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Supreme Court Allows Appeal in Income Tax Deduction Case — Clarifies Applicability of Section 80HHC. Citing the principle of proportionality, the court determined that profits from export sales are not a prerequisite for claiming deductions under Section 80HHC....

The dispute arose from a civil appeal concerning the entitlement of a limited company to claim a deduction under Section 80HHC of the Income Tax Act, 1961 for the Assessment Year 1990-91. The company ...

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Supreme Court Dismisses Appeal as Withdrawn in Central Excise Refund Case — Allows Statutory Appeal. The court permitted the respondent to withdraw the writ petition and file a statutory appeal regarding interest on the refund amount under Central Excise Rules, 1944....

The dispute arose from refund claims filed by M/s. Sterlite Industries (India) Ltd. under Rule 57AC(7) of the Central Excise Rules, 1944, for the assessment years 2001-02 and 2002-03. The Gujarat High...

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Supreme Court Sets Aside Land Ceiling Orders Due to Lack of Notice. The reopening of land ceiling proceedings without notice to the land-holder was deemed illegal, affecting the validity of subsequent orders....

The case involved two appeals concerning a land ceiling proceeding reopened under Section 45-B of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act, 1961. Initially...

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Supreme Court Transfers Criminal Case to Special Court in Shimla Due to Jurisdictional Considerations. Transfer of trial was agreed upon by both parties, leading to a directive for expedited proceedings under Section 406 of the Code of Criminal Procedure, 1973....

The case involved a petition under Section 406 of the Code of Criminal Procedure, 1973, seeking the transfer of a criminal trial from the Court of Special Judge, Ambala to a court in Delhi. Upon heari...

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Supreme Court Modifies High Court Order on Back Wages Due to Reinstatement. Court Upheld Employees' Right to Back Wages of Rs.5,00,000/- Following Reinstatement....

The case involved an appeal by Nagpur University against a judgment from the Nagpur Bench of the Bombay High Court regarding the payment of back wages to the respondents, Ajitkumar Umakant Aglawe and ...

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Supreme Court Sets Aside High Court's Rent Increase in Landlord's Appeal Due to Jurisdictional Overreach. The High Court's increase of rent was deemed unjustified as it interfered in eviction proceedings without proper authority....

The case involved an appeal to the Supreme Court concerning interim orders issued by the High Court of Judicature at Allahabad regarding rent increase and eviction proceedings. The appellants, Promod ...

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Supreme Court Upholds Appellants in Companies Act Dispute — Remand for Fresh Hearing Ordered....

The dispute arose from a family conflict involving the management of Gwalior Sugar Company Ltd., leading to petitions filed under Sections 397 and 398 of the Companies Act, 1956 by the appellants agai...

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Supreme Court Allows Appeals in Central Excise Classification Case — Marker Inks Classified as Writing Inks. Citing misalignment between HSN and Indian Tariff, the court ruled that marker inks used in exempt pens are also exempt from excise duty....

The case involved three sets of appeals concerning the classification of writing inks manufactured by Camlin Limited and the consequent excise duty implications. The appeals arose from a common judgme...

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Supreme Court Dismisses Appeal Against Quashing of Cognizance in Special Courts Act Case — Jurisdiction Lacked Post Tenure. The court confirmed that cognizance taken against a former M.L.A. was invalid as he was not a public servant at that time....

The case involved an appeal by the State of West Bengal against a High Court decision quashing the cognizance taken by a Special Judge under the Special Courts Act, 1949, concerning the respondent, a ...

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Supreme Court Dismisses Appeal Against Revocation of Probate — Upholds High Court's Decision. Respondents Found to Have Caveatable Interest in Estate Based on Revoked Settlement Deed....

The case involved an appeal against the judgment of the Madras High Court which confirmed the revocation of probate granted for a Will executed by the testator. The appellant, G. Gopal, challenged the...