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Supreme Court Allows Revenue's Appeals in Income Tax Case on Disallowance of Excess Cane Price Paid by Cooperative Society. Excess Payment Over Statutory Price Under Sugarcane (Control) Order, 1966 Held Not Deductible as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.

The case involves a batch of appeals by the Commissioner of Income Tax, Bombay against the assessee, Tasgaon Taluka Sahakari Sikhar Karkhana Limited, ...

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Supreme Court Allows Appeal in Port Damage Case — Endorsement of Liability Obtained by Coercion is Void. Essar Shipping Ltd. v. Board of Trustees for the Port of Calcutta — Endorsement of liability obtained by wrongful detention of vessel is void under Section 17 of the Indian Contract Act, 1872.

The case arises from an incident on 27 August 1987 when the vessel M.V. Chennai Nermai, owned by Essar Shipping Ltd. (appellant), collided with a coal...

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Supreme Court Upholds Reinstatement of Teacher in Private Aided School — Writ Maintainable Against Body Performing Public Duty. Termination Without Prior Approval of Education Authority Held Illegal Under Delhi School Education Act, 1973.

The appeal arose from a dispute between Marwari Balika Vidyalaya (appellant-school) and Asha Srivastava (respondent-teacher). The respondent was appoi...

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Supreme Court Allows Municipal Corporation's Appeal in Tubewell User Charges Dispute. Levy of User Charges for Discharge of Waste Water into Municipal Sewer is Not a Tax or Fee Under Sections 87 and 88 of Haryana Municipal Corporation Act, 1994.

The Municipal Corporation, Faridabad appealed against a Division Bench of the Punjab & Haryana High Court order dated 21.12.2015, which dismissed its ...

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Supreme Court Dismisses Cooperative Society's Appeals Challenging Sale Deeds Executed in Favor of Members. Arbitrator under Delhi Cooperative Societies Act lacks jurisdiction to adjudicate validity of registered sale deeds, which can only be challenged before civil court.

The Supreme Court dismissed the appeals filed by Delhi Dayalbagh Cooperative House Building Society Ltd. against the orders of the Delhi High Court, w...

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Supreme Court Allows NDMC Appeals in Property Tax Dispute — Upholds Unit Area Method as Valid. The impugned Bye-laws are not ultra vires the NDMC Act, 1994, as they fall within the rule-making power under Section 388 and are consistent with Section 63.

The Supreme Court allowed the appeals filed by the New Delhi Municipal Council (NDMC) against the Delhi High Court judgment dated August 10, 2017, whi...