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Supreme Court Upholds Arbitration Clause in Civil Appeal — Clarifies Judicial Power of Chief Justice in Arbitration Matters. The court established that the Chief Justice's role under Section 11(6) of the Arbitration and Conciliation Act, 1996 is judicial, allowing for proper delegation and clarifying the validity of past appointments....

The dispute arose from a work order issued by the respondent to the appellant, which included an arbitration clause. Following a notice of demand that was refused, the appellant sought arbitration, le...

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Supreme Court Dismisses Appeal by Union of India Against Appointment of Arbitrator. The court ruled that the right to appoint an arbitrator ceases once a Section 11(6) petition is filed, rendering subsequent appointments invalid....

The dispute arose between the Union of India and M/s. Bharat Battery Manufacturing Co. (P) Ltd. regarding the appointment of an arbitrator under a rate contract for the supply of batteries. The respon...

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Supreme Court Allows Department's Appeal in Income Tax Case — Clarifies Scope of Current Repairs. The court held that the replacement of entire machines constituted capital expenditure, not current repairs under Section 31(i) of the Income Tax Act, 1961....

The case involved a dispute regarding the entitlement of M/s Saravana Spinning Mills Pvt. Ltd. to claim deductions for modernization and replacement expenses under Section 31(i) of the Income Tax Act,...

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Supreme Court Upholds Department's Appeal in Income Tax Case Due to Misuse of Company Name for Loans. The Tribunal's finding that loans were for directors and not the company was rejected, affirming the obligation to deduct TDS under Section 194A of the Income-tax Act, 1961....

The case involved an appeal by the Commissioner of Income Tax against the decision of the Income Tax Appellate Tribunal regarding the obligation of the assessee-company to deduct tax at source (TDS) u...

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Supreme Court Remits Acquittal Case for Fresh Consideration Due to Inadequate Evidence Analysis. High Court's Acquittal Overturned for Failing to Properly Evaluate Trial Court Findings in Death Sentence Reference....

The case involved an appeal by the State of U.P against the acquittal of Govind Das and another by the Allahabad High Court, which had overturned their conviction for murder under Section 302 IPC. The...

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Supreme Court Remits Case for Fresh Consideration After Acquittal by High Court. High Court's Acquittal Found Unsupportable Due to Lack of Evidence Analysis and Justification....

The case involved an appeal by the State of U.P against the acquittal of Govind Das @ Gudda and another by the Allahabad High Court. The respondents were previously convicted by the Additional Session...

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Supreme Court Dismisses Employer's Appeal in Voluntary Retirement Scheme Case Due to Valid Revocation of Offer. Revocation of Voluntary Retirement Offer Before Acceptance Validates Employee's Withdrawal Under Clause VIII(d) of the Scheme....

The case involved an appeal by the Food Corporation of India against a decision of the Punjab and Haryana High Court, which quashed the order of voluntary retirement accepted from the respondent, an e...

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Supreme Court Dismisses State's Appeal Against Recognition Certificate Withdrawal in Trade Tax Case — Upholds Assessee's Right to Concessional Rate....

The case involved a dispute between the State of U.P. and M/s. P.N.C. Construction Co. Ltd. regarding the withdrawal of a recognition certificate under the U.P. Trade Tax Act, 1948. The assessee, a pu...

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Supreme Court Dismisses Appeal by Commissioner of Central Excise in Excise Duty Exemption Case — Interpretation of Notification No. 14/2002-CE....

The dispute arose from an appeal filed by the Commissioner of Central Excise regarding the interpretation of Notification No. 14/2002-CE, which granted exemptions on certain goods, including grey fabr...

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Supreme Court Dismisses Appeal in Voluntary Retirement Case Due to Revocation Before Acceptance. Revocation of Offer Upheld as Valid Under Clause VIII(d) of the Scheme....

The case involved an appeal by the Food Corporation of India against a decision of the Punjab and Haryana High Court which quashed the acceptance of an employee's voluntary retirement application. The...