Pr. Commissioner of Income Tax – I, Chandigarh vs M/s. Abc Papers Limited
SC · 18 August 2022
[2022] 17 S.C.R. 1058 : 2022 INSC 844
PR. COMMISSIONER OF INCOME TAX – I, CHANDIGARH v. M/S. ABC PAPERS LIMITED (Civil Appeal No. 4252 of 2022) AUGUST 18, 2022 [UDAY UMESH LALIT, S. RAVINDRA BHAT AND PAMIDIGHANTAM SRI NARASIMHA JJ.] IncomeTax Act, 1961– ss.2…
Noor Mohammed vs Khurram Pasha
SC · 2 August 2022
[2022] 6 S.C.R. 860 : 2022 INSC 779
Negotiable Instruments Act, 1881 – s.143A – Mandate of – Failure to deposit interim compensation in terms of s.143A and its effect, if any, on the right of accused to cross-examine witnesses examined on behalf of the com…
Mohammad Irfan vs State of Karnataka
SC · 11 July 2022
[2022] 10 S.C.R. 827 : 2022 INSC 664
Penal Code, 1860: ss.121 and 121 A – Conspiracy to commit offences punishable by s.121 – Prosecution case that the Investigating Officer, while investigating incident of shoot-out occurred at Indian Institute of Science,…
Manoj & Ors. vs State of Madhya Pradesh
SC · 20 May 2022
[2022] 9 S.C.R. 452 : 2022 INSC 606
Sentence / Sentencing – Penal Code, 1860 – ss.302, 397 – Triple murder, in course of robbery – Three accused – Trial Court convicted the accused-appellants u/s. 302 IPC and imposed death penalty on them – High Court conf…
State of Himachal Pradesh & Ors. vs Raj Kumar & Ors.
SC · 20 May 2022
[2022] 15 S.C.R. 847 : 2022 INSC 605
Service Law: Himachal Pradesh Recruitment and Promotion Rules, 1966 – H.P. Labour and Employment Department, Labour Officers, Class–II (Gazetted) Ministerial Services R & P Rules, 2006 – Conditions of service of public s…
In Re: Expeditious Trial of Cases Under Section 138 of N.I. Act 1881 vs .
SC · 19 May 2022
[2022] 3 S.C.R. 276 : 2021 INSC 257
IN RE: EXPEDITIOUS TRIAL OF CASES UNDER SECTION 138 OF N.I. ACT 1881 (Suo Motu Writ (Criminal) No. 2 of 2020) MAY 19, 2022 [L. NAGESWARA RAO, B. R. GAVAI AND S. RAVINDRA BHAT, JJ.] Negotiable Instruments Act, 1881 – s.13…
Mohd. Firoz vs State of Madhya Pradesh
SC · 19 April 2022
[2022] 19 S.C.R. 168 : 2022 INSC 429
Penal Code, 1860 – Ss. 302, 376(2)(i), 376(2)(m), 363, 366, 376A – Protection of Children from Sexual Offences Act, 2012 (POCSO) – ss. 5 (i), 5 (m), 6 – Evidence Act, 1872 – s. 106 – Code of Criminal Procedure, 1973 – ss…
Experion Developers Pvt. Ltd. vs Sushma Ashok Shiroor
SC · 7 April 2022
[2022] 5 S.C.R. 590 : 2022 INSC 404
Consumer Protection Act, 1986 – ss. 23, 14 – Failure on part of developer to deliver possession of apartment to the consumer within the time stipulated as per the Apartment Buyers Agreement – The consumer, against such f…
Principal Commissioner of Income Tax (Central) – 2 vs M/s. Mahagun Realtors (P) Ltd.
SC · 5 April 2022
[2022] 4 S.C.R. 502 : 2022 INSC 389
Income Tax Act, 1961 – ss. 2(1A), 2(31) and 170(2) – Amalgamation of companies – Effect of amalgamation in the context of income tax – Held: The combined effect of s.394(2) of the Companies Act, 1956, s.2(1A) and various…
Deputy Commissioner of Income Tax (Central) Circle 1(2) vs M/s. M. R. Shah Logistics Pvt. Ltd.
SC · 28 March 2022
[2022] 14 S.C.R. 1078 : 2022 INSC 349
Income Tax Act,1961– ss.147, 148, 143 – “Reasons to believe” – Finance Act, 2016 – Chapter IX- Income Declaration Scheme (IDS) – Search proceedings were conducted by Revenue at the office premises of one ‘SCS’ wherein se…
The Vice Chairman Delhi Development Authority vs Narender Kumar & Ors.
SC · 8 March 2022
[2022] 4 S.C.R. 480 : 2022 INSC 276
Service Law: Delhi Development Authority – Assured Career Progression Scheme – In the instant case, the employees (respondents) sought applicability of Assured Career Progression Scheme, which if applies, will give them…
M/s Apex Laboratories Pvt. Ltd. vs Deputy Commissioner of Income Tax, Large Tax Payer Unit- II
SC · 22 February 2022
[2022] 2 S.C.R. 126 : 2022 INSC 216
Income Tax Act, 1961: s.37(1), Explanation 1 – Pharmaceutical companies gifting freebies to doctors etc. is clearly prohibited by law and not allowed to be claimed as a deduction under s.37(1) of the Act – An amendment t…
Hotel Priya, a Proprietorship vs State of Maharashtra & Ors.
SC · 18 February 2022
[2022] 16 S.C.R. 322 : 2022 INSC 206
Licensing and Performance for Public Amusement including Cabaret Performance, Melas and Tamashas Rules, 1960 – rr.108, 109, 120, 122 and 123 – Constitution of India – Article 15(1), 19(1)(g) – Impugned conditions inter a…
R. Muthukumar & Ors. vs The Chairman and Managing Director Tangedco & Ors.
SC · 7 February 2022
[2022] 1 S.C.R. 577 : 2022 INSC 157
Service Law: Concession-based orders – Public employer conceding in course of proceedings to a compromise – Such compromise, when not justified – Held: Fairness demands that public bodies, as model employers, do not purs…