Search Results for "Substantial Questions of Law"

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Supreme Court Allows Appeal in Property Dispute — High Court Erred in Reversing First Appellate Court's Refusal of Possession Without Framing Substantial Question of Law. Second Appeal Under Section 100 CPC Cannot Be Entertained Without Formulating a Substantial Question of Law.

The case involves a property dispute between Nazir Mohamed (appellant) and J. Kamala (respondent) over a building and premises in Aduthurai, Tamil Nad...

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Supreme Court Refers Challenge to 103rd Constitutional Amendment Providing 10% EWS Reservation to Constitution Bench. The Court finds substantial questions of law regarding basic structure and interpretation of Articles 15(6) and 16(6) warranting a five-judge bench hearing.

The Supreme Court, in a batch of writ petitions, considered the constitutional validity of the Constitution (One Hundred and Third Amendment) Act, 201...

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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 Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Allows Appeals in NDPS Case: Summoning Under Section 319 CrPC After Conviction Is Impermissible. The power under Section 319 CrPC can be exercised only before the pronouncement of judgment; once the trial concludes and judgment is pronounced, the court becomes functus officio.

The Supreme Court of India heard two criminal appeals arising from a common judgment of the Punjab and Haryana High Court, which had dismissed crimina...

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Supreme Court Allows Appeal in Partition Suit, Restores Concurrent Findings of Courts Below. High Court Exceeded Jurisdiction Under Section 100 CPC by Reappreciating Evidence on Legal Necessity and Antecedent Debt.

The present appeal arises from a partition suit filed by the original plaintiff, Rengan Ambalam, seeking a 1/3rd share in joint family properties, par...

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Supreme Court Remands Income Tax Appeal to High Court for Non-Compliance with Section 260A(3) of Income Tax Act, 1961. High Court Failed to Frame Substantial Questions of Law as Mandated, Rendering Its Judgment Unsustainable.

The appellant, Ryatar Sahakari Sakkarre Karkhane Niyamit, an assessee under the Income Tax Act, 1961, filed appeals before the Supreme Court against t...

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Supreme Court Allows Appeal in Partition Suit: High Court Exceeded Jurisdiction Under Section 100 CPC by Reappreciating Evidence. The Court restored concurrent findings of trial court and first appellate court dismissing suits for partition and injunction.

The Supreme Court considered appeals against a common judgment of the Madras High Court which, in exercise of its second appellate jurisdiction under ...