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Supreme Court Sets Aside Monetary Demand for Breach of Exemption Conditions Under Urban Land Ceiling Act. The Court Held That the Act Does Not Empower Authorities to Levy Demand as Arrears of Land Revenue; Only Withdrawal of Exemption or Declaration of Land as Excess Is Permissible.

The appellant, Shridhar C. Shetty (deceased through legal representatives), was granted exemption under Sections 20 and 21 of the Urban Land (Ceiling ...

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Supreme Court Issues Directions for Preservation of Shri Mahakaleshwar Temple Shivalinga and Temple Structure. Court directs measures to prevent erosion of Shivalinga, including ban on rubbing by devotees, improvement of pH value, reduction of weight of ornaments, and structural assessment by CBRI.

The Supreme Court was monitoring compliance of its earlier judgment in Civil Appeal No. 4676/2018 dated 02.05.2018 concerning the preservation of the ...

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Supreme Court Upholds Sub-Classification Within Scheduled Castes for Reservation in Punjab Act. State can provide preferential treatment to more backward castes without tinkering with Presidential List under Article 341.

The Supreme Court considered the constitutional validity of Section 4(5) of the Punjab Scheduled Caste and Backward Classes (Reservation in Services) ...

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Supreme Court Allows Plaintiff's Claim for Possession in Property Dispute Based on Title and Rejects Adverse Possession Defense. Licensee's Possession Cannot Be Converted into Adverse Possession Without Clear Evidence of Ouster.

The dispute pertained to a suit property in Bangalore. The original plaintiff, A. Krishnappa, claimed ownership of the property as joint family proper...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Supreme Court Upholds Referral to Arbitration Despite Fraud Allegations in Development Agreement Dispute. Arbitration Clause Survives Challenge When Fraud Relates to Inducement Not Affecting Contractual Terms.

The appeal arose from a civil suit filed by Deccan Paper Mills Co. Ltd. (appellant) against Regency Mahavir Properties and others (respondents) seekin...

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Supreme Court Dismisses Appeal Against Refusal to Sanction Variation of Town Planning Scheme. State Government's Refusal to Delete Internal Road Upheld as Valid Exercise of Discretion Under Section 91 of the Maharashtra Regional and Town Planning Act, 1966.

The appeal arose from a judgment of the Bombay High Court dismissing a writ petition filed by the appellant trust. The trust challenged an order dated...

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Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

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Supreme Court Allows Appeal in Insurance Claim Dispute — Upholds Consumer Fora Orders for Compensation. Ownership of Vehicle Not Transferred Despite Sale Agreement; Insurer Liable to Pay Claim Amount with Interest.

The Supreme Court allowed the appeal filed by Surendra Kumar Bhilawe against The New India Assurance Company Limited, setting aside the National Commi...