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Supreme Court

Supreme Court Allows Appeals in Land Acquisition Case, Reversing High Court's Lapse Declaration. Subsequent Purchaser Lacks Locus Standi to Challenge Acquisition Under Section 24(2) of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, Following Binding Three Judge Bench Precedent.

16 Jan 2023

The Supreme Court heard appeals filed by the Delhi Development Authority and Government of NCT of Delhi against a High Court judgment that declared la...

Supreme Court

Supreme Court Allows Government Appeal in Land Acquisition Case Due to Overruled Precedent and Lack of Title. High Court's Declaration of Lapse Under Section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 Quashed as Possession Was Taken and Pune Municipal Corporation Precedent Overruled.

13 Jan 2023

The appeal arose from a judgment of the High Court of Delhi, which had allowed a writ petition and declared that land acquisition was deemed to have l...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.

13 Jan 2023

The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...

Supreme Court

Supreme Court Allows Government Appeal in Land Acquisition Case Due to Lack of Locus Standi. High Court's declaration of acquisition lapse under Section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is set aside as subsequent purchasers cannot challenge acquisition proceedings.

13 Jan 2023

The Supreme Court of India heard an appeal by the Government of NCT of Delhi against a judgment and order dated 17.07.2017 passed by the High Court of...

Supreme Court

Supreme Court Considers Validity of Special Road Tax Provisions in Himachal Pradesh Motor Vehicles Taxation Act on Reference to Larger Bench. The Court Examines Whether Levy Under Section 3-A(3) Constitutes a Tax or Penalty and Falls Within State Legislative Competence Under Entries 56 and 57 of List II of the Seventh Schedule.

13 Jan 2023

The dispute arose from a challenge by public transport operators to the constitutional validity of certain provisions of the Himachal Pradesh Motor Ve...

Supreme Court

Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

3 Jan 2023

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

Supreme Court

Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

24 Feb 2022

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

Supreme Court

Supreme Court Upholds Damages Against Employer in EPF Act Case for Default in Contributions. Levy of Damages Under Section 14B is Consequential Upon Default Without Requirement of Mens Rea for Breach of Civil Obligations.

23 Feb 2022

The appeals arose from a judgment of the High Court of Karnataka, which upheld an order for recovery of damages under Section 14B of the Employees Pro...

Supreme Court

Supreme Court Quashes Criminal Proceedings Against Accused Based on Supplementary Investigation Report. Magistrate Must Consider Both Initial Report Under Section 173(2) and Supplementary Report Under Section 173(8) of Code of Criminal Procedure, 1973 Conjointly to Determine Prima Facie Case, Following Precedent in Vinay Tyagi v. Irshad Ali.

18 Feb 2022

The appeal arose from a judgment of the High Court of Kerala dated 3 March 2021. On 3 February 2016, an FIR was registered against the appellants for ...

Supreme Court

Supreme Court Sets Aside NCLAT Order in Insolvency Case Due to Procedural Irregularity in Admitting Additional Evidence. Matter Remanded to NCLT for Reconsideration with Emails as Evidence and Opportunity for Corporate Debtor to Respond Under Section 9 of Insolvency and Bankruptcy Code, 2016.

7 Feb 2022

The dispute arose from an application under Section 9 of the Insolvency and Bankruptcy Code, 2016 filed by an operational creditor against a corporate...

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