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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E....

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sri Lanka to conduct the 1996 World Cup Cricket tour...

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Supreme Court Allows Employer's Appeal in Gratuity Dispute — Trust Deed and Scheme Capped Gratuity at Statutory Limit Under Payment of Gratuity Act, 1972. Employer's Gratuity Scheme Did Not Abandon Statutory Ceiling; Employee Entitled Only to Statutory Maximum....

The appeal arose from a dispute between BCH Electric Limited (appellant-employer) and Pradeep Mehra (respondent-employee) regarding the quantum of gratuity payable. The respondent was appointed as Chi...

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Supreme Court Convicts Contemnors for Scandalous Allegations Against Judges in Suo Motu Contempt Proceedings. The Court upheld its inherent power under Article 129 to punish for contempt, rejecting procedural objections under the Contempt of Courts Act, 1971....

The Supreme Court of India initiated suo motu contempt proceedings against Vijay Kurle, Rashid Khan Pathan, and Nilesh Ojha for sending letters containing scandalous and scurrilous allegations against...

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Supreme Court Allows State Appeal, Holds Trustee of Deemed University as Public Servant Under PC Act. Interpretation of 'University' in Section 2(c)(xi) of Prevention of Corruption Act, 1988 includes Deemed Universities....

The Supreme Court allowed the appeal filed by the State of Gujarat against the judgment of the Gujarat High Court which had discharged the respondent, Mansukhbhai Kanjibhai Shah, from charges under th...

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Supreme Court Dismisses State's Appeal in Karnataka Land Reforms Act Case — Plantation Land Exemption Upheld. The Court held that the Land Tribunal's classification of land as plantation was based on spot inspection reports and was not perverse, and that the High Court's refusal to interfere under Article 226 was justified....

The State of Karnataka appealed against a common judgment of the Karnataka High Court dated 7th November 1990, which upheld a decision of the Land Tribunal under the Karnataka Land Reforms Act, 1961. ...

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Supreme Court Upholds Conviction of Three Appellants in Murder Case Based on Eyewitness Testimony and Common Intention. Collective assault resulting in death by stabbing; conviction under Section 302/34 IPC upheld despite minor discrepancies in witness accounts and delay in FIR registration....

The Supreme Court dismissed three appeals arising from a collective assault resulting in the death of Ajay Kumar Sharma on 9th August 1996. The incident began when Sanjeev, riding a two-wheeler, hit a...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires....

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act). The lead case was Civil Appeal No. 2217 of 2011,...

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Supreme Court Dismisses Electricity Board's Appeals in Illegal Disconnection Case — Board Cannot Claim Charges for Period of Its Own Wrongful Act. Initial Disconnection Without Considering Consumer's Instalment Request Violates Section 56 of Electricity Act, 2003....

The appeals arose from a dispute between the Bihar State Electricity Board (appellant) and M/s Iceberg Industries Ltd. (respondent/company) concerning the legality of disconnection of electricity supp...