Shri Sukhbir Singh Badal vs Balwant Singh Khera and Ors.
SC · 28 April 2023
[2023] 10 S.C.R. 917 : 2023 INSC 466
Representation of People Act, 1951 – s. 29-A(5) – Sikh Gurudwaras Act, 1925 – Penal Code, 1860 – ss. 420, 463, 465, 466, 467, 468, 471 r/w s. 120B, 191, 192 – Code of Criminal Procedure, 1973 – ss. 202, 204, 315, 482 – A…
Land Acquisition Collector (South) vs Hari Chand and Anr.
SC · 19 April 2023
[2023] 4 S.C.R. 46 : 2023 INSC 395
LAND ACQUISITION COLLECTOR (SOUTH) v. HARI CHAND AND ANR. (Civil Appeal No. 2926 of 2023) APRIL 19, 2023 [M. R. SHAH AND AHSANUDDIN AMANULLAH, JJ.] Right to Fair Compensation and Transparency in Land Acquisition, Rehabil…
Sap Labs India Private Limited vs Income Tax Officer, Circle 6, Bangalore
SC · 19 April 2023
[2023] 4 S.C.R. 430 : 2023 INSC 394
Income Tax Act, 1961 : ss. 92, 92A to 92CA, 92D, 92E, 92F and 260 A – Transfer pricing matters – Arm length price, determination of – Arm length price, determined by the tribunal – Thereafter, determination of the arm’s…
State of Gujarat and Anr. vs M/s. Saw Pipes Ltd.
SC · 17 April 2023
[2023] 6 S.C.R. 479 : 2023 INSC 376
Gujarat Sales Tax Act, 1969 – s. 55A, 45, and 47 – Respondent-assessee was engaged in business of executing indivisible works of undertaking contract of coal tar and enamel coating on pipes – Respondent deposited tax at…
Parsvnath Developers Ltd. vs Gagandeep Brar and Another
SC · 13 April 2023
[2023] 3 S.C.R. 422 : 2023 INSC 370
Consumer Protection Act, 1986: Compensation – Award of, in a flat buyer agreement – Payment to be borne by the developer or by the developer and Housing Board – On facts, in a dispute between the developer and the Housin…
Anil Agarwal Foundation etc. etc. vs State of Orissa and Ors.
SC · 12 April 2023
[2023] 8 S.C.R. 969 : 2023 INSC 361
Land Acquisition Act, 1894 – ss. 4(1), 6, 44B – Land Acquisition Rules, 1963 – rr. 3 & 4 – Acquisition Proceedings – Allotment of land – To Private Company – For setting up of University – Undue Favour to Company – Non-c…
Haryana State Industrial and Infrastructure Development Corporation Ltd. (Hsiidc) & Others vs M/s Honeywell International (India) Pvt. Ltd.
SC · 11 April 2023
[2023] 3 S.C.R. 383 : 2023 INSC 353
Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – s. 24(2) – In first category of cases, the acquisition proceedings were challenged under the 1894 Act, much pri…
National Capital Territory of Delhi & Ors. vs Subhash Chander Khatri & Ors.
SC · 10 April 2023
[2023] 2 S.C.R. 788 : 2023 INSC 339
Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013: s.24(2) – Land acquisition, when deemed to have lapsed – Writ petition by the private respondent-writ petitioner…
Rajalakshmi vs The Special Tahsildar (La) Koyilandy & Another
SC · 10 April 2023
[2023] 2 S.C.R. 870 : 2023 INSC 333
Land Acquisition Act, 1894 – Just and fair compensation – Lands in question were acquired for setting up of an IT Park – Many landowners accepted the compensation at negotiated price of Rs. 1,00,000/- per cent – Present…
M/s Reckitt Benckiser (India) Ltd. vs Commissioner Commercial Taxes & Ors.
SC · 10 April 2023
[2023] 4 S.C.R. 63 : 2023 INSC 328
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 the products (i) Mosquito Mats, Coils and Vaporizers; and (ii) Mortein Insect Ki…
Commissioner of Customs, Central Excise & Service Tax vs M/s Suzlon Energy Ltd.
SC · 10 April 2023
[2023] 4 S.C.R. 324 : 2023 INSC 332
Finance Act, 1994 – ss.65(35b), 65(105)(zzzzd) – “design services” – Respondent engaged in manufacture of Wind Turbine Generator (WTG), entered into a product development and purchase agreement with its sister concern in…
M/s. Saraf Exports vs Commissioner of Income Tax, Jaipur-Iii
SC · 10 April 2023
[2023] 4 S.C.R. 338 : 2023 INSC 331
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 its return declaring its income as nil, claiming deduction of Rs. 70,197/- on acco…
Bhimashankar Sahakari Sakkare Karkhane Niyamita vs Walchandnagar Industries Ltd. (Wil)
SC · 10 April 2023
[2023] 4 S.C.R. 361 : 2023 INSC 335
Arbitration and Conciliation Act, 1996 – s.34(3) – Limitation Act, 1963 – s.2(j) r/w s.4 – “period of limitation” – General Clauses Act, 1897 – s.10 – Application u/s.34(3) – Filing of, after the expiry of 120 days but f…
Mansarovar Commercial Pvt. Ltd. vs Commissioner of Income Tax, Delhi
SC · 10 April 2023
[2023] 8 S.C.R. 452 : 2023 INSC 330
Constitution of India – The Constitution (Thirty Sixth Amendment) Act, 1975 – Art. 371-F – Sikkim State Income-Tax Manual, 1948 – Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987 – Inc…
Pinak Pani Mohanty vs Union of India and Ors.
SC · 29 March 2023
[2023] 3 S.C.R. 778 : 2023 INSC 320
Directions – Union of India, sought directions to transfer an amount of Rs. 5,000 crores out of unutilized amount of Rs. 23,937 crores (lying in “Sahara-SEBI Refund Account) to be disbursed against the legitimate dues of…
State of Punjab vs Dil Bahadur
SC · 28 March 2023
[2023] 3 S.C.R. 766 : 2023 INSC 307
Sentence/Sentencing – Principle of – High Court though confirmed the conviction of the respondent-accused for offences u/ss.279 and 304A, IPC, however, reduced the sentence from two years to eight months – Justification…
Director General, Doordarshan Prasar Bharti Corporation of India & Anr. vs Smt. Magi H Desai
SC · 24 March 2023
[2023] 3 S.C.R. 660 : 2023 INSC 290
Central Civil Services (Pension) Rules, 1972 – rr. 13, 14 – High Court directed that the services of the respondent rendered as contractual/casual shall be liable to be counted as temporary service for calculating the qu…