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Supreme Court

Supreme Court Quashes FIR in Dowry Harassment and Criminal Breach of Trust Case Due to Limitation and Lack of Entrustment. Complaint Filed Beyond Three-Year Limitation Period for Section 498A IPC and No Evidence of Entrustment of Stridhan to Husband Under Section 406 IPC.

24 Apr 2020

The Supreme Court dealt with two appeals arising from a matrimonial dispute. The complainant wife married the husband on 28 July 2007 and they lived t...

Supreme Court

Supreme Court Upholds Death Sentence in Kidnapping and Murder Case — Conviction Based on Circumstantial Evidence Including Last Seen, Ransom Demand, and Recovery of Body. The court held that the chain of circumstances was complete and consistent only with the guilt of the accused under Sections 364A, 302, 120-B, 201 read with Section 34 IPC.

24 Apr 2020

The case pertains to the kidnapping and murder of an 8-year-old boy, Yug, son of Dr. Mukesh Chandak, a dentist in Nagpur. On 1st September 2014, Yug w...

Supreme Court

Supreme Court Dismisses Contempt Petitions for Non-Compliance of Settlement in Joint Venture Dispute — Reciprocal Obligations Not Fulfilled by Either Party. Court finds no wilful disobedience as both Seth Group and Mittal Group failed to comply with their respective obligations under the Memorandum of Settlement dated 4.5.2015.

24 Apr 2020

The Supreme Court dismissed three contempt petitions arising from a joint venture dispute between the Seth Group and the Mittal Group over the develop...

Supreme Court

Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

24 Apr 2020

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

Supreme Court

Supreme Court Dismisses Appeal in Will Dispute — Upholds High Court's Finding of Non-Genuine Will Due to Suspicious Circumstances. The court affirmed that the propounder of a Will must dispel all suspicious circumstances, and the High Court's reversal of the Trial Court's decree was justified based on inconsistencies in evidence.

24 Apr 2020

The case involves a civil appeal by the plaintiffs-appellants against the High Court of Karnataka's judgment dated 26.10.2007, which reversed the Tria...

Supreme Court

Supreme Court Upholds Tax Liability on Liaison Office Activities in India Under Income Tax Act, 1961 and DTAA. Income from printing and dispatching cheques in India through liaison offices constitutes business connection and permanent establishment, making profits attributable to such activities taxable in India.

24 Apr 2020

The respondent, U.A.E. Exchange Centre, a company incorporated in the United Arab Emirates, provided remittance services for transferring amounts from...

Supreme Court

Supreme Court Dismisses Appeal of Yum! Restaurants (Marketing) Private Limited in Doctrine of Mutuality Case — Surplus from AMP Activities Held Taxable as Income. Contributions from Non-Beneficiaries and Lack of Complete Identity Between Contributors and Beneficiaries Defeats Claim of Mutuality Under Income Tax Act, 1961.

24 Apr 2020

The appeal arose from a dispute between Yum! Restaurants (Marketing) Private Limited (YRMPL), a wholly owned subsidiary of Yum! Restaurants (India) Pv...

Supreme Court

Supreme Court Upholds Enforcement of Foreign Award Against NAFED in Groundnut Export Dispute — Government Refusal Does Not Excuse Breach Under FOSFA Contract. The court held that a canalizing agency cannot rely on its own lack of permission as a force majeure event under Clause 14 of the FOSFA 20 Contract, and enforcement of the award is not against public policy despite procedural irregularities.

22 Apr 2020

The case involves a dispute between National Agricultural Cooperative Marketing Federation of India (NAFED), a canalizing agency for the Government of...

Supreme Court

Supreme Court Refers to Three-Judge Bench the Question Whether Quantity of Mixture or Pure Drug Content Determines Punishment Under NDPS Act. The Court Held That E. Micheal Raj Requires Reconsideration as It Omitted Note 2 of Notification and the Scheme of the Act Treating Preparations as a Whole.

22 Apr 2020

The Supreme Court, in a reference arising from multiple appeals and writ petitions, considered the correctness of the decision in E. Micheal Raj v. In...

Supreme Court

Supreme Court Upholds State's Power to Fix Higher Sugarcane Price in Conflict Resolution Between Constitution Benches. State Advised Price (SAP) is Valid and Not Repugnant to Central Minimum Price Under Essential Commodities Act, 1955 and Sugarcane (Control) Order, 1966.

22 Apr 2020

The Supreme Court considered a reference from a three-judge bench regarding an alleged conflict between two Constitution Bench decisions: Ch. Tika Ram...

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