Supreme Court

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Supreme Court Allows CBI Appeal Against High Court Order Quashing FIR in Criminal Conspiracy Case — High Court Exceeded Jurisdiction Under Section 482 CrPC by Conducting Mini Trial. The High Court's observation that charges were not proved at the pre-trial stage was held to be beyond its jurisdiction under Section 482 CrPC....

The Supreme Court allowed appeals filed by the Central Bureau of Investigation (CBI) against a common judgment and order of the Punjab and Haryana High Court at Chandigarh. The High Court had, in exer...

Supreme Court

Supreme Court Allows Default Bail in Gujarat Case — Extension of Investigation Period Without Accused's Presence Invalid. Right to Default Bail Under Section 167(2) CrPC Accrues When First Extension Is Granted Without Accused Being Produced Before Magistrate....

The appellant, an accused in a criminal case, was arrested on 29 January 2022. Under Section 167(2) of the Code of Criminal Procedure, 1973 (CrPC), the investigation was required to be completed withi...

Supreme Court

Supreme Court Allows Appeal of Accused in Murder Case Due to Insanity Defense. Appellant Acquitted Under Section 302 IPC as Evidence Showed Mental Illness Disabling Her from Knowing Nature of Act Under Section 84 IPC and Section 105 Evidence Act, 1872....

The appeal arose from a murder conviction under Section 302 of the Indian Penal Code, 1860, where the appellant, Sumitra Bai, was convicted for killing her father, Mangal Sai. The Additional Sessions ...

Supreme Court

Supreme Court Allows Bank's Appeal in SARFAESI Auction Dispute — Extension of Time Not Binding Without Confirmation Letter. Forfeiture of Earnest Money Upheld Under Rule 9(5) of Security Interest (Enforcement) Rules, 2002....

The Supreme Court allowed the appeal filed by the State Bank of India (the Bank) against the judgment of the Madras High Court. The dispute arose from an e-auction conducted under the Securitization a...

Supreme Court

Supreme Court Allows Assessee's Appeal in Income Tax Deduction Case Under Section 80-IB for Duty Drawback and DEPB Receipts. Court Held That Duty Drawback and DEPB Receipts Are Profits Derived From Business Under Section 80-IB of Income Tax Act, 1961, as They Reimburse Manufacturing and Exporting Costs, Following Meghalaya Steels Limited and Topman Exports Precedents....

The Supreme Court of India heard an appeal by an assessee, a partnership firm engaged in manufacturing and exporting wooden handicraft items, against a judgment of the High Court of Judicature for Raj...

Supreme Court

Supreme Court Allows Assessee's Appeal in VAT Classification Dispute — Mosquito Repellants, Insect Killers, Cleaners, and Antiseptic Liquid Classified Under Respective Entries at 4% VAT Rate. Products like Mortein Mosquito Coil, Mat, Liquid Vaporizer, Mortein Insect Killer, Harpic, Lizol, and Dettol Antiseptic Liquid are held to be classifiable under specific entries of Kerala VAT Act, 2003, attracting 4% tax, not higher residuary rate....

The present appeal arises from a judgment of the Kerala High Court which dismissed the assessee's appeal and upheld the Commissioner's classification of certain products for VAT purposes under the Ker...

Supreme Court

Supreme Court Allows Defendant's Appeal in Specific Performance Suit Regarding Admissibility of Unregistered Agreement. The Court held that an unregistered agreement to sell, though compulsorily registrable under state amendment, is inadmissible as evidence in a suit for specific performance under Section 49 of the Registration Act, 1908, as it does not serve as evidence of a contract affecting property rights....

The background of the dispute involved a civil suit for specific performance of an agreement to sell dated 10.09.2013, filed by the original plaintiff against the original defendant. The facts reveale...

Supreme Court

Supreme Court Allows Appeal in Arbitration Appointment Case — Settlement Agreement Bars Fresh Claims. NTPC's appeal succeeds as the Settlement Agreement dated 27.05.2020 operated as a full and final settlement, extinguishing all disputes under the contract, and the subsequent arbitration application under Section 11(6) of the Arbitration and Conciliation Act, 1996 was an abuse of process....

The present appeal arises out of a decision of the High Court of Delhi allowing the Respondent's application under Section 11(6) of the Arbitration and Conciliation Act, 1996 for the constitution of a...

Supreme Court

Supreme Court Allows Appeals in TDS Penalty Case — Failure to Deposit TDS Not Attracting Penalty Under Section 271C if Reasonable Cause Shown. Belated Remittance of TDS Due to Financial Constraints and Bona Fide Belief Constitutes Reasonable Cause Under Section 273B of Income Tax Act, 1961....

The appeals arose from a common judgment of the Kerala High Court confirming the levy of penalty under Section 271C of the Income Tax Act, 1961 on the appellant-assessee, a software development compan...

Supreme Court

Supreme Court Dismisses Appeals Challenging High Court's Regularization Order in Education Council Case. Division Bench's Reversal of Single Judge's Dismissal Upheld as Statutory Scheme Under Bihar Intermediate Education Council (Repeal) Act, 2007 Mandated Regularization Consideration for Long-Serving Employees....

The dispute originated from the regularization of employees who had worked for the Bihar Intermediate Education Council. The employees were initially hired by N.I.C.T. Computing System Private Limited...

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Supreme Court

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Supreme Court Allows Default Bail in Gujarat Case — Extension of Investigation Period Without Accused's Presence Invalid. Right to Default Bail Under Section 167(2) CrPC Accrues When First Extension Is Granted Without Accused Being Produced Before Magistrate....

Supreme Court Allows Appeal of Accused in Murder Case Due to Insanity Defense. Appellant Acquitted Under Section 302 IPC as Evidence Showed Mental Illness Disabling Her from Knowing Nature of Act Under Section 84 IPC and Section 105 Evidence Act, 1872....

Supreme Court Allows Bank's Appeal in SARFAESI Auction Dispute — Extension of Time Not Binding Without Confirmation Letter. Forfeiture of Earnest Money Upheld Under Rule 9(5) of Security Interest (Enforcement) Rules, 2002....

Supreme Court Allows Appeals in TDS Penalty Case — Failure to Deposit TDS Not Attracting Penalty Under Section 271C if Reasonable Cause Shown. Belated Remittance of TDS Due to Financial Constraints and Bona Fide Belief Constitutes Reasonable Cause Under Section 273B of Income Tax Act, 1961....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Karnataka High Court Examines Revision Against Concurrent Conviction in Cheque Dishonour C...

High Court of Karnataka Hears Petitioners in Food Safety and Standards Act Case Seeking Qu...

Supreme Court Upholds Directions for Expedited Construction of Limited Use Subway at Level...

Supreme Court Dismisses Special Leave Petition Against High Court Order Denying GPF Benefi...

Supreme Court Quashes Accused in SC/ST Act Case Due to Lack of Public View Element. Essent...

Supreme Court Restores Interim Maintenance Award for Minor Daughters in Section 125 CrPC C...

Supreme Court Partly Allows Appeals Against High Court Orders Concerning Execution and Sta...