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Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Search Assessment Case — Amendment to Section 153C of Income Tax Act, 1961 by Finance Act, 2015 is Procedural and Applicable to Searches Conducted Before 01.06.2015. The Court held that the amendment is retrospective and applies to all searches under Section 132, regardless of the date of search.

6 Apr 2023

The present appeals arise from a common judgment of the Gujarat High Court which quashed notices under Section 153C of the Income Tax Act, 1961 and se...

Supreme Court

Supreme Court Dismisses Appeal Challenging Abolition of Odisha Administrative Tribunal — Power to Abolish SATs Upheld Under General Clauses Act and Article 323-A. The Court held that the Union Government has the power to abolish a State Administrative Tribunal established under the Administrative Tribunals Act, 1985, and the notification dated 2 August 2019 is valid.

21 Mar 2023

The Supreme Court dismissed an appeal against the Orissa High Court judgment upholding the abolition of the Odisha Administrative Tribunal (OAT). The ...

Supreme Court

Supreme Court Allows Appeal in Customs Duty Exemption Case for Dredger Components. Imported goods like pumping units and pipes are held as integral parts of a cutter suction dredger, entitling them to nil duty under Notification No. 21/2002-CUS, based on functionality and precedent in Boskalis Dredging India Pvt. Ltd.

1 Mar 2023

The dispute involved an appellant who imported a cutter suction dredger along with accessories such as pumping units, pipes, air compressors, and othe...

Supreme Court

Supreme Court Allows Unmarried Woman's Appeal for Pregnancy Termination Under Medical Termination of Pregnancy Act, 1971 - Interprets Rule 3B to Include Unmarried Women for Termination Up to Twenty-Four Weeks Based on Injury to Mental Health. The Court held that exclusion of unmarried women from Rule 3B violates Article 14 and that reproductive autonomy under Article 21 extends to all women, requiring purposive interpretation of the Act.

29 Sep 2022

The appeal arose from a judgment of the Delhi High Court dated 15 July 2022, where the appellant, an unmarried woman, sought permission to terminate h...

Supreme Court

Supreme Court Upholds State Legislation on Internal Reservation for Backward Classes in Tamil Nadu - The Court reversed the High Court's declaration of unconstitutionality, holding that sub-classification within Most Backward Classes and Denotified Communities is permissible under Articles 15(4) and 16(4) of the Constitution of India, 1950, based on commission recommendations and historical data.

31 Mar 2022

The dispute arose from the Tamil Nadu Special Reservation of seats in Educational Institutions including Private Educational Institutions and of appoi...

Supreme Court

Supreme Court Allows Purchaser's Appeal in Sugar Mill Slump Sale Dispute — Pre-Sale Statutory Dues Held to be Seller's Liability. Accrued liabilities for duty, penalty, and interest arising before the signing date are not contingent liabilities and must be borne by the seller under Clause 9 of the sale deed.

21 Mar 2022

The Supreme Court allowed the appeals filed by Wave Industries Pvt. Ltd. against the State of Uttar Pradesh and the U.P. State Sugar Corporation (UPSS...

Supreme Court

Supreme Court Upholds High Court's Quashing of CIDCO's Lease Cancellation in Tender Dispute. The court held that CIDCO's cancellation was unjustified as the partnership firm's bid was initially accepted, changes were authorized, and no concrete breaches of tender terms were proven, applying principles of promissory estoppel and administrative fairness.

29 Nov 2021

The dispute arose from a tender called by the City and Industrial Development Corporation of Maharashtra (CIDCO) on 11.06.2008 for lease of land near ...

Supreme Court

Supreme Court Allows Appeal in Bank Disciplinary Proceedings Case Upholding Dismissal of Employee. Disciplinary Inquiry Was Not Vitiated by Denial of Natural Justice as Service Code Only Permitted Representation by Bank's Own Employee Association Office-Bearers and Employee Was Offered Alternative Representation.

16 Nov 2021

The dispute originated from disciplinary proceedings initiated against a bank manager of the Bank of Cochin's Quilon branch for allegedly sanctioning ...

Supreme Court

Supreme Court Dismisses Promoter's Appeal in Real Estate Regulation Case, Upholding Authority's Jurisdiction and Pre-deposit Condition. The court affirmed that a single member of the Real Estate Regulatory Authority has jurisdiction to order refunds under Section 18 of the Real Estate (Regulation and Development) Act 2016, and the pre-deposit requirement under Section 43(5) is valid for statutory appeals.

11 Nov 2021

The dispute arose from appeals filed by promoters and real estate developers against orders of the High Court of Allahabad, which had dismissed their ...

Supreme Court

Supreme Court Quashes Criminal Complaint Against Director in Minimum Wages Act Case Due to Lack of Vicarious Liability. Complaint Failed to Establish Director Was In-Charge of Company's Business Under Section 22C of Minimum Wages Act, 1948, Making Prosecution Unmaintainable.

29 Oct 2021

The dispute arose from a criminal complaint filed against Dayle De'Souza, a director of Writer Safeguard Pvt. Ltd., alleging violations of the Minimum...

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