018
[2018] 3 S.C.R. 496 : 2018 INSC 397
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 commercial knowledge about the Indian Automobile Industry, information about mark…
The Commissioner vs Mahindra and Mahindra Ltd. Thrg. M.D.
SC · 24 April 2018
[2018] 3 S.C.R. 951 : 2018 INSC 409
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 – Later on waiver of loan by creditor-lender – Whether taxable as a perquisite u/s. 28…
Commissioner of Income Tax-Vi vs Virtual Soft Systems Ltd.
SC · 24 April 2018
[2018] 5 S.C.R. 595 : 2018 INSC 399
Income Tax Act, 1961 – Deduction on account of lease equalization charges from lease rental income – Entitlement for – Held: The bifurcation of the lease rental is, by no stretch of imagination, an artificial calculation…
Commissioner of Income Tax Kolkata Xii vs M/s Calcutta Export Company
SC · 24 April 2018
[2018] 5 S.C.R. 731 : 2018 INSC 411
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-assessee, a partnership firm and a manufacturer and exporter of casting materials,…
Addl. Commissioner of Income Tax vs Bharat V. Patel
SC · 24 April 2018
[2018] 7 S.C.R. 1067 : 2018 INSC 406
Income Tax Act, 1961 – s.17(2) – ‘Perquisite’ – Amendment thereto, if retrospective – Respondent, Chairman and MD of Procter and Gamble (P&G), India (subsidiary of (P&G) USA) was issued Stock Appreciation Rights (SARs) b…
Paradeep Phosphates Limited vs State of Orissa & Ors.
SC · 19 April 2018
[2018] 3 S.C.R. 507 : 2018 INSC 377
Industrial Disputes Act, 1947: s.9A – Change in conditions of service – In 1998, due to financial crunch, Government decided to enhance retirement age from 58 to 60 – Appellant-company implemented the said decision of go…
Mahaveer Kumar Jain vs Commissioner of Income Tax, Jaipur
SC · 19 April 2018
[2018] 3 S.C.R. 875 : 2018 INSC 370
Income Tax Act, 1961: s.5 – Taxability under – Of income from lottery – When such income was already taxed under Sikkim State Income Tax Rules, 1948 – Held: A taxing statute should not be interpreted in such a manner tha…
Mangammal @ Thulasi and Anr. vs T.B. Raju and Ors.
SC · 19 April 2018
[2018] 6 S.C.R. 776 : 2018 INSC 372
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.] Hindu Succession Act, 1956 – s.29-A – Right of daughter in coparcenary proper…
Smt. Sudama Devi & Ors. vs Vijay Nath Gupta & Anr.
SC · 17 April 2018
[2018] 3 S.C.R. 446 : 2018 INSC 350
Rent control and eviction: Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972: ss. 20(2)(a), 20(4) proviso – Suit for eviction by plaintiff (respondent) against defendant (appellant) on th…
Manimegalai vs The Special Tahsildar (Land Acquisition Officer) Adi Dravidar Welfare
SC · 16 April 2018
[2018] 3 S.C.R. 1086 : 2018 INSC 344
Land Acquisition Act, 1894 – s.4(1), 5A, 18 – Part of appellant’s land acquired – Land Acquisition Officer awarded compensation of Rs. 400/- per cent of land to the appellant – Subordinate Judge on reference u/s.18, gran…
Sucha Singh Sodhi (D) Thr. Lrs. vs Baldev Raj Walia & Anr.
SC · 13 April 2018
[2018] 3 S.C.R. 324 : 2018 INSC 338
Code of Civil Procedure, 1908: O.II, r.2 – Suit to include the whole claim – On facts, first suit seeking injunction by original plaintiff against respondent no 1 withdrawn with the leave of the court – Later suit for sp…
Gorusu Nagaraju S/O Apparao vs State of Andhra Pradesh
SC · 23 March 2018
[2018] 3 S.C.R. 60 : 2018 INSC 257
GORUSU NAGARAJU S/O APPARAO v. STATE OF ANDHRA PRADESH (Criminal Appeal No. 1032 of 2007) MARCH 23, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Penal Code, 1860: ss.302 and 201 – Murder – Circumstantial evidence –…