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Supreme Court Upholds Punjab Religious Premises Act as Valid Classification Under Article 14. Tenants of Religious Institutions Not Entitled to Rent Control Protection as Religious Property Requires Summary Eviction Procedure to Prevent Maladministration....

The case involves an appeal by tenants occupying shops in Gurudwara Singh Sabha, Mandi Gobindgarh, Punjab, challenging the constitutional validity of the Punjab Religious Premises and Land (Eviction a...

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Supreme Court Dismisses Appeal in Capital Gains Tax Case — Transfer of Property Not Completed Under Section 2(47)(v) of Income Tax Act, 1961. Agreement to Sell and Power of Attorney Did Not Confer Possession or Part Performance Under Section 53A of Transfer of Property Act, 1882....

The appellant-assessee, M/s Seshasayee Steels P. Ltd., entered into an agreement to sell on 15.05.1998 with Vijay Santhi Builders Ltd. for sale of land measuring approximately 100 grounds for Rs.5.5 c...

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Supreme Court Allows State's Appeal in Invalid Pension Case — Qualifying Service of Ten Years Must Be Satisfied Under Orissa Civil Services (Pension) Rules, 1992. Invalid Pension Under Rule 39 Cannot Be Granted Without Meeting the Minimum Qualifying Service Prescribed Under Rule 47....

The Supreme Court allowed the appeal filed by the State of Odisha against the judgment of the Orissa High Court, which had upheld the Odisha Administrative Tribunal's order granting invalid pension to...

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Supreme Court Allows Appeal in Sales Tax Dispute Over Time Charter Agreement — Holds That Time Charter Is a Service Contract, Not Transfer of Right to Use Goods. The Court ruled that a time charter does not involve transfer of possession or control, thus not taxable under Section 5C of Karnataka Sales Tax Act, 1957....

The appellant, The Great Eastern Shipping Co. Ltd., owned a tug named 'Kumari Tarini' and entered into a Time Charter Agreement dated 8.1.1998 with the New Mangalore Port Trust for six months. The agr...

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Supreme Court Allows Appeal Against Remand Order in Arbitration Dispute. High Court Exceeded Jurisdiction Under Section 37 by Remanding Matter to Arbitrator Despite Consent of Parties to Dispense with Cross-Examination....

The dispute arose out of a joint venture agreement dated 14.12.1996 between the appellants (joint owners of land) and the respondent (a construction company) for developing a residential-cum-commercia...

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Supreme Court Allows Revenue's Appeal in CENVAT Credit Dispute — Holds That Credit on Inputs Used in Manufacture of Exempted Goods Is Not Permissible Under CENVAT Credit Rules, 2002. The Court Resolves Conflict Between Earlier Decisions by Distinguishing MODVAT and CENVAT Schemes, Denying Credit for LSHS Used as Fuel in Producing Exempted Fertilizer....

The case involves a reference to a larger Bench of the Supreme Court to resolve an apparent conflict between two decisions: Commissioner of Central Excise, Vadodara v. Gujarat State Fertilizers and Ch...