Supreme Court

Scroll Down To Discover

Sort by:

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Income Tax Department's Priority Over Stock Exchange Claims — Clarifies Attachment of Defaulter's Assets....

The case arose from the declaration of a member of the Stock Exchange, Shri Suresh Damji Shah, as a defaulter due to failure to meet obligations. The Income Tax Department claimed priority over debts ...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Appeal Against Conviction Under Explosive Substances Act and TADA Due to Established Possession of Explosives. Conviction Affirmed as Evidence Established Appellant's Involvement in Terrorist Activities Under Sections 3 and 4 of the Explosive Substances Act, 1908 and Sections 3 and 5 of TADA....

The case involved Karamjit Singh, who appealed against his conviction under the Explosive Substances Act and the Terrorist and Disruptive Activities (Prevention) Act (TADA). The prosecution alleged th...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Appellant in Income Tax Dispute — Capital Gains from Compulsory Acquisition Exempt from Tax. The court ruled that capital gains from compulsory acquisition of agricultural land were not part of distributable income under Section 104 of the Income Tax Act, 1961....

The case involved a dispute between a company engaged in agricultural activities and the Commissioner of Income Tax regarding the levy of income tax under Section 104 of the Income Tax Act, 1961 for t...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Appeal Against Conviction Under Explosive Substances Act and TADA Due to Established Evidence. Conviction Upheld as Evidence of Possession and Involvement in Terrorism was Sufficient Under Sections 3, 4 of the Explosive Substances Act, 1908 and Sections 3, 5 of TADA, 1987....

The case involved Karamjit Singh, who appealed against his conviction under the Explosive Substances Act and the Terrorist and Disruptive Activities (Prevention) Act (TADA). The prosecution alleged th...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Appeal Against Conviction Under Explosive Substances Act and TADA — Conviction Upheld Based on Strong Evidence....

The case involved Karamjit Singh, who was convicted under the Explosive Substances Act and the Terrorist and Disruptive Activities (Prevention) Act (TADA) for possession of explosives and involvement ...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Co-operative Society's Challenge to Income Tax Amendment — Retrospective Taxation Invalidated. The amendment to Section 80P(2)(a)(iii) was found to be valid but not applicable to past assessments....

The dispute arose between a co-operative society and the Union of India regarding the constitutional validity of an amendment to Section 80P(2)(a)(iii) of the Income Tax Act, 1961. The appellant, a co...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Appeal on Classification of Massage Oil Under Excise Duty. The court affirmed that the product, primarily for skin care and massage, does not qualify as a medicament under the Central Excise and Salt Act, 1944....

The dispute arose between a manufacturing company and the Collector of Central Excise regarding the classification of Ad-vitamin Massage Oil Forte for excise duty purposes. The appellant, M/s Sunny In...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Co-operative Society's Challenge to Income Tax Amendment — Retrospective Taxation Invalidated. The amendment to Section 80P(2)(a)(iii) was deemed unconstitutional as it imposed a tax burden retrospectively on apex societies....

The dispute arose between a co-operative society and the Union of India regarding the constitutional validity of an amendment to Section 80P(2)(a)(iii) of the Income Tax Act, 1961. The appellant, a co...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Appeal on Classification of Massage Oil under Excise Duty. The court affirmed that the product, primarily for skin care, does not qualify as a medicament under the Central Excise and Salt Act, 1944....

The dispute involved M/s Sunny Industries Private Ltd. challenging the classification of its product, Ad-vitamin Massage Oil Forte, for excise duty purposes. The appellant contended that the product, ...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Petition Challenging Formation of New Railway Zones — Upholds Government's Policy Decision. The court found that the formation of new railway zones was justified based on efficiency and financial viability as per Section 3 of the Railways Act, 1989....

The case involved a challenge by the Federation of Railway Officers Association against the formation of seven new railway zones by the Union of India. The petitioners contended that the formation was...