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Supreme Court Restores Single Judge's Order in Construction Dispute — Contractor's Claims for Escalation Charges Validated. The contractor was entitled to escalation charges due to delays caused by the respondent, and the No Claim Certificate was issued under duress....

The dispute arose between a contractor and Pawanhans Helicopters Pvt. Ltd., a government undertaking, regarding the execution of construction work for a compound wall and a bridge. The contractor's te...

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Supreme Court Dismisses Appeals in Customs Duty Evasion Case — Upholds High Court's Judgment. The court found that the appellant was not entitled to immunity under the KVSS 1998 as he was not the declarant and the acts complained of were outside the declaration....

The case involved appeals by M. Natarajan against the dismissal of his Criminal Revision Case and Criminal Original Petition by the Madras High Court. The controversy arose from the importation of a T...

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Supreme Court Allows Appeal Challenging High Court's Direction for Departmental Proceedings. High Court Exceeded Jurisdiction by Directing Disciplinary Action Against Government Employee in Maintenance Case Under Section 125 of Code of Criminal Procedure, 1973....

The appeal arose from an order of the Calcutta High Court concerning maintenance under Section 125 of the Code of Criminal Procedure, 1973. The appellant, Tarakanath Kar, was married to Chandana on 16...

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Supreme Court Dismisses Appeal Against High Court's Substitution Order Due to Lack of Rights. Substitution Application Does Not Create Rights for Appellant, Retaining Ability to Contest Legal Status of Substituted Party....

The Supreme Court of India addressed a civil appeal concerning the substitution of a party in an ongoing litigation. The appellants, Sanjay Kapoor and another, challenged an order from the High Court ...

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Supreme Court Allows Appeal in Civil Matter Regarding Impleading of Co-Plaintiff. The Trial Court's order to implead a temple as co-plaintiff was found improper under Order 1 Rule 10 of the Code of Civil Procedure, 1908....

The dispute arose from a civil suit filed by M. Venkata Raju against Teegala Annapurna for arrears of rent. During the proceedings, Teegala Annapurna sought to implead the Vigneswara Swami Vari Temple...

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Supreme Court Allows Appeal for Additional Evidence in Mortgage Redemption Case. The court determined that the onus of proving limitation was incorrectly placed on the defendants, allowing for additional evidence to establish the mortgage date....

The case involved a dispute over the redemption of a mortgage concerning property admeasuring 58 kanals 11 marlas. The original mortgage transaction was executed by predecessors of the parties, but th...

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Supreme Court Remits Matter for Fresh Consideration on Revenue vs. Capital Expenditure Due to Ambiguity in Applicability of Section 35AB. The court found that the nature of the expenditure must be determined before applying Section 35AB of the Income Tax Act, 1961....

The Supreme Court addressed a civil appeal filed by the Revenue against an order from the Punjab & Haryana High Court concerning the tax treatment of royalty payments made by M/s. Swaraj Engines Ltd. ...

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Supreme Court Allows Appeals in Income Tax Matter — High Court's Dismissal Set Aside. The Supreme Court found that the High Court erred in dismissing the appeals without addressing substantial questions of law regarding the deductibility of interest payments under Section 36(1)(iii) of the Income Tax Act, 1961....

The case involved appeals filed by the Department against the Gujarat High Court's decision regarding the deductibility of interest paid by the assessee on borrowed funds used to acquire shares of Ahm...

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Supreme Court Allows Appeal in Income Tax Matter — Remits Case for Fresh Examination. The court identified a substantial question of law regarding the interpretation of the Income-tax Rules, necessitating a fresh examination of whether the assessee was in the business of hiring out trucks....

The dispute arose from a Civil Appeal filed by the Commissioner of Income Tax, Gujarat, against the Gujarat High Court's judgment regarding the entitlement of the respondent-assessee to claim deprecia...

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Supreme Court Upholds Taxability of REP Licences Under Sales Tax Laws — Clarifies Legal Status of Goods. The court affirmed that REP licences are taxable under sales tax as they are goods, distinguishing them from actionable claims....

The case involved a challenge to the taxability of REP licences and DEPB under various Sales Tax Acts. The appellants contended that REP licences, granted under the Import and Export Policy, were not ...