A K SIKRI

Jay​aswal NECO Ltd., a pig‑iron manufacturer, claimed MODVAT credit under Rule 57Q of the Central Excise Rules for railway‑track material installed inside its plant to transport hot metal and raw materials. The Commissioner rejected the claim, holding that the tracks were not "capital goods" within Rule 570, and the Cu…

Grasim Industries bought Electro‑Static Precipitators (ESPs) from BHEL for captive use in pollution control and paid the normal 15% excise duty instead of the concessional 5% rate. It claimed a refund of the excess duty (Rs 27,66,970) alleging that the duty was not passed on. The Revenue rejected the claim on the groun…

Kam​al Nath, President of the Madhya Pradesh Congress Committee, filed a writ petition under Article 32 seeking (i) VVPAT verification at 10% of polling stations and (ii) that the Election Commission of India (ECI) publish the draft electoral roll in a searchable PDF (text‑searchable) format. The petitioner relied on C…

The appellant, ALD Automotive Pvt. Ltd., a registered dealer under the Tamil Nadu Value Added Tax Act, 2006, claimed input tax credit (ITC) for tax paid on vehicle purchases but could not do so in the original assessment year because tax invoices were delayed. It later filed revised returns claiming ITC, which the Comm…

The landlord filed a small‑cause suit for eviction, rent and damages against the tenant. The suit, originally valued at Rs.21,175, was later amended to Rs.27,775 and transferred to an Additional District Judge (ADJ) because its value exceeded the then pecuniary limit of Rs.25,000 for a Small Causes Court. While the sui…

The Urban Improvement Trust (UIT) of Kota, created under the Rajasthan Urban Improvement Act, 1959, claimed exemption from income tax under Section 10(20) of the Income Tax Act, 1961, asserting that it qualified as a "local authority" within the meaning of clause (iii) of the explanation – i.e., a Municipal Committee. …

The appellants, registered dealers under the Tamil Nadu Value Added Tax Act, challenged the denial of input tax credit (ITC) on inter‑state sales where Form C was not filed, contending that Section 19(5)(c) of the Act and Rule 10(9)(a) of the Rules were unconstitutional. The Supreme Court held that the provision is a v…

The petitioners, migrants from Jammu & Kashmir, organized a peaceful march to Delhi to press for relief measures, but were stopped near Katra where police used lathi charge and tear‑gas, beating the petitioners even after the crowd was dispersed. The petitioners claimed violations of Articles 14, 19, 21 and 22 of the C…

D.R. Enterprises Ltd. imported a web printing machine in 1987 and claimed a concessional customs duty under the Open General Allowance (Notification No. 114/80-CUS). The Customs authorities disputed the claim, asserting that the machine's output capacity was only 25,000 copies per hour, below the required 30,000/35,000…

Parag Bhat, alleged to be a juvenile, claimed minority based on school certificates, but the certificates were found forged or doubtful. The Juvenile Justice Board, after noting the discrepancies, referred the matter to a medical board which, through ossification tests, determined the appellant to be about 19 years old…

Mis GTC Industries Ltd., a sick company under the Sick Industrial Companies (Special Provisions) Act, 1985, was placed under a BIFR‑sanctioned rehabilitation scheme (SS‑02) that provided, among other reliefs, a provision to "consider" waiving interest and penalty. The scheme ran from 31 Mar 2003 to 31 Mar 2011, but the…

Jeeja Ghosh, a person with cerebral palsy, was forcibly de‑boarded from a SpiceJet flight on 19 February 2012 despite having requested assistance only for her baggage. She alleged that the airline’s action violated the Persons with Disabilities Act, 1995, the Aircraft Rules, 1937, Civil Aviation Requirements (CAR) 2008…

The Commissioner of Central Excise issued a show‑cause notice to Indian Petrochemical Corporation Ltd (IPCL) demanding the full 16% excise duty on its C‑4 Raffinate, classifying it as butylene under heading 2711.12. IPCL contended that the product, a liquefied petroleum gas, fell under the partial exemption granted by …

Saravanan applied on 06‑12‑2010 for an agricultural electricity service connection. The application was returned on 07‑03‑2011 for lacking the Village Administrative Officer's signature; it was resubmitted on 21‑03‑2011. No action was taken, leading to a writ petition. The Single Judge directed the electricity board to…

Maruti Suzuki India Ltd purchased spare parts such as bumpers and grills, availed MODVAT credit, and subjected them to electro‑deposition (ED) coating before removing them from the factory for home consumption. The Central Excise Department issued a show‑cause notice alleging that the value addition due to ED coating a…

The Supreme Court examined whether interest expenditure incurred by Maxopp Investment Ltd. on shares held to acquire controlling interest, or held as stock‑in‑trade, could be deducted when the dividend income from those shares is exempt under Section 10. The Court held that the dominant‑purpose test is irrelevant; Sect…

The appellant filed a partition suit for a family property and later sought to amend the plaint to claim a share in the sale proceeds of another family property sold in 2000. The amendment application was filed on 17 January 2011, before any evidence had been led, although issues had been framed and a date for recordin…

The landlord filed a suit in the Small Causes Court for recovery of rent and eviction of the tenant, claiming a rent of Rs.1500 per month. The trial court upheld this claim and decreed eviction, but the tenant obtained a revision from the High Court under Section 25 of the Provincial Small Cause Courts Act, 1887, which…

The complainant lodged a complaint before the Chhattisgarh State Bar Council alleging that Advocate Kaushal Kishore Awasthi, who had earlier represented him in a suit concerning ancestral land, improperly objected to the registration of the complainant's sale deed, claiming a debt owed to him. The State Bar Council fou…

The petitioners filed a writ petition under Article 32 seeking emergency relief from the severe air‑pollution in the National Capital Region caused by the widespread use of fireworks during Diwali and the marriage season. They alleged that the pollution breached fundamental rights, especially the right to life and heal…

The Delhi Subordinate Services Selection Board (DSSSB) advertised a Teacher (Primary) post for Municipal Corporation of Delhi schools in 2009 with an age limit of 20-27 years. Praveen Kumar was declared ineligible as over‑age and challenged the decision, relying on a Delhi High Court judgment in Sachin Gupta that had g…

The appellants' land was acquired by the State of Uttar Pradesh under the Land Acquisition Act, 1894. The Special Land Acquisition Officer initially fixed compensation at Rs.50 per square yard, which was later increased to Rs.90 by the reference court. The High Court, after hearing other landowners, fixed a fair compen…

The appellant, convicted under the Terrorist and Disruptive Activities (Prevention) Act (TADA) and sentenced to life imprisonment, applied for a 20‑day regular parole which was rejected by both the Union and State governments on the basis of adverse reports. The High Court dismissed his writ petition, holding that beca…

The Supreme Court examined whether iron and steel reinforcement used in building works contracts retains its identity as "declared goods" under the Central Sales Tax Act, 1956, and consequently whether it is taxable at the restricted 4% rate prescribed in Section 15. The Court held that the 46th Constitution Amendment …

M/s Fibre Boards (P) Ltd. sold its industrial undertaking in Thane (a notified urban area) and earned a capital gain of Rs 1,08,33,044. It paid advances of Rs 1,11,42,973 for purchase of land, plant, machinery and construction of a new factory in a non‑urban area and claimed exemption under s. 54G of the Income‑Tax Act…

The Supreme Court examined two sets of appeals filed by the Municipal Corporation of Delhi (MCD) against Mehrsons Jewellers concerning the determination of rateable value for property tax. The first issue was whether assessments made after the 1994 Delhi Municipal Corporation (Determination of Rateable Value) Bye‑Laws …

The landlord let a ground‑floor shop to the tenant and later terminated the tenancy, suing for eviction on the grounds of rent arrears and alleged sub‑letting. The landlord claimed the tenant had allowed Mohd. Ezaj Khan to occupy part of the shop and charge Rs.50 per day for watch‑repair work, while the tenant asserted…

The State of Kerala issued a Government Order on 11 July 1986 promising exemption from building tax for hotels set up in the state, and subsequently amended the Kerala Buildings Tax Act, 1975 by inserting Section 3A on 6 November 1990 to give effect to that promise. M/s Manuelsons Hotels Private Limited relied on the p…

The Supreme Court entertained review petitions filed against its own 18 July 2013 judgment in the Christian Medical College case. The petitioners argued that the earlier decision ignored binding precedents and was pronounced without intra‑bench discussion. The Court, invoking the principle from Sheonandan Paswan that a…

The respondent operated a flour mill and related businesses from his residential premises, initially using electricity but from 2003 switched to diesel engines that caused severe vibrations and air pollution affecting the adjoining house of the appellant. The appellant filed a suit in 2004 seeking a perpetual injunctio…

The appellant, a landlord, owned agricultural land that was acquired by the Kerala government under the Land Acquisition Act, 1894 for a techno‑park project. After the award fixed compensation, the appellant negotiated a higher amount with the acquiring authority and executed a sale deed, receiving the agreed sum. The …

The appellant, Debapriya Pal, was convicted along with his alleged accomplice A I for the double murder of Anusha Sarkar and her mother Maya Sarkar, based primarily on circumstantial evidence. The prosecution's case rested on the appellant's alleged friendship with A I, recovery of blood‑stained clothes, a laptop belon…

M/s Sanjivani Non‑Ferrous Trading Pvt. Ltd. imported various grades of aluminium scrap and declared the transaction value in its Bills of Entry, which the Assessing Officer rejected as being too low and reassessed a higher value. The High Court directed the Deputy Commissioner to pass a speaking order rejecting the dec…

The appellant, a Gram Panchayat member, challenged a no‑confidence motion moved by the respondents that was said to have been passed at a special meeting. Nine members constituted the Panchayat, but one member was disqualified for not submitting a caste certificate, leaving eight eligible voters. Six members voted in f…

SRD Nutrients Private Ltd, a manufacturer in Assam, claimed refund of Education Cess and Higher Education Cess paid along with excise duty on goods that were exempted from excise duty under Notification 20/2007‑CE dated 25‑Apr‑2007. The lower authorities and CESTAT held that the notification only exempted excise duty, …

Maj. Gen. Manomoy Ganguly, an Army Medical Corps officer, sought promotion to Lieutenant General. After being passed over by the first Special Promotion Board (SPB) in January 2016, he obtained redress of a statutory complaint that expunged adverse remarks in his 2014 Annual Confidential Report, improving his quantifie…

The appellant, Pradeep BisoI, was convicted under Section 304 Part II IPC for causing the death of Bhaskar Sahu through a bomb and acid attack. The victim had given a detailed statement to the investigating officer on 5 December 1990 under Section 161 of the CrPC, but died on 25 March 1991, more than three months later…

Basappa, a construction worker (Goundi), was seriously injured when a bus driven rashly collided with his motorcycle, resulting in a permanent disability of 58% to his whole body. He filed a claim under Section 166 of the Motor Vehicle Act, 1988, seeking Rs 15,00,000; the Motor Accident Claims Tribunal awarded Rs 93,80…

The petitioners challenged the demand for court fees on appeals filed under Section 260A of the Income Tax Act, 1961, arguing that the right of appeal vested on the date of assessment (or the date the demand was negatived) and that the amendment inserting Section 52A in the Kerala Court Fees and Suits Valuation Act, 19…

Mis. Shoeline was served a show‑cause notice for non‑payment of service tax on commissions paid to overseas agents for the period July 9, 2004 to March 31, 2006. The Joint Commissioner confirmed the demand in February 2008, but the appellant neither filed a statutory appeal nor challenged the order, instead paying the …

The appeal arose from a dowry‑death case where the police report did not name the parents of the deceased as accused. The complainant sought cognizance against them under Sections 304‑B and 498‑A IPC. The Judicial Magistrate of First Class rejected the application and committed the case to the Sessions Court for trial …

The appellants, owners of agricultural land adjacent to the Mazum dam, claimed compensation for loss of fruit‑bearing trees after the State of Gujarat released 60,000 cusecs of water from the dam during heavy monsoon rains. The respondents argued that the release was necessitated by an act of God and was in the public …

The appellant, an Assistant Engineer in the Public Works Department, issued a letter dated 9 June 1992 that the prosecution termed a "stage certificate" for a Jawahar Rozgar Yojana (JRY) construction project. Payments amounting to 50% of the contract value were subsequently released to the contractor, A‑3. The trial co…

The Andhra Pradesh Industrial Infrastructure Corporation (APIC) allotted industrial plots to transport entrepreneurs with a condition that units be established within two years, failure of which would lead to cancellation. The parties later executed sale deeds transferring absolute marketable title to the respondents a…

The State of Himachal Pradesh appealed against the Himachal High Court’s order that replaced the trial court’s imprisonment sentences for Nirmala Devi with a fine of Rs.30,000. The trial court had convicted her under IPC sections 307 (attempt to murder), 328 (causing hurt by poison) and 392 (robbery) and sentenced her …

Surain Singh was convicted of murder (Sec. 302 IPC) for killing two men during a violent clash between rival factions in a court of the Executive Magistrate. The clash erupted when Singh, objecting to the presence of a rival, drew his kirpan and struck several persons, resulting in two deaths. He appealed to the Suprem…

UTC Fire and Security India Ltd manufactures smoke detectors that are sold either in loose form or as part of turnkey fire‑fighting projects. The Central Excise authorities valued the detectors used captively in the turnkey contracts by applying Section 4(1)(a) of the Central Excise Act, 1944 and Rule 4 of the 1975 Val…

The Bangalore Development Authority (BDA) acquired land under the Land Acquisition Act, 1894, but the original owner retained actual possession and later sold the parcel to N. Jayamma in 1994. Jayamma built a house and, after more than twelve years, sued for a declaration of title on the basis of adverse possession. Th…

M/s. Voestalpine Schienen GmbH (petitioner) entered into a contract with Delhi Metro Rail Corporation Ltd. (DMRC) for supplying rails. Disputes arose over payments and liquidated damages, and the parties invoked an arbitration clause that required DMRC to prepare a panel of serving or retired engineers from government …

The appellant, Lavghanbhai Devjibhai Vasava, was convicted of murder under Section 302 IPC for striking his wife, Shakuben, with a wooden object during a sudden altercation over delayed lunch preparation, leading to her death ten days later. The issue before the Supreme Court was whether the facts warranted a convictio…

The appellants (legal heirs of Krishan Lal) had purchased a 5/16 share of land from respondents 2‑6 for Rs 90,000, took possession and built three shops. Respondents 2‑6 later executed a gift deed in favour of respondent 1 (defendant 6), which the trial court declared void and granted specific performance to the appell…

The appellant was prosecuted under Section 182 of the Indian Penal Code for making a false complaint to a public servant. The prosecution failed to follow the mandatory procedure under Section 195 of the Code of Criminal Procedure, which requires a written complaint by the public servant before a prosecution can be lau…

The appellant, Alcon Electronics, challenged the execution in India of an English Court order that dismissed its jurisdictional plea and ordered it to pay costs of £12,229.75. The central question was whether such an interlocutory order is a conclusive foreign judgment under Section 13 of the CPC and whether it qualifi…

Sodexo Service India Private Ltd issues paper‑based meal vouchers to corporate customers, who distribute them to their employees for redemption at affiliated restaurants. The vouchers are redeemed for food, with Sodexo receiving a service fee and reimbursing affiliates for the face value. The issue before the Supreme C…

The case concerned Mahavir Singh, who was convicted by the High Court of Madhya Pradesh for murder under Section 302 IPC, overturning an acquittal by the trial court. The prosecution's case relied on the statements of several eyewitnesses, the seizure of a gun and cartridges from the accused, and alleged enmity between…

Plastiblends India Ltd., an industrial undertaking, claimed a 100% deduction under Section 80‑IA of the Income Tax Act for assessment years 1997‑98 to 2000‑01, having elected not to claim depreciation under Section 32. The Assessing Officer reduced the profits by depreciation when computing the deduction, leading to a …

The dispute involved a settlement recorded on a bond paper of Rs.100 filed with the Assistant Commissioner, Yadgiri. The accused, Rajesh Kumar C.K. Jain, was alleged to have taken the bond paper from the court file on 16 July 2010, leading to an FIR and his conviction under Section 379 IPC by the trial court. On appeal…

The Supreme Court considered several interim applications challenging the suspension of licences for the sale of fireworks in Delhi and the National Capital Region (NCR) that had been ordered to curb air pollution during Diwali. Petitioners sought a restoration of the complete suspension, while manufacturers and licenc…

The Supreme Court examined whether State entry‑tax statutes could levy tax on goods imported from abroad once they entered a local area for consumption, use or sale. It held that the import of goods ends when they cross India's customs frontier and are released for home consumption, after which the State has full compe…

The appellant, Spentex Industries Ltd., manufactured polyester yarns, paid excise duty on both the raw materials and the finished products, and exported the goods. It claimed rebate of duty on both inputs and final goods under Rule 18 of the Central Excise Rules, 2002, filing 45 rebate applications. The Revenue rejecte…

The State acquired Survey No.50 in 1977‑78 and took physical possession on 23 March 1984, handing it over to the Bangalore Development Authority (BDA). The land owners repeatedly challenged the acquisition, but the Karnataka High Court dismissed their writ petitions, finding that possession had been taken and the acqui…

In 1980 a hooch tragedy in Kalanwali, Haryana, caused 36 deaths and 44 permanent blindings after victims consumed liquor adulterated with methyl alcohol. Krishan and Som Nath, licensees of the liquor vend, were convicted by the trial court under IPC sections 302, 328 and 120B. The High Court acquitted them, holding tha…

Satish Nirankari and his lover Pooja, whose inter‑caste marriage was opposed by her family, went to a vacant house, performed a makeshift marriage, and each consumed copper sulphate. Pooja ingested a larger dose, later hanged herself; Nirankari survived, raised alarm, and sought medical help. He was convicted under IPC…

The case concerned the levy of anti‑dumping duty on imports of Acrylonitrile‑Butadiene‑Rubber (NBR) from Korea. The original notification imposing the duty was extended by a five‑year notification dated 02‑01‑2009, which expired on 01‑01‑2014. A third sunset‑review was initiated on 31‑12‑2013, and the Government issued…

The Supreme Court examined whether the lump‑sum technical fee and royalty paid by Honda Siel Cars India Ltd. under a Technical Collaboration Agreement with Honda Motors Company Ltd., Japan, should be treated as capital or revenue expenditure under the Income‑Tax Act. The joint venture was created to set up a new automo…

The petitioners, a group of public‑spirited individuals, challenged the constitutionality of Section 139AA of the Income Tax Act, 1961, which makes it mandatory for income‑tax assessees to quote their Aadhaar number while applying for a PAN or filing returns. They argued that the provision violated Articles 14 and 19(1…

The Supreme Court examined whether licensees under the Rajasthan Agricultural Produce Markets Act who purchase agricultural produce from outside Rajasthan and bring it into the market area are required to pay the market fee. The Court held that liability depends on when title in the goods passes; if ownership transfers…

Meenal Bhargava and Naveen Sharma, a married couple, lived in the US/Canada and had a child, Pranav. The husband obtained a Canadian court order granting him custody and directing the child’s return, which the wife ignored and brought the child to India, prompting the husband to file a habeas corpus petition in the Raj…

Shivashakti Sugars Ltd obtained permission to set up a sugar factory in Saundatti, Karnataka, but the High Court held that the nearby Raibagh Sahakari factory was an existing sugar mill within 15 km, violating Clause 6A of the Sugarcane Control (Amendment) Order, 2006, and ordered the factory’s closure. On appeal, the …

The appellant, a partnership firm, obtained lease‑hold rights to a stilt portion of a municipal market through auction and constructed a shopping centre, sub‑licensing shops to traders. The Assessing Officer re‑assessed the income from these sub‑licences under the head "Income from House Property" on the basis that the…

M/s. Lisie Medical Institutions, a charitable trust running a hospital, sought exemption from building tax under the Kerala Building Tax Act, 1975, claiming its premises were used for charitable purposes. The High Court, relying on S.H. Medical Centre Hospital v. State of Kerala, rejected the exemption, holding that "c…

Parle Agro (P) Ltd. manufactures "Appy Fizz", a fruit‑juice based beverage, and challenged its classification under the Kerala Value Added Tax Act, 2003. The revenue classified it as an "aerated branded soft drink" under Section 6(1)(a) attracting a 20% tax, while the assessee argued it falls under Entry 71 Item 5 of t…

The father‑in‑law filed a suit in the Judge, Small Causes Court seeking possession of a flat, claiming he was the licensor and the daughter‑in‑law a gratuitous licensee. The daughter‑in‑law filed a counter‑claim for a residence order under Section 19 of the Protection of Women from Domestic Violence Act, 2005. The issu…

The Mumbai Metropolitan Region Development Authority (MMRDA) initially resolved in 1997 to allot 13,700 sq.mtr of land to a proposed co‑operative housing society of its employees, but the allotment lapsed because the society failed to fulfil the conditions. In 2003 the Authority, relying on a 1999 Government of Maharas…

Chennai Properties & Investments Ltd., a company whose memorandum of association states that its main object is to acquire and let out properties, earned rental income from two properties and disclosed it as business income. The assessing officer treated the same income as "income from house property" and taxed it acco…

McDowell & Co Ltd acquired the sick company Hindustan Polymers Ltd (HPL) by amalgamation effective 1 April 1977. HPL’s banks waived interest on loans, which under Section 41(1) of the Income‑Tax Act would normally be taxable income. The assessee claimed the benefit of Section 72A, allowing it to set off HPL’s accumulat…

The Supreme Court examined a dispute arising from a 1968 joint and mutual will executed by a husband and wife, which earmarked their properties for charitable purposes and granted the surviving spouse absolute rights to deal with the property. The Court held that the suit was not barred by Section 108 of the Tamil Nadu…

Man Kanhaiya Kumar enlisted in the Indian Army in 2009 using a falsified relationship certificate that claimed his father was an ex‑serviceman. After six years, a show‑cause notice alleged fraudulent enrolment and he was dismissed under Section 20(3) of the Army Act, 1950. The appellant challenged the dismissal before …

M/s NRC Limited imported caprolactam and was assessed additional customs duty on the CIF value as well as on basic, auxiliary duties and landing charges. While the dispute was pending, the Government introduced the Kar Vivad Samadhan Scheme (KVSS) under the Finance Act, 1998, allowing declarants to settle tax arrears b…

Tata Iron & Steel Co. owned 57 vehicles used exclusively for its own business and employee welfare, such as tipper trucks for coal handling, explosive vans, water and diesel tankers, canteen vans and school buses. The District Transport Officer levied additional motor vehicle tax under s.6(1A) of the Bihar and Orissa M…

Petitioners Monica Kumar and her brother alleged that police officers, acting under the influence of a medical college chairman, assaulted them while they were serving a dasti notice and later harassed them by forcing them to withdraw cases, filing a false FIR and chargesheet. The Supreme Court, after examining multipl…

The Citizen Co-operative Society Ltd., a multi‑state cooperative credit society, claimed deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961. The Assessing Officer, CIT(A) and ITAT held that the society’s activities amounted to a finance business involving "nominal members" and were not confined to its mem…

The Commissioner of Central Excise challenged Gujarat Ambuja Exports Ltd.'s claim of a concessional customs duty rate on imported crude palm oil under Notification No. 21/2002-Cus (as amended by Notification No. 66/2004). The importer used the crude oil mainly to produce refined edible oil (about 75% of the output) and…

The appellants, former Direct Entry Artificers of the Indian Navy, served ten years of active duty and claimed that they were automatically placed in the Fleet Reserve for another ten years, with fifty percent of that period counting toward the fifteen years of service required for a pension. The respondents contended …

The appellants, industrial units that had invested in backward areas of Maharashtra, claimed that a 2009 amendment to the Maharashtra Value Added Tax (MVAT) Act retrospectively altered Section 93, limiting their VAT exemption to a proportion of turnover, thereby violating Articles 14 and 19(1)(g) of the Constitution. T…

The Food Corporation of India complained that Excel Crop Care Ltd., United Phosphorous Ltd., and Sandhya Organics Chemicals colluded to submit identical bids for Aluminium Phosphide Tablet (APT) tenders between 2007 and 2011. The Competition Commission of India (CCI) investigated, found a violation of Section 3 of the …

Maan Aluminium Ltd., a manufacturer of aluminium profiles, was raided by excise officials who found unaccounted finished goods and issued a show‑cause notice alleging clandestine removal of those goods, demanding differential excise duty of Rs 64,82,565. The company contested, explaining that the weight differences aro…

The case involved the import of undenatured ethyl alcohol which the Customs Department alleged was undervalued and imported without a valid licence, leading to a demand for differential duty, penalties and confiscation. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the invoices showing a pri…

The Supreme Court examined whether the holding company Shaw Wallace and its subsidiary Detergents India Ltd. were "related persons" under Section 4(4)(c) of the Central Excise and Salt Act, 1944 and whether proviso (iii) to Section 4(1)(a) applied to the valuation of excisable goods sold at a lower price. The Court hel…

The State Transport Authority of Madhya Pradesh heard an application on 16‑Oct‑2014 for modification of a vehicle’s time schedule. The meeting had the Chairperson and two members, satisfying the quorum of three under Rule 68(1). The order was issued on 15‑Dec‑2014, but only the Chairperson and one member signed it beca…

Tarun Tyagi was charged with stealing the source code of the 'Quick Recovery' software and selling it through his own company. The CBI seized three hard disks (Q‑2, Q‑9, Q‑20) containing the alleged source code. Tyagi sought copies of these disks under Section 207 of the Code of Criminal Procedure to prepare his defenc…

Richa Mishra, an Excise Sub‑Inspector, applied for the post of Deputy Superintendent of Police and cleared all stages of the competitive examination, but was omitted from the final list because she exceeded the upper age limit of 25 years prescribed in the Chhattisgarh Police Executive (Gazetted) Service Recruitment an…

The Steel Authority of India Ltd. (appellant) sold steel products to Indian Railways under a contract containing a price‑escalation clause. The goods were cleared and excise duty paid on the original price; later the price was revised upward and the appellant paid a differential duty of Rs.142.78 crore. The Revenue cla…

M/S. Star Industries imports roasted molybdenum ore concentrate for ferro‑alloy production and claims exemption from customs counter‑vailing duty under Notification No. 4/2006‑CE, which exempts "ores". The Customs Department contended that the imported material is a concentrate, not an ore, and therefore not covered by…

Fitrite Packers purchased duty‑paid GI paper and printed logos and product names on it for customers such as Parle, delivering the printed paper in jumbo rolls. The Revenue argued that the printing process transformed the paper into a distinct commodity and therefore constituted manufacture under Section 2(f) of the Ce…

The Commissioner of Customs and Central Excise challenged M/s Ispat Industries for allegedly evading excise duty by treating the buyer's premises as the place of removal and including freight and transit‑insurance charges in the assessable value for the period 28‑09‑1996 to 31‑03‑2003. The Court examined the evolution …

The petitioners, appointed as Presiding Officers of Debt Recovery Tribunals before the 2016 amendment, challenged their retirement age and term of office, arguing that the amended Section 6 of the Recovery of Debts and Bankruptcy Act, 1993 (which raised the age limit to 65) should apply to them. The original provision …

The petitioner, a former clerk of the Karnataka Sericulture Department, was terminated in 1985 but only raised an industrial dispute in 1999, fourteen years later, alleging illegal termination under the Industrial Disputes Act. The Labour Court awarded reinstatement without back wages, which the management challenged; …

Servo‑Med Industries bought bulk disposable syringes and needles, sterilised them, packed them in branded pouches and sold them. The Central Excise Department issued a show‑cause notice demanding additional excise duty, contending that sterilisation transformed the articles into a new commodity. The Tribunal held that …

The respondent, M/s Travancore Sugar & Chemicals Ltd., claimed a deduction for a vend fee of Rs 22,87,512 paid to the Kerala Government, which the assessing officer disallowed under Section 438 of the Income Tax Act because it was not paid before the expiry of the relevant previous year. The Commissioner of Income Tax …

The respondent, M/s Asahi India Safety Glass Ltd., manufactures tempered and laminated safety glass for automobiles and claimed MODVAT credit on float glass raw material under Rule 57A of the Central Excise Rules, 1944. The Revenue Department issued show‑cause notices alleging that the credit was claimed on defective i…

The assessees, who provide various services, received reimbursements for out‑of‑pocket expenses such as travel and hotel costs. They paid service tax only on the fees for services, not on the reimbursable expenses, whereas Rule 5 of the Service Tax (Determination of Value) Rules, 2006 required inclusion of such expense…

The Competition Commission of India (CCI) investigated complaints that the Eastern India Motion Picture Association (EIMPA) and the Coordination Committee of Artists and Technicians of West Bengal Film and Television Investors threatened television channels to stop telecasting a Bengali‑dubbed version of the serial ‘Ma…

Jai Prakash Associates Ltd. (JAL) entered into a contract with Tehri Hydro Development Corporation Ltd. (THDC) that contained General Conditions of Contract (GCC) clauses 50 and 51 expressly prohibiting any interest on monies due. An arbitral tribunal under the Arbitration and Conciliation Act, 1996 awarded the appella…

The case involved six accused, including Iqbal and Virendra, who entered the complainant's house armed with rifles and fired upon the family, resulting in the death of Bhoop Singh and injuries to others. All were convicted under IPC Sections 148, 149, 302 and 307 for forming an unlawful assembly with the common object …

The petitioners challenged the nomination of three members to the Puducherry Legislative Assembly by the Central Government under Section 3(3) of the Government of Union Territories Act, 1963, arguing that the Central Government must consult the Union Territory’s Council of Ministers or Chief Minister, that a constitut…

The Supreme Court upheld the convictions of eleven accused in a kidnapping‑for‑ransom case in Bihar, finding that the prosecution proved the elements of Section 364A IPC, including abduction, confinement and demand for ransom. The Court held that Section 368 IPC is a deemed offence under Section 364A, so the accused ch…

The petitioners alleged that certain public officials abused their positions to facilitate a land transaction and sought quashing of the criminal proceedings initiated under the Prevention of Corruption Act. The High Court had dismissed the petition, holding that the order directing investigation under Section 156(3) C…

Colonel Indra Veer Singh Gahlot, an officer of the Armed Forces Medical Services, was considered for promotion to Brigadier in 2011 but was not selected. He challenged the promotion decision, arguing that the 2004 promotion policy could not be amended before five years and that the 2006 amendment restricting Ph.D. mark…

JayashwalNECO Ltd., a manufacturer of pig iron, defaulted on excise duty payments, leading the Revenue to withdraw its fortnightly instalment facility under Rule 173G(1)(e) for two months and require payment per consignment by debit to the account current. During this period the assessee used Cenvat Credit to discharge…

Senior advocate Shanti Bhushan filed a writ petition under Article 32 seeking a declaration that the term “Chief Justice” in the Supreme Court Rules, 2013 should be read as a collegium of the five senior judges, thereby limiting the Chief Justice of India's sole authority to allocate cases and constitute benches. The C…

Mis. Ispat Industries Ltd (IIL) and its sister concern Mis. Ispat Metallics Industries Ltd (IMIL) jointly procured iron ore pellets under a tripartite agreement with the supplier. IIL availed CENVAT credit on the entire quantity and later transferred the pellets to IMIL, reversing the credit and issuing debit notes for…

Vishnu Chandra Gaonkar, a legal heir, alleged that advocate N.M. Dessai forged the thumb impression of a deceased appellant, Shaba Manju Velip, to withdraw a civil appeal and related execution proceedings. Gaonkar filed a criminal miscellaneous application under Section 195(1)(b)(ii) of the Criminal Procedure Code seek…

The State of Karnataka sought permission under Sections 451 and 457 of the CrPC to dispose of illegally stored iron ore seized in 2010 by ordering an e‑tender, and the Special CBI Judge allowed this on 8 May 2015. Vedanta (formerly Sesa Sterlite) filed writ petitions challenging that order; the Karnataka High Court set…

The appellant, a tenant since 1965, entered into an agreement on 01‑08‑1988 to pay Rs 1,00,000 as advance for the construction of an RCC shop, with rent fixed at Rs 2,400 per month, of which 50% was to be adjusted against the advance and the remaining Rs 1,200 payable in cash. He took possession of the shop in April 19…

Reliance Jio Infocomm Ltd (RJIL) filed an information under the Competition Act, 2002 alleging that the three incumbent dominant operators (Bharti Airtel, Vodafone India and Idea Cellular) and the Cellular Operators Association of India (COAI) colluded to deny or delay augmentation of Point of Interconnection (POI) cap…

The petitioners, who were witnesses or relatives of witnesses in the Asaram rape cases, alleged that they faced threats, attacks and even murders, and that the State failed to provide any protection, violating their right to a fair trial under Art. 21. They sought a court‑monitored witness‑protection programme and the …

Hero Cycles Ltd. claimed a deduction under Section 36(1)(iii) of the Income Tax Act for interest paid on bank loans in AY 1988‑89. The Assessing Officer disallowed the claim, holding that the borrowed money was used to give an interest‑free advance to its subsidiary, Hero Fibres Ltd., and a low‑interest loan to its dir…

The plaintiff sued for specific performance of a 1987 agreement to sell a plot, alleging that the defendant’s brother (defendant No.1) had granted a power of attorney to defendant No.2, who executed the agreement and received earnest money. The defendants denied any ownership of the land, denied the existence of the po…

The case concerned attachment of properties under the Criminal Law (Amendment) Ordinance, 1944 in a large‑scale fraud involving the father of the appellants, who died before trial, and his son Ravi Sinha, who was convicted in one case and faced trial in another. The State sought to make the interim attachment orders ab…

Larsen & Toubro Ltd., a contractor, executed works contracts and assigned portions of the work to registered sub‑contractors who paid sales tax on their own turnover. The issue was whether the payments made to these sub‑contractors should be included in L&T's total turnover for computing turnover tax under Section 6‑B …

The case concerned dealers who claimed Input Tax Credit (ITC) under the Tamil Nadu Value Added Tax Act, 2006. The dispute arose when the State amended Section 19 by inserting sub‑section (20), which required reversal of ITC if goods were sold at a price lower than the purchase price shown in the tax invoice. The amendm…

The appellants, including R. Rachaiah, were originally charged under Section 306 IPC for abetting suicide and later, at the close of trial, the prosecution sought and the trial court framed an alternative charge of murder under Section 302 IPC. The court failed to follow the mandatory procedures of Sections 216 and 217…

Uttam Steel Ltd exported galvanized steel sheets in May‑June 1999 and was required to claim a rebate of excise duty under Section 118 (then Section 11B) of the Central Excise Act within six months of shipment. The company filed its rebate applications on 28 December 1999, beyond the six‑month limit but within one year.…

The appellants, M/s. Coal Handlers Pvt. Ltd., performed agency services for Ambuja cement companies, supervising coal loading and liaising with railways, but did not handle the clearing, warehousing, or forwarding of the coal. The Revenue claimed that these services fell within the definition of a "clearing and forward…

M/s Secure Meters Ltd., a manufacturer of electricity meters, imported liquid crystal display (LCD) modules from Hong Kong and sought customs clearance under Chapter Heading 9013.80, claiming nil basic duty. The Customs authorities classified the LCDs under Chapter Heading 9028.90 as parts of electricity meters, imposi…

The appellant, a tenant, was ordered by the Rent Tribunal to vacate the premises within six months and to pay arrears of rent. The High Court later directed the tenant to deposit the arrears by 31 December 2017 and to pay mesne profits from 1 November 2017. The tenant failed to meet the deadline, applied for an extensi…

The appellants were convicted of murder and robbery based largely on the testimony of a nine‑year‑old child witness, recoveries under Section 27 of the Evidence Act, fingerprint and forensic reports, and the alleged motive of robbery. The Supreme Court examined whether the prosecution had discharged its burden of proof…

The State of Madhya Pradesh appealed against two orders of the Madhya Pradesh High Court that quashed FIRs relating to offences of attempt to murder (Sec. 307 IPC) and other offences (Secs. 323, 294, 308, 34 IPC) on the ground that the complainant had reached a compromise with the accused. The Supreme Court held that t…

The appellant, an 18‑year‑old student from a family of senior Supreme Court lawyers, suffered a 40% permanent disability in a motor accident. The Motor Accidents Claims Tribunal awarded Rs 8,48,000 compensation with interest; the Delhi High Court added a Rs 50,000 lump‑sum and later enhanced the award by Rs 24,000 on r…

The appellant, Khushwinder Singh, was convicted of murdering six members of a family by kidnapping, drugging them with sleeping tablets and drowning them in a canal, motivated by a desire to steal Rs.37 lakh and ornaments. The prosecution relied on the eye‑witness testimony of the surviving victim (PW‑5), independent w…

The appellant, the Commissioner of Income Tax, Bombay, challenged the deduction claimed by Tasgaon Taluka Sahakari Sakhar Karkhana Ltd., a cooperative sugarcane processor, for the price paid to cane growers that exceeded the Statutory Minimum Price (SMP) fixed under Clause 3 of the Sugar Cane (Control) Order, 1966. The…

The case involved six accused who were convicted of murder, robbery and rape of a woman in a hut robbery in 2003, based primarily on the identification of two eye‑witnesses (PW1 and PW8) in a test identification parade (TIP) and in court. The Supreme Court examined whether the prosecution had proved guilt beyond reason…

The petitioners alleged that the Karnataka Industrial Area Development Board had allotted ecologically sensitive land for a software technology park, resulting in encroachment of storm‑water drains (Rajakaluves) and damage to the Bellandur lake catchment. The National Green Tribunal (NGT) found violations of wetland an…

The appellant, Commissioner of Customs, challenged Andhra Sugars Ltd's claim of Cenvat credit for service tax paid on outward transportation of sugar to customers' premises. The Revenue argued that such transport occurs beyond the "place of removal" defined under the Central Excise Act and therefore cannot be treated a…

The appellants, landlords of a commercial premises, were not named in the charge sheet filed under Sections 379, 427, 341 r/w 34 IPC and Section 3(1) Tamil Nadu Property (Prevention of Damage and Loss) Act, 1992, although they were mentioned in the FIR. After the trial evidence was recorded, the complainant sought to s…

K.S.B. Ali claimed title to 1,635 acres of land in Kokapet village on behalf of 203 alleged heirs of Nawab Nusrat Jung‑I, relying on a 1954 Atiyat Court order approved by the Revenue Minister. The Government issued several orders (2002, 2004, 2005) that were later rescinded, and tenders for the land were issued. Ali fi…

The appellant, a partner in a hotel partnership, filed an application under Section 8 of the Arbitration and Conciliation Act, 1996 seeking to refer a civil suit filed by the other partners to arbitration. The respondents argued that serious allegations of fraud and mis‑appropriation of funds made the dispute non‑arbit…

The dispute concerned custody of a 17‑year‑old son and a 13‑year‑old daughter after the parents separated. The father had initially kept the children in boarding schools, where the son performed poorly, but after the mother took over their care their academic results improved markedly. The children, when interviewed by…

The wife filed an application under Section 12 of the Protection of Women from Domestic Violence Act, 2005 seeking maintenance, and a Metropolitan Magistrate granted interim maintenance of Rs.2,50,000 per month. The husband failed to comply, leading to execution proceedings and an appeal before the Additional Sessions …

The importer M/s Seiko Brushware India brought pig‑hair bristles into India and sold them in 1998‑2000. The Delhi Sales Tax Act, 1975, Section 7 lists pig‑hair bristles as tax‑free goods, meaning no sales tax is payable on their sale. The Commissioner of Customs denied the benefit of Exemption Notification No. 34/98‑Cu…

M/s. Swastika Enterprises imported an old vessel and, despite claiming exemption, was assessed additional customs duty of Rs. 1,52,20,000 through an endorsement on the Bill of Entry. The appellants challenged the demand by filing a writ petition, and while the Kar Vivad Samadhan Scheme was introduced during the pendenc…

Japan Airlines (JAL) paid landing and parking fees to the Airports Authority of India (AAI) and deducted tax at source (TDS) at 2% under Section 194-C of the Income Tax Act, 1961. The Income Tax Department argued that the fees were "rent" under Section 194-1 and should attract TDS at 20%. The Supreme Court examined whe…

M/s. Jaswal Neco Ltd., a pig‑iron manufacturer, imported low‑ash metallurgical coke between June and August 1998 under export‑obligation exemptions. It failed to fulfill the export condition and was assessed a demand of Rs 7.21 crore comprising basic customs duty, special customs duty, special additional duty, and anti…

The Union of India challenged the Andhra Pradesh High Court judgment that exempted chit fund companies from service tax on the ground that their activities fell within the definition of "banking and other financial services" under s.65(12)(a)(v) of the Finance Act after the 2007 amendment. The issue was whether the ope…

Four persons were tried under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) and the Explosive Substances Act, 1908. Two were acquitted and two were convicted; the State of Rajasthan appealed the acquittals while the convicted appealed their convictions. The central issue was whether the prior ap…

In Civil Appeal No. 3867 of 2014, the Supreme Court observed that a clerical error had omitted the phrase confirming the trial court's findings on Issue III in paragraph 22 of its earlier judgment dated 14 March 2014. The Court directed that the omitted line be restored, thereby amending the judgment to read that the t…

MIS Sports & Leisure Apparel Ltd, a manufacturer of knitted garments, purchased excise‑duty‑paid yarn but did not claim MODVAT credit and produced fabrics wholly consumed in garment production. Under the 2002 Union Budget, Notification Nos. 14/2002‑CE and 15/2002‑CE offered two schemes: a concessional duty rate for tho…

The Federation of Haj Private Tour Operators (PTOs) challenged the Haj Policy for 2019-23, alleging that the Ministry of Minority Affairs gave undue weight to financial criteria and ignored the experience of operators. The petitioners sought a re‑allocation of seats based on years of experience and a lower turnover req…

Sh. Narendra Kumar Srivastava, an engineering assistant at Doordarshan, sought relief regarding his pay scale and obtained a High Court order directing the Doordarshan officials to pass an appropriate order. After the officials filed a show‑cause affidavit indicating compliance, the contempt petition against them was d…

The case arose from a CBI investigation initiated in 1983 where the prosecution sought to examine a handwriting expert, H.S. Tuteja, as a material witness. Despite numerous summons and orders from the trial court and the Calcutta High Court over more than a decade, the expert never appeared, and the prosecution repeate…

The appellant, Gautam Jain, was detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) on grounds of alleged hawala transactions. He challenged the detention, arguing that the order was based on a single composite ground and that the authorities f…

The appellant, Gopal and Sons (a Hindu Undivided Family), had subscribed to shares of a fertilizer company, with the share certificates issued in the name of its Karta but the HUF shown as the beneficial and registered shareholder in the company's annual returns. The Assessing Officer added Rs. 1,20,10,988 as deemed di…

Patel Brothers, a registered dealer, faced reassessment orders after providing false exemption claims and subsequently filed revision petitions under Section 81 of the Assam Value Added Tax Act, 2003, more than 335 days after the prescribed 60‑day limit. The petitions sought condonation of delay under Section 5 of the …

The appellant, a senior manager of RIICO Ltd., filed an FIR alleging that a letter dated 10‑04‑1992, addressed to Respondent No.2, was forged and that the forgery constituted offences under IPC sections 420, 467, 468 and 471. The police final report, relying on Section 195(1)(b)(ii) of the CrPC, held that investigation…

The original complainant, Smt. Chandra Narayan Das, filed a criminal complaint alleging offences under Sections 420, 467, 468, 471, 120B, 201 and 34 IPC. The complaint was dismissed by the magistrate and a subsequent criminal revision was also rejected. While a criminal miscellaneous petition was pending before the Hig…

The Union of India challenged the validity of the Goods and Services Tax (Compensation to States) Act, 2017 and the accompanying Compensation Cess Rules, arguing that Parliament lacked legislative competence to levy a compensation cess and that the levy amounted to double taxation on the same taxable event. Mohit Miner…

The Telangana Judges Association challenged the draft and modified guidelines for allocating subordinate judicial officers between Andhra Pradesh and Telangana, arguing that the guidelines favored Andhra officers and violated their rights. The Supreme Court examined the constitutional scheme, the Andhra Pradesh Reorgan…

The Punjab Superior Judicial Service recruited officers in 2008 through three streams – promotees (50% quota), out‑of‑turn promotees (25% quota) and direct recruits (25% quota). A seniority list dated 24‑12‑2015 placed promotees at the top, direct recruits next, out‑of‑turn promotees thereafter, and was challenged by d…

The respondent, a public charitable trust, filed its 1994-95 return showing a gross income of Rs 99,41,221 and claimed a nil taxable income by deducting the amount actually spent on its objects (Rs 47,27,533) and an additional sum of Rs 32 lakh that it set apart for future charitable purposes. The Assessing Officer all…

The assessees, Mis. Hindustan Petroleum Corporation Ltd., engaged in bottling liquefied petroleum gas (LPG) into cylinders for domestic use and claimed deductions under Sections 80HH, 80‑1 and 80‑IA of the Income Tax Act, 1961. The Assessing Officer disallowed the claim, holding that bottling did not amount to ‘manufac…

The appellants Sanjay Khanderao Wadane and others were convicted for the murder of Ravindra Kale, who was beaten to death with swords and iron pipes during a long-standing dispute. The appellants challenged the conviction on the ground that a prosecution witness (PW‑8) claimed to have eaten "Bhel" with the deceased sho…

M/s Mascot International imported flat‑rolled stainless‑steel products whose width was between 1250 mm and 1300 mm and claimed exemption from anti‑dumping duty under Notification No. 14/2010‑Cus as amended by Notification 86/2011‑Cus. The issue before the Supreme Court was whether the duty applied to goods whose width …

The Rajasthan Public Service Commission (RPSC) conducted a School Lecturer examination in 2015, published answer keys and invited objections. Several candidates challenged the correctness of the answer key, leading the High Court to direct the formation of an expert committee to re‑examine disputed questions. The exper…

Mis. Palam Gas Service, engaged in LPG cylinder business, received freight payments from Indian Oil and paid subcontractors but failed to deduct tax at source under Section 194C. The Assessing Officer disallowed the subcontractor payments as per Section 40(a)(ia) of the Income Tax Act, 1961. The appellant challenged th…

Ravi Agrawal, a differently‑abled petitioner, filed a public‑interest writ under Article 32 seeking to compel the Union of India and LIC to allow annuity or lump‑sum payments from the Jeevan Aadhar insurance scheme to disabled dependents even while the parent/guardian is alive. The petitioner relied on a 2008 CBDT circ…

The State Bar Council of Madhya Pradesh held elections in June 2014 to choose its representative to the Bar Council of India (BCI). After the Chairman was elected on 29 June 2014, the meeting was adjourned and a special meeting was convened on 2 August 2014 without issuing a fresh agenda or the statutory notice require…

The Himachal Pradesh Cricket Association (HPCA) was granted lease of government land to build a world‑class cricket stadium, later receiving additional land for a club house and a hotel at commercial rates. Two FIRs were filed alleging illegal lease grants, cheating, criminal breach of trust and violations of the Preve…

Hindustan Lever Ltd., a tea manufacturer, claimed exemption from entry tax on packing materials used for tea under a 1993 notification and a reduced rate under a 1998 notification. The issue was whether packing material could be classified as "raw materials, component parts or inputs" within Entry 80 of Schedule I of t…

Dr. Reddy's Laboratories imported diagnostic equipment (BTS models) and classified them as "auto analysers" under the Customs Tariff. Customs seized the goods, alleging they were merely "photometers" and demanded duty, confiscation, and penalties under Sections 111(m), 112(a) and 114A of the Customs Act. The Commission…

The appellant, Commissioner of Central Excise, sought to enforce a refund order dated 06‑06‑1989 in favour of M/s Dalmiacement (Bharat) Ltd. The refund had not been paid, leading to contempt proceedings and a High Court order directing the Assistant Commissioner to examine the claim under the amended Section 11B, which…

Mangalore Refineries & Petrochemicals Ltd imported crude oil in 144 voyages between 1996 and 1998. The Revenue, via a show‑cause notice, demanded customs duty on the basis of the quantity shown in the bills of lading, arguing that the duty was now ad valorem and therefore should be calculated on the invoice price. The …

The appellant had given the accused a loan of Rs.2,00,000 and the accused issued a post‑dated cheque to repay it, which was later returned for insufficient funds. The trial court, applying the presumption under Section 139 of the Negotiable Instruments Act, convicted the accused under Section 138, a decision affirmed b…

The New Okhla Industrial Development Authority (NOIDA), created under the U.P. Industrial Area Development Act, 1976, challenged income‑tax notices on the ground that it qualified as a "local authority" and was therefore exempt under section 10(20) of the Income Tax Act, 1961 as amended by the Finance Act, 2002. The ce…

The Punjab & Haryana High Court, on suo moto basis, registered a public interest litigation after noticing that empanelled advocates of four public sector insurance companies were not appearing in a motor accident case and alleged non‑payment of fees. The Division Bench directed the insurers to adhere to all three GIPS…

Canara Bank paid interest on fixed deposits to the New Okhla Industrial Development Authority (NOIDA) without deducting tax at source under Section 194A of the Income Tax Act, 1961. The Assessing Officer treated the bank as a defaulter and issued a demand notice, which the bank appealed, relying on Notification dated 2…

Rajesh Projects entered a 90‑year lease with the Greater Noida Industrial Development Authority (GNIDA) and paid an upfront lease premium plus annual lease rent. The Income‑Tax Department issued notices for non‑deduction of tax at source (TDS) under Section 194‑I on the lease rent, the company contending that GNIDA, be…

ESSAR Steel Ltd. (appellant No.1) and its sister company ESSAR Power Ltd. (appellant No.2) sought exemption from electricity duty under the Bombay Electricity Duty Act, 1958, invoking Section 3(2)(vii)(a)(i) and a 1992 notification issued under Section 3(3). The claim was based on the contention that the power generate…

The appellants, a group of private unaided medical and dental colleges, challenged the Madhya Pradesh Niji Vyavasayik Shikshan Sanstha (Pravesh Ka Vinimayan Avam Shulk Ka Nirdharan) Act, 2007 and the accompanying admission and fee fixation rules, alleging that the provisions on common entrance test (CET), fee regulatio…

The case concerned the assessment of M/s Saurashtra Cement for AY 1981-82. The Assessing Officer issued a draft assessment on 13‑03‑1984 and forwarded it to the Inspecting Assistant Commissioner (IAC) under Section 1448. The IAC gave directions on 31‑08‑1984, after which the final assessment order was passed on 01‑09‑1…

The appellants Ram Chander and others were convicted for the murder of a mother and her unmarried daughter after the prosecution presented the testimony of Guddi (PW‑9), a close relative and next‑door neighbour, who described the assault, killing with a gandasa, and subsequent burning of the bodies. The defence argued …

The appellant, Khokan Giri, was convicted along with three others for the murder and robbery of an elderly couple in Kolkata, based largely on the confessional statement of an accomplice, Raju Rao, who became an approver. The appellant challenged the conviction, arguing that the High Court gave undue weight to the appr…

Babasaheb Maruti Kamble was convicted of murder, rape and kidnapping, receiving a death sentence for murder, life imprisonment for rape and two months' simple imprisonment for kidnapping. The Sessions Court referred the death sentence to the High Court, which affirmed both conviction and death penalty. Kamble filed a S…

The Supreme Court examined a Competition Commission of India (CCI) investigation into alleged bid‑rigging by LPG cylinder manufacturers in a tender floated by Indian Oil Corporation Ltd. (IOCL). The CCI and the Competition Appellate Tribunal (COMPAT) had found that the manufacturers colluded, relying on factors such as…

The appellant, Bhadresh Bipinbhai Sheth, was originally charged in 2001 under Section 506(2) IPC for harassment. After a nine‑year delay, the prosecutrix sought addition of a rape charge under Section 376 IPC, which was finally framed in 2014. The appellant obtained anticipatory bail from the Additional Sessions Judge …

The case concerned the appointment of the Director General Medical Services (Army) (DGMS (Army)) and the interpretation of the circular dated 10 July 1992 which required "inter se seniority and suitability" for the post. The respondent, Maj. Gen. Manomoy Ganguly, was the senior-most Lt. General and satisfied the eligib…

The victim, a minor at the time of rape, became pregnant and delivered a child at a hospital where three staff members – a gynecologist, a pediatrician and a hospital administrator – were later charged under Sections 19(1) and 21(1) of the Protection of Children from Sexual Offences (POCSO) Act, and Sections 201 and 34…

The State of Jammu & Kashmir appealed the acquittal of two accused in a bomb‑blast case that killed eight people and injured eighteen. The trial court had dismissed the confessional statement of Ghulam Nabi Guide because it was recorded in Hindi, not in the accused's native language, and consequently acquitted both Ghu…

JEYAR Consultant & Investment Pvt. Ltd., which exported marine products and also earned domestic income from dividends, interest, brokerage and share transactions, claimed a deduction under Section 80HHC of the Income Tax Act for profits from its export business. The Assessing Officer denied the deduction because the e…

The case involved two civil appeals (Nos. 2432 and 2433) arising from special leave petitions (SLPs) filed by Khoday Distilleries Ltd. after a High Court decree in a money suit. Both SLPs were dismissed by the Supreme Court in limine without reasons. The appellants then sought review of the High Court's judgment, raisi…

M/s. Vijay Industries appealed against the Commissioner of Income Tax seeking a 20% deduction under Section 80HH for the assessment years 1979‑80 and 1980‑81. The dispute centered on whether the deduction should be calculated on gross profits and gains (before depreciation, unabsorbed depreciation and investment allowa…

The Supreme Court considered two writ petitions challenging a Gujarat Government resolution and subsequent amendment of the Gujarat Minor Mineral Rules that prohibited the movement of sand excavated in Gujarat to other states or countries. The petitioners argued that the State’s rule‑making power under Sections 15 and …

Wing Commander Ashwini Kumar Handa, after being granted a two‑year study leave under Army Instructions 13/78, gave a Service Guarantee Certificate to serve nine years from his return. He served only 6 years 8 months before taking premature retirement on health grounds, and the government deducted the full pay and allow…

Gurulingappa Savadi died in 2001 leaving a widow, two sons and two daughters (the appellants). A partition suit was filed in 2002 by one son, Amar, seeking a share of the joint family property. The trial court (decree 2007) and the Karnataka High Court denied the daughters any share, holding they were not coparceners b…

UltraTech Cement Ltd claimed Cenvat credit for service tax paid on outward transportation of cement from its factory to customers' premises during Jan‑Jun 2010. The Revenue argued that such transport service, being beyond the "place of removal", is not an "input service" under Rule 2(l)(ii) of the Cenvat Credit Rules, …

Gautam Mazumdar died in a road accident in 2007, and his widow and minor daughter filed a compensation claim before the Motor Accident Claims Tribunal (MACT). MACT dismissed the claim for lack of territorial jurisdiction and the review petition was also dismissed. The appellants then filed a petition under Article 227 …