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Supreme Court Dismisses Assessee's Appeal in MODVAT Credit Deduction Case Under Section 43B of Income Tax Act. Unutilised MODVAT Credit and Sales Tax Recoverable Account Not Allowable as Deduction Without Actual Payment of Excise Duty Liability.

The Supreme Court dismissed appeals by Maruti Suzuki India Ltd. against the Delhi High Court judgment dated 07.12.2017, which upheld the disallowance ...

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Supreme Court Allows Writ Petition for Counting Pre-2000 Service for Pension of Supreme Court Legal Services Committee Employees. Service rendered prior to formal rules is qualifying service for pension due to continuity and uninterrupted employment.

The petitioners, serving and retired employees of the Supreme Court Legal Services Committee, filed a writ petition seeking counting of their entire s...

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Supreme Court Allows Appeal in Registration Act Case — Compromise Decree Not Requiring Registration. Compromise decree relating to suit property does not require registration under Section 17(2)(vi) of Registration Act, 1908.

The appeal arose from a judgment of the High Court of Madhya Pradesh at Indore Bench dated 13.02.2017, which dismissed the appellants' writ petition c...

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Supreme Court Allows Direct Recruit District Judge's Claim for Seniority Over Promotees in Kerala Higher Judicial Service. Notional Seniority Granted from Date of Initial Appointment of Other Direct Recruits in Same Selection.

The case involves a dispute over seniority between direct recruit District Judges and promotees appointed by transfer in the Kerala Higher Judicial Se...

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Supreme Court Dismisses Review Petitions in Interest on Delayed Payments Case — Limitation Bar Upheld. Payment under Section 19 of Limitation Act, 1963 requires pleading and proof; Section 14 exclusion not available for different entity.

The Supreme Court dismissed three review petitions filed against its common judgment dated 23.01.2019, which had dismissed civil appeals by M/s Shanti...

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Supreme Court Upholds Single Judge's Decision on CCC Certificate Requirement for Technician Grade-II Recruitment. Court holds that only CCC certificates issued or recognized by DOEACC/NIELIT are valid, and equivalence cannot be determined by the Commission without statutory backing.

The Supreme Court considered three appeals against a Division Bench judgment of the Allahabad High Court that had set aside a Single Judge's order reg...