All India Bank Officers’ Confederation vs The Regional Manager, Central Bank of India and Others
SC · 7 May 2024
[2024] 5 S.C.R. 906 : 2024 INSC 389
I. Does Section 17(2)(viii) of the Income Tax Act, 1961 and/or Rule 3(7)(i) of the Income Tax Rules, 1962 lead to a delegation of the ‘essential legislative function’ to the Central Board of Direct Taxes? II. Is Rule 3(7…
Bharti Cellular Limited (Now Bharti Airtel Limited) vs Assistant Commissioner of Income Tax, Circle 57, Kolkata and Another
SC · 28 February 2024
[2024] 2 S.C.R. 1001 : 2024 INSC 148
The liability to deduct tax at source u/s.194-H, Income Tax Act, 1961 on the amount which, as per the Revenue, is a commission payable to an agent by the assessees-cellular mobile telephone service providers under the fr…
Case Details Perumal Raja @ Perumal vs State, Rep. by Inspector of Police
SC · 3 January 2024
[2024] 1 S.C.R. 87 : 2024 INSC 13
Accused not formally arrested at the time of giving information if can be deemed to be in the ‘custody’ of the police, admissibility of evidence in terms of s.27, Evidence Act, 1872. Conviction and sentence of the appell…
Case Details DBS Bank Limited Singapore vs Ruchi Soya Industries Limited and Another
SC · 3 January 2024
[2024] 1 S.C.R. 114 : 2024 INSC 14
Whether s.30(2)(b)(ii) of the Insolvency and Bankruptcy Code, 2016, as amended in 2019, entitles the dissenting financial creditor to be paid the minimum value of its security interest; whether the amendments made in the…
Case Details State of West Bengal and Another vs M/s. Chiranjilal (Mineral) Industries of Bagandih and Another
SC · 12 September 2023
[2023] 12 S.C.R. 277 : 2023 INSC 824
Intra-court appeal preferred by the State of West Bengal before the High Court was dismissed with the direction to the Appellant No. 2 – Joint Secretary, Department of Industries, Commerce and Enterprises, West Bengal or…
Case Details Industrial Development Bank of India (Through Stressed Assets Stabilization Fund Constituted by the Government of India) vs Superintendent of Centr
SC · 18 August 2023
[2023] 12 S.C.R. 1052 : 2023 INSC 746
Whether the Customs Act, 1962 creates a first charge overriding the charge in favour of the secured creditor. Customs Act, 1962 – Companies Act, 1956 – ss.529A, 530(1) – Customs duty ‘due and payable’ – ‘relevant date’ –…
Case Details Experion Developers Private Limited vs Himanshu Dewan and Sonali Dewan and Others
SC · 18 August 2023
[2023] 12 S.C.R. 1118 : 2023 INSC 748
Impugned order passed by NCDRC directing the appellant-builder/developer to refund to the respondents-allottees/subsequent buyers, the amount collected towards excess sale area, overruling the contentions of the appellan…
M/s Vistra Itcl (India) Ltd & Ors. vs Mr. Dinkar Venkatasubramanian & Anr.
SC · 4 May 2023
[2023] 6 S.C.R. 806 : 2023 INSC 500
M/S VISTRA ITCL (INDIA) LTD & ORS. v. MR. DINKAR VENKATASUBRAMANIAN & ANR. (Civil Appeal No.3606 of 2020) MAY 04, 2023 [M. R. SHAH AND SANJIV KHANNA, JJ.] Insolvency and Bankruptcy Code, 2016: ss. 30, 52 and 53 – Claim o…