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Supreme Court

Supreme Court Allows Appeal in Customs Duty Exemption Case for Dredger Components. Imported goods like pumping units and pipes are held as integral parts of a cutter suction dredger, entitling them to nil duty under Notification No. 21/2002-CUS, based on functionality and precedent in Boskalis Dredging India Pvt. Ltd.

1 Mar 2023

The dispute involved an appellant who imported a cutter suction dredger along with accessories such as pumping units, pipes, air compressors, and othe...

Supreme Court

Supreme Court Reverses High Court Judgment on Municipal Corporation's Disciplinary Authority Over State-Appointed Officer. Municipal Corporation Held Competent to Suspend Additional Municipal Commissioner Under Section 56 of Maharashtra Municipal Corporations Act, 1949, Despite Appointment by State Government Under Section 39A.

31 Mar 2022

The Supreme Court considered appeals challenging the Bombay High Court's judgment that quashed the suspension and departmental inquiry against an Addi...

Supreme Court

Supreme Court Allows Appeals in Municipal Mayor Reservation Dispute, Upholding State Notification for Backward Class Category. The Court Held That Rotation Policy Under Maharashtra Municipal Corporations Rules Does Not Require All Categories to Get Representation in Each Corporation, as Reservation is Allocated Proportionately State-Wide.

1 Sep 2021

The Supreme Court of India heard civil appeals challenging a High Court judgment that set aside a notification reserving the Office of Mayor in Dhule ...

Supreme Court

Supreme Court Upholds State Notification Reserving Mayor's Office for Backward Class Under Municipal Reservation Rules. High Court's Setting Aside of Notification Overturned as It Misinterpreted Rotation Policy Under Rule 3 of Maharashtra Municipal Corporations (Reservation of Offices of Mayors) Rules, 2006, by Failing to Consider Clauses (d) and (e) Which Allow Repeated Reservation for One Category Without Reserving for Another.

1 Sep 2021

The dispute arose from a challenge to a notification dated November 27, 2019, reserving the office of Mayor in Dhule Municipal Corporation for the Bac...

Supreme Court

Supreme Court Upholds International Arbitral Award in Coal Supply Dispute — Damages Awarded for Breach of Contract. Division Bench of Delhi High Court Erred in Setting Aside Majority Award Under Section 37 of Arbitration and Conciliation Act, 1996 as Findings Were Plausible and Not Perverse.

17 Dec 2020

The Supreme Court of India heard an appeal against a Division Bench judgment of the Delhi High Court that had set aside a majority international arbit...

Supreme Court

Supreme Court Dismisses Appeal for De-requisition of Lands Under Requisitioning Act — Compensation Already Determined and Property Not Released. The Court held that the appellants' remedy lies in seeking compensation enhancement, not de-requisition, as the property was not released within the statutory period under Section 6(1A) of the Requisitioning and Acquisition of Immovable Property Act, 1952.

24 Nov 2020

The case involves an appeal by special leave against the Karnataka High Court's judgment dated 11.01.2008 in W.P. 8340/2006. The appellants, B.K. Ravi...

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 Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

9 Jul 2019

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Reimbursement Case — Coal and Coke Held Not Same Goods Under Section 15(b) of Central Sales Tax Act, 1956. Reimbursement of State Tax on Coal Not Available When Inter-State Sale Is of Coke, Despite Both Being Declared Goods Under Section 14.

10 May 2019

The State of Jharkhand and its officers appealed against a High Court judgment directing them to reimburse the respondent, M/s. Akash Coke Industries ...

Supreme Court

Supreme Court Allows Appeal in Hindu Religious Endowments Case — Commissioner Not a Court, Section 5 Limitation Act Not Applicable. Delay Condonation by Commissioner Under Section 69 of Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 Set Aside as Commissioner Lacks Power to Apply Section 5 of Limitation Act.

3 May 2019

The appeal arose from a dispute concerning the right to receive first respect as an Ambalam in a village in Tamil Nadu. The appellant, Ganesan, throug...

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