M/s Eureka Builders & Ors. vs Gulabchand S/O Veljee Dand Since Deceased by L.Rs. & Ors. etc. etc.
SC · 3 May 2018
[2018] 4 S.C.R. 779 : 2018 INSC 447
Karnataka Village Abolition Act, 1961: Grant of property and re-grant of property in favour of the original holders by the State – Devolution on holders – Held: Person can only transfer to other person a right, title or…
Murugan vs State of Tamil Nadu
SC · 2 May 2018
[2018] 5 S.C.R. 677 : 2018 INSC 440
Penal Code, 1860: ss. 364 and 302/34 –Kidnapping or abducting in order to murder – On facts, father not agreeing to proposal of main accused of marriage with his daughter – On the fateful day, main accused alongwith the…
Commissioner of Income Tax, Chennai vs S. Ajit Kumar
SC · 2 May 2018
[2018] 5 S.C.R. 710 : 2018 INSC 439
COMMISSIONER OF INCOME TAX, CHENNAI v. S. AJIT KUMAR (Civil Appeal No. 10164 of 2010) MAY 02, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Income Tax Act, 1961 – s. 158BB, 158 BH and 133A – Undisclosed income of the…
Chandra Bhawan Singh vs The State of Uttar Pradesh
SC · 1 May 2018
[2018] 5 S.C.R. 646 : 2018 INSC 435
CHANDRA BHAWAN SINGH v. THE STATE OF UTTAR PRADESH (Criminal Appeal No. 654 of 2018) MAY 01, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Penal Code, 1860: s. 302/34 – Prosecution under – Of four accused – Circumsta…
Commissioner of Income Tax, Karnal (Haryana) vs M/s Carpet India, Panipat (Haryana)
SC · 27 April 2018
[2018] 7 S.C.R. 1092 : 2018 INSC 423
Income Tax Act, 1961 – ss.80HHC (1A) & (3A) a/w Explanation (baa) to s.80HHC and s.28(iiia) to (iiie) – Manner of computation of deduction under s.80HHC, in case of supporting manufacturer selling goods to an Export Hous…
Naresh & Ors. vs The State of Uttarakhand & Ors.
SC · 25 April 2018
[2018] 3 S.C.R. 940 : 2018 INSC 417
Penal Code, 1860 – ss.307/34, 323/34, 324/34 and 504 – Four accused – Prosecution case was that the accused persons attacked the victim with axe and caused injuries to him on his body – The injuries were abrasion, contus…
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…
Deputy Commissioner of Income Tax, Chennai vs T. Jayachandran
SC · 24 April 2018
[2018] 5 S.C.R. 619 : 2018 INSC 401
Income Tax Act, 1961 – Additional interest – Respondent, an approved broker for Indian Bank – Case of revenue was that Indian Bank raised its funds by way of receiving amount from the PSU and making fixed term deposit on…
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…
Commissioner of Income Tax, Central-Iii vs Hcl Technologies Ltd.
SC · 24 April 2018
[2018] 7 S.C.R. 1079 : 2018 INSC 398
Income Tax Act, 1961 – ss.10A, 80HHC and 80HHE – Claim of certain expenses attributable to the delivery of software outside India or in providing technical services from ‘total turnover’ by the Respondent u/s. 10A of the…
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…